RACHADYANA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
RACHADYANA
Largest movements
- Tangible fixed assets -€2,525
down €2,525 (-3.3%), from €77,318 to €74,793
of which Land and buildings: -€2,525
- Other debts -€9,008
down €9,008 (-4.2%), from €213,827 to €204,819
- Profit (loss) carried forward +€6,365
up €6,365 (+3.9%), from -€164,754 to -€158,389
- Other operating charges -€1,294
down €1,294 (-91.6%), from €1,412 to €118
- Depreciation -€216
down €216 (-7.9%), from €2,742 to €2,525
- Gross operating margin -€111
down €111 (-1.2%), from €9,119 to €9,008
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,485 | €75,960 | -€2,525 | -3.2% |
| Fixed assets | 21/28 | €78,485 | €75,960 | -€2,525 | -3.2% |
| Tangible fixed assets | 22/27 | €77,318 | €74,793 | -€2,525 | -3.3% |
| Land and buildings | 22 | €76,318 | €73,793 | -€2,525 | -3.3% |
| Plant, machinery and equipment | 23 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,167 | €1,167 | = | 0.0% |
| Total equity and liabilities | 10/49 | €78,485 | €75,960 | -€2,525 | -3.2% |
| Equity | 10/15 | -€146,386 | -€140,021 | +€6,365 | +4.3% |
| Contributions | 10/11 | €18,368 | €18,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€164,754 | -€158,389 | +€6,365 | +3.9% |
| Amounts payable | 17/49 | €224,871 | €215,981 | -€8,890 | -4.0% |
| Amounts payable within one year | 42/48 | €224,871 | €215,981 | -€8,890 | -4.0% |
| Trade debts | 44 | €11,044 | €11,162 | +€118 | +1.1% |
| Suppliers | 440/4 | €11,044 | €11,162 | +€118 | +1.1% |
| Other amounts payable | 47/48 | €213,827 | €204,819 | -€9,008 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,742 | €2,525 | -€216 | -7.9% |
| Other operating charges | 640/8 | €1,412 | €118 | -€1,294 | -91.6% |
| Gross operating margin | 9900 | €9,119 | €9,008 | -€111 | -1.2% |
| Operating profit (loss) | 9901 | €4,966 | €6,365 | +€1,399 | +28.2% |
| Profit (loss) for the period before taxes | 9903 | €4,966 | €6,365 | +€1,399 | +28.2% |
| Profit (loss) for the period | 9904 | €4,966 | €6,365 | +€1,399 | +28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,966 | €6,365 | +€1,399 | +28.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.