RACHAM SERVICES: 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.
RACHAM SERVICES
Largest movements
- Receivables within one year +€17,396
up €17,396 (+9.7%), from €179,729 to €197,125
of which Other amounts receivable: +€17,396
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€2,023
up €2,023 (+62.3%), from -€3,249 to -€1,226
- Financial income -€553
down €553 (-5.3%), from €10,379 to €9,826
- Financial charges -€55
down €55 (-0.9%), from €6,061 to €6,006
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
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,358,418 | €1,362,113 | +€3,694 | +0.3% |
| Fixed assets | 21/28 | €1,177,740 | €1,163,202 | -€14,538 | -1.2% |
| Tangible fixed assets | 22/27 | €130,722 | €128,579 | -€2,143 | -1.6% |
| Land and buildings | 22 | €2,143 | - | -€2,143 | |
| Other tangible fixed assets | 26 | €128,579 | €128,579 | = | 0.0% |
| Financial fixed assets | 28 | €1,047,018 | €1,034,623 | -€12,395 | -1.2% |
| Current assets | 29/58 | €180,679 | €198,911 | +€18,232 | +10.1% |
| Amounts receivable within one year | 40/41 | €179,729 | €197,125 | +€17,396 | +9.7% |
| Trade receivables | 40 | €2,000 | €2,000 | = | 0.0% |
| Other amounts receivable | 41 | €177,729 | €195,125 | +€17,396 | +9.8% |
| Cash at bank and in hand | 54/58 | €950 | €1,786 | +€836 | +88.0% |
| Total equity and liabilities | 10/49 | €1,358,418 | €1,362,113 | +€3,694 | +0.3% |
| Equity | 10/15 | €814,858 | €814,124 | -€733 | -0.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €715,536 | €715,536 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €705,536 | €705,536 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€679 | -€1,412 | -€733 | -108% |
| Amounts payable | 17/49 | €543,561 | €547,988 | +€4,428 | +0.8% |
| Amounts payable after more than one year | 17 | €126,000 | €126,000 | = | 0.0% |
| Financial debts | 170/4 | €126,000 | €126,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €412,541 | €416,562 | +€4,021 | +1.0% |
| Trade debts | 44 | €979 | - | -€979 | |
| Suppliers | 440/4 | €979 | - | -€979 | |
| Other amounts payable | 47/48 | €411,562 | €416,562 | +€5,000 | +1.2% |
| Accrued charges and deferred income | 492/3 | €5,019 | €5,426 | +€407 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,143 | €2,143 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,161 | €1,184 | +€23 | +2.0% |
| Gross operating margin | 9900 | -€3,249 | -€1,226 | +€2,023 | +62.3% |
| Operating profit (loss) | 9901 | -€6,553 | -€4,553 | +€2,000 | +30.5% |
| Financial income | 75/76B | €10,379 | €9,826 | -€553 | -5.3% |
| Recurring financial income | 75 | €10,379 | €9,826 | -€553 | -5.3% |
| Financial charges | 65/66B | €6,061 | €6,006 | -€55 | -0.9% |
| Recurring financial charges | 65 | €6,061 | €6,006 | -€55 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,235 | -€733 | +€1,501 | +67.2% |
| Profit (loss) for the period | 9904 | -€2,235 | -€733 | +€1,501 | +67.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,235 | -€733 | +€1,501 | +67.2% |
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 20 October 2026 via checked.be.