RACHART SOINS: 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.
RACHART SOINS
Largest movements
- Cash +€9,167
up €9,167 (+355%), from €2,578 to €11,745
mainly Net result for the year (+€16,793) and Tax, wage and social debts (+€6,024)
- Receivables within one year +€5,592
up €5,592 (+65.6%), from €8,527 to €14,119
of which Other amounts receivable: +€3,531
- Tangible fixed assets +€3,606
new in 2025: €3,606
- Reserves +€16,793
new in 2025: €16,793
- Tax, wage and social debts +€6,024
up €6,024 (+135%), from €4,467 to €10,490
- Trade debts -€2,710
down €2,710 (-69.6%), from €3,896 to €1,186
- Other debts -€1,743
no longer reported in 2025 (was €1,743)
- Gross operating margin +€17,562
up €17,562 (+194%), from €9,050 to €26,612
- Taxes +€4,524
up €4,524 (+152%), from €2,967 to €7,490
- Depreciation +€1,544
new in 2025: €1,544
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 | €11,105 | €29,470 | +€18,364 | +165% |
| Fixed assets | 21/28 | - | €3,606 | +€3,606 | |
| Tangible fixed assets | 22/27 | - | €3,606 | +€3,606 | |
| Furniture and vehicles | 24 | - | €3,606 | +€3,606 | |
| Current assets | 29/58 | €11,105 | €25,864 | +€14,758 | +133% |
| Amounts receivable within one year | 40/41 | €8,527 | €14,119 | +€5,592 | +65.6% |
| Trade receivables | 40 | €7,962 | €10,022 | +€2,060 | +25.9% |
| Other amounts receivable | 41 | €565 | €4,096 | +€3,531 | +625% |
| Cash at bank and in hand | 54/58 | €2,578 | €11,745 | +€9,167 | +355% |
| Total equity and liabilities | 10/49 | €11,105 | €29,470 | +€18,364 | +165% |
| Equity | 10/15 | €1,000 | €17,793 | +€16,793 | +1,679% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €16,793 | +€16,793 | |
| Distributable reserves | 133 | - | €16,793 | +€16,793 | |
| Amounts payable | 17/49 | €10,105 | €11,676 | +€1,571 | +15.5% |
| Amounts payable within one year | 42/48 | €10,105 | €11,676 | +€1,571 | +15.5% |
| Trade debts | 44 | €3,896 | €1,186 | -€2,710 | -69.6% |
| Suppliers | 440/4 | €3,896 | €1,186 | -€2,710 | -69.6% |
| Taxes, remuneration and social security | 45 | €4,467 | €10,490 | +€6,024 | +135% |
| Taxes | 450/3 | €4,467 | €10,490 | +€6,024 | +135% |
| Other amounts payable | 47/48 | €1,743 | - | -€1,743 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,544 | +€1,544 | |
| Other operating charges | 640/8 | - | €244 | +€244 | |
| Non-recurring operating charges | 66A | - | €245 | +€245 | |
| Gross operating margin | 9900 | €9,050 | €26,612 | +€17,562 | +194% |
| Operating profit (loss) | 9901 | €9,050 | €24,579 | +€15,529 | +172% |
| Financial charges | 65/66B | €274 | €295 | +€21 | +7.8% |
| Recurring financial charges | 65 | €274 | €295 | +€21 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €8,776 | €24,284 | +€15,508 | +177% |
| Income taxes | 67/77 | €2,967 | €7,490 | +€4,524 | +152% |
| Profit (loss) for the period | 9904 | €5,809 | €16,793 | +€10,985 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €5,809 | €16,793 | +€10,985 | +189% |
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 31 October 2026 via checked.be.