RACHID DISTRIBUTION: 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.
RACHID DISTRIBUTION
Largest movements
- Receivables within one year +€22,133
up €22,133 (+72.4%), from €30,557 to €52,690
of which Trade receivables: +€22,796
- Cash +€3,105
up €3,105 (+43.0%), from €7,221 to €10,326
mainly Trade debts (+€22,074) and Net result for the year (+€9,901)
- Trade debts +€22,074
up €22,074 (+1,157%), from €1,907 to €23,982
- Profit (loss) carried forward +€3,901
up €3,901 (+70.2%), from €5,559 to €9,459
- Tax, wage and social debts -€3,736
down €3,736 (-18.6%), from €20,119 to €16,382
of which Remuneration and social security: -€2,333
- Other debts +€3,000
up €3,000 (+85.7%), from €3,500 to €6,500
- Gross operating margin +€1,340
up €1,340 (+12.6%), from €10,606 to €11,946
- Other operating charges -€1,333
down €1,333 (-83.0%), from €1,605 to €272
- Taxes +€386
up €386 (+31.0%), from €1,246 to €1,633
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 | €38,978 | €64,217 | +€25,239 | +64.8% |
| Fixed assets | 21/28 | €1,200 | €1,200 | = | 0.0% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €37,778 | €63,017 | +€25,239 | +66.8% |
| Amounts receivable within one year | 40/41 | €30,557 | €52,690 | +€22,133 | +72.4% |
| Trade receivables | 40 | €25,934 | €48,730 | +€22,796 | +87.9% |
| Other amounts receivable | 41 | €4,623 | €3,960 | -€663 | -14.3% |
| Cash at bank and in hand | 54/58 | €7,221 | €10,326 | +€3,105 | +43.0% |
| Total equity and liabilities | 10/49 | €38,978 | €64,217 | +€25,239 | +64.8% |
| Equity | 10/15 | €12,629 | €16,529 | +€3,901 | +30.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €870 | €870 | = | 0.0% |
| Non-distributable reserves | 130/1 | €870 | €870 | = | 0.0% |
| Reserves not available under the articles | 1311 | €870 | €870 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,559 | €9,459 | +€3,901 | +70.2% |
| Amounts payable | 17/49 | €26,350 | €47,688 | +€21,338 | +81.0% |
| Amounts payable within one year | 42/48 | €26,350 | €47,688 | +€21,338 | +81.0% |
| Financial debts | 43 | €823 | €823 | = | 0.0% |
| Credit institutions | 430/8 | €823 | €823 | = | 0.0% |
| Trade debts | 44 | €1,907 | €23,982 | +€22,074 | +1,157% |
| Suppliers | 440/4 | €1,907 | €23,982 | +€22,074 | +1,157% |
| Taxes, remuneration and social security | 45 | €20,119 | €16,382 | -€3,736 | -18.6% |
| Taxes | 450/3 | €2,735 | €1,332 | -€1,404 | -51.3% |
| Remuneration and social security | 454/9 | €17,383 | €15,051 | -€2,333 | -13.4% |
| Other amounts payable | 47/48 | €3,500 | €6,500 | +€3,000 | +85.7% |
| Other operating charges | 640/8 | €1,605 | €272 | -€1,333 | -83.0% |
| Gross operating margin | 9900 | €10,606 | €11,946 | +€1,340 | +12.6% |
| Operating profit (loss) | 9901 | €9,001 | €11,674 | +€2,672 | +29.7% |
| Financial income | 75/76B | €140 | €60 | -€80 | -57.2% |
| Recurring financial income | 75 | €140 | €60 | -€80 | -57.2% |
| Non-recurring financial income | 76B | - | €60 | +€60 | |
| Financial charges | 65/66B | €276 | €200 | -€76 | -27.4% |
| Recurring financial charges | 65 | €276 | €200 | -€76 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €8,865 | €11,533 | +€2,668 | +30.1% |
| Income taxes | 67/77 | €1,246 | €1,633 | +€386 | +31.0% |
| Profit (loss) for the period | 9904 | €7,619 | €9,901 | +€2,282 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,619 | €9,901 | +€2,282 | +29.9% |
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 13 October 2026 via checked.be.