RACHINDIAM: 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.
RACHINDIAM
Largest movements
- Cash -€58,693
down €58,693 (-92.5%), from €63,425 to €4,731
mainly Other debts (-€52,912) and Net result for the year (-€6,939)
- Receivables within one year -€1,039
down €1,039 (-94.3%), from €1,102 to €63
- Other debts -€52,912
down €52,912 (-93.0%), from €56,908 to €3,996
- Profit (loss) carried forward -€6,939
down €6,939 (-6.6%), from -€105,846 to -€112,785
- Financial charges +€5,771
up €5,771 (+2,013%), from €287 to €6,058
- Financial income -€3,502
down €3,502 (-99.0%), from €3,536 to €34
- Gross operating margin +€1,441
up €1,441 (+67.7%), from -€2,129 to -€688
- Other operating charges -€385
down €385 (-76.3%), from €505 to €120
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 | €64,624 | €4,794 | -€59,830 | -92.6% |
| Fixed assets | 21/28 | €97 | €0 | -€97 | -100% |
| Tangible fixed assets | 22/27 | €97 | €0 | -€97 | -100% |
| Plant, machinery and equipment | 23 | €97 | €0 | -€97 | -100% |
| Current assets | 29/58 | €64,527 | €4,794 | -€59,733 | -92.6% |
| Amounts receivable within one year | 40/41 | €1,102 | €63 | -€1,039 | -94.3% |
| Other amounts receivable | 41 | €1,102 | €63 | -€1,039 | -94.3% |
| Cash at bank and in hand | 54/58 | €63,425 | €4,731 | -€58,693 | -92.5% |
| Total equity and liabilities | 10/49 | €64,624 | €4,794 | -€59,830 | -92.6% |
| Equity | 10/15 | €7,208 | €268 | -€6,939 | -96.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €94,462 | €94,462 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €92,602 | €92,602 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,846 | -€112,785 | -€6,939 | -6.6% |
| Amounts payable | 17/49 | €57,416 | €4,526 | -€52,891 | -92.1% |
| Amounts payable within one year | 42/48 | €57,416 | €4,526 | -€52,891 | -92.1% |
| Trade debts | 44 | €508 | €530 | +€21 | +4.2% |
| Suppliers | 440/4 | €508 | €530 | +€21 | +4.2% |
| Other amounts payable | 47/48 | €56,908 | €3,996 | -€52,912 | -93.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109 | €97 | -€12 | -10.7% |
| Other operating charges | 640/8 | €505 | €120 | -€385 | -76.3% |
| Gross operating margin | 9900 | -€2,129 | -€688 | +€1,441 | +67.7% |
| Operating profit (loss) | 9901 | -€2,743 | -€905 | +€1,838 | +67.0% |
| Financial income | 75/76B | €3,536 | €34 | -€3,502 | -99.0% |
| Recurring financial income | 75 | €3,536 | €34 | -€3,502 | -99.0% |
| Financial charges | 65/66B | €287 | €6,058 | +€5,771 | +2,013% |
| Recurring financial charges | 65 | €287 | €6,058 | +€5,771 | +2,013% |
| Profit (loss) for the period before taxes | 9903 | €506 | -€6,929 | -€7,435 | |
| Income taxes | 67/77 | €9 | €10 | +€1 | +11.1% |
| Profit (loss) for the period | 9904 | €497 | -€6,939 | -€7,436 | |
| Profit (loss) for the period to be appropriated | 9905 | €497 | -€6,939 | -€7,436 |
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.