RACHMIN: 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.
RACHMIN
Largest movements
- Cash -€110
down €110 (-90.0%), from €122 to €12
mainly Net result for the year (-€4,866) and Trade debts (-€130)
- Other debts +€4,886
up €4,886 (+52.5%), from €9,300 to €14,186
- Profit (loss) carried forward -€4,866
down €4,866 (-29.6%), from -€16,464 to -€21,330
- Trade debts -€130
down €130 (-70.0%), from €186 to €56
- Gross operating margin +€2,120
up €2,120 (+31.3%), from -€6,779 to -€4,659
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.
Cash bridge derived
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 | €1,922 | €1,812 | -€110 | -5.7% |
| Fixed assets | 21/28 | €1,800 | €1,800 | = | 0.0% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €122 | €12 | -€110 | -90.0% |
| Cash at bank and in hand | 54/58 | €122 | €12 | -€110 | -90.0% |
| Total equity and liabilities | 10/49 | €1,922 | €1,812 | -€110 | -5.7% |
| Equity | 10/15 | -€12,964 | -€17,830 | -€4,866 | -37.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,464 | -€21,330 | -€4,866 | -29.6% |
| Amounts payable | 17/49 | €14,886 | €19,642 | +€4,756 | +31.9% |
| Amounts payable within one year | 42/48 | €14,886 | €19,642 | +€4,756 | +31.9% |
| Trade debts | 44 | €186 | €56 | -€130 | -70.0% |
| Suppliers | 440/4 | €186 | €56 | -€130 | -70.0% |
| Taxes, remuneration and social security | 45 | €5,400 | €5,400 | = | 0.0% |
| Remuneration and social security | 454/9 | €5,400 | €5,400 | = | 0.0% |
| Other amounts payable | 47/48 | €9,300 | €14,186 | +€4,886 | +52.5% |
| Other operating charges | 640/8 | €162 | €162 | = | 0.0% |
| Gross operating margin | 9900 | -€6,779 | -€4,659 | +€2,120 | +31.3% |
| Operating profit (loss) | 9901 | -€6,941 | -€4,821 | +€2,120 | +30.5% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,986 | -€4,866 | +€2,120 | +30.3% |
| Profit (loss) for the period | 9904 | -€6,986 | -€4,866 | +€2,120 | +30.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,986 | -€4,866 | +€2,120 | +30.3% |
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 12 October 2026 via checked.be.