RACHOAUTO: what changed
Two fiscal 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.
RACHOAUTO
Largest movements
- Stocks and contracts +€72,605
up €72,605 (+76.2%), from €95,325 to €167,930
- Receivables within one year +€32,397
up €32,397 (+609.3%), from €5,317 to €37,715
of which Trade receivables: +€33,700
- Cash -€28,437
down €28,437 (-24.8%), from €114,650 to €86,213
mainly Stocks and contracts (-€72,605) and Receivables within one year (-€32,397)
- Profit (loss) carried forward +€59,542
up €59,542 (+40.8%), from €145,969 to €205,511
- Advances received +€10,500
new in 2025: €10,500
- Tax, wage and social debts +€5,000
up €5,000 (+24.8%), from €20,185 to €25,185
- Gross operating margin +€18,642
up €18,642 (+41.2%), from €45,201 to €63,843
- Taxes -€1,042
down €1,042 (-46.6%), from €2,235 to €1,193
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 | €218,659 | €294,880 | +€76,221 | +34.9% |
| Fixed assets | 21/28 | €3,367 | €3,022 | -€344 | -10.2% |
| Tangible fixed assets | 22/27 | €1,367 | €1,022 | -€344 | -25.2% |
| Other tangible fixed assets | 26 | €1,367 | €1,022 | -€344 | -25.2% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €215,292 | €291,858 | +€76,566 | +35.6% |
| Stocks and contracts in progress | 3 | €95,325 | €167,930 | +€72,605 | +76.2% |
| Stocks | 30/36 | €95,325 | €167,930 | +€72,605 | +76.2% |
| Amounts receivable within one year | 40/41 | €5,317 | €37,715 | +€32,397 | +609.3% |
| Trade receivables | 40 | - | €33,700 | +€33,700 | |
| Other amounts receivable | 41 | €5,317 | €4,015 | -€1,303 | -24.5% |
| Cash at bank and in hand | 54/58 | €114,650 | €86,213 | -€28,437 | -24.8% |
| Total equity and liabilities | 10/49 | €218,659 | €294,880 | +€76,221 | +34.9% |
| Equity | 10/15 | €166,429 | €225,971 | +€59,542 | +35.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,969 | €205,511 | +€59,542 | +40.8% |
| Amounts payable | 17/49 | €52,229 | €68,909 | +€16,679 | +31.9% |
| Amounts payable within one year | 42/48 | €52,229 | €68,909 | +€16,679 | +31.9% |
| Trade debts | 44 | €11,122 | €10,327 | -€795 | -7.1% |
| Suppliers | 440/4 | €11,122 | €10,327 | -€795 | -7.1% |
| Advances received on contracts in progress | 46 | - | €10,500 | +€10,500 | |
| Taxes, remuneration and social security | 45 | €20,185 | €25,185 | +€5,000 | +24.8% |
| Remuneration and social security | 454/9 | €20,185 | €25,185 | +€5,000 | +24.8% |
| Other amounts payable | 47/48 | €20,922 | €22,897 | +€1,974 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €344 | €344 | = | 0.0% |
| Other operating charges | 640/8 | €2,834 | €2,669 | -€165 | -5.8% |
| Gross operating margin | 9900 | €45,201 | €63,843 | +€18,642 | +41.2% |
| Operating profit (loss) | 9901 | €42,023 | €60,829 | +€18,806 | +44.8% |
| Financial income | 75/76B | €1 | €17 | +€16 | +1953.7% |
| Recurring financial income | 75 | €1 | €17 | +€16 | +1953.7% |
| Financial charges | 65/66B | €305 | €111 | -€193 | -63.5% |
| Recurring financial charges | 65 | €305 | €111 | -€193 | -63.5% |
| Profit (loss) for the period before taxes | 9903 | €41,719 | €60,735 | +€19,016 | +45.6% |
| Income taxes | 67/77 | €2,235 | €1,193 | -€1,042 | -46.6% |
| Profit (loss) for the period | 9904 | €39,484 | €59,542 | +€20,058 | +50.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,484 | €59,542 | +€20,058 | +50.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.