RACIMMO: 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.
RACIMMO
Largest movements
- Tangible fixed assets +€11,088
up €11,088 (+10.5%), from €105,730 to €116,818
of which Assets under construction and advance payments: +€11,088
- Cash +€2,128
up €2,128 (+65.6%), from €3,243 to €5,371
mainly Other debts (+€23,385)
- Other debts +€23,385
up €23,385 (+35.2%), from €66,404 to €89,789
- Profit (loss) carried forward -€7,892
down €7,892 (-35.5%), from -€22,214 to -€30,106
- Trade debts -€2,278
down €2,278 (-82.2%), from €2,771 to €493
- Other operating charges +€905
up €905 (+46.4%), from €1,952 to €2,857
- Gross operating margin -€610
down €610 (-21.2%), from -€2,882 to -€3,492
- Financial charges +€117
up €117 (+8.2%), from €1,425 to €1,542
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 | €109,063 | €122,279 | +€13,216 | +12.1% |
| Fixed assets | 21/28 | €105,730 | €116,818 | +€11,088 | +10.5% |
| Tangible fixed assets | 22/27 | €105,730 | €116,818 | +€11,088 | +10.5% |
| Land and buildings | 22 | €85,390 | €85,390 | = | 0.0% |
| Assets under construction and advance payments | 27 | €20,340 | €31,428 | +€11,088 | +54.5% |
| Current assets | 29/58 | €3,333 | €5,461 | +€2,128 | +63.9% |
| Cash at bank and in hand | 54/58 | €3,243 | €5,371 | +€2,128 | +65.6% |
| Deferred charges and accrued income | 490/1 | €90 | €90 | +€0 | +0.3% |
| Total equity and liabilities | 10/49 | €109,063 | €122,279 | +€13,216 | +12.1% |
| Equity | 10/15 | €39,889 | €31,997 | -€7,892 | -19.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €103 | €103 | = | 0.0% |
| Non-distributable reserves | 130/1 | €103 | €103 | = | 0.0% |
| Legal reserve | 130 | €103 | €103 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,214 | -€30,106 | -€7,892 | -35.5% |
| Amounts payable | 17/49 | €69,174 | €90,282 | +€21,107 | +30.5% |
| Amounts payable within one year | 42/48 | €69,174 | €90,282 | +€21,107 | +30.5% |
| Trade debts | 44 | €2,771 | €493 | -€2,278 | -82.2% |
| Suppliers | 440/4 | €2,771 | €493 | -€2,278 | -82.2% |
| Other amounts payable | 47/48 | €66,404 | €89,789 | +€23,385 | +35.2% |
| Other operating charges | 640/8 | €1,952 | €2,857 | +€905 | +46.4% |
| Gross operating margin | 9900 | -€2,882 | -€3,492 | -€610 | -21.2% |
| Operating profit (loss) | 9901 | -€4,834 | -€6,349 | -€1,515 | -31.3% |
| Financial charges | 65/66B | €1,425 | €1,542 | +€117 | +8.2% |
| Recurring financial charges | 65 | €1,425 | €1,542 | +€117 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,260 | -€7,892 | -€1,632 | -26.1% |
| Profit (loss) for the period | 9904 | -€6,260 | -€7,892 | -€1,632 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,260 | -€7,892 | -€1,632 | -26.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.