RACK & STAND srl: 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.
RACK & STAND srl
Largest movements
- Receivables within one year +€87,242
up €87,242 (+30.8%), from €282,981 to €370,223
of which Other amounts receivable: +€125,467
- Stocks and contracts -€74,520
down €74,520 (-17.6%), from €423,800 to €349,280
- Tangible fixed assets +€38,280
up €38,280 (+41.3%), from €92,791 to €131,071
of which Land and buildings: +€72,136
- Trade debts +€124,900
up €124,900 (+384.7%), from €32,467 to €157,367
of which Suppliers: +€124,703
- Debts after one year -€90,349
down €90,349 (-43.3%), from €208,860 to €118,511
- Other debts +€13,536
up €13,536 (+5.6%), from €240,045 to €253,581
- Tax, wage and social debts +€9,739
up €9,739 (+31.7%), from €30,713 to €40,452
of which Taxes: +€6,319
- Purchases and services +€300,072
up €300,072 (+101.5%), from €295,592 to €595,664
- Staff costs +€71,552
up €71,552 (+40.2%), from €177,993 to €249,545
- Gross operating margin +€47,540
up €47,540 (+19.7%), from €241,869 to €289,409
- Depreciation -€13,986
down €13,986 (-27.7%), from €50,541 to €36,555
- Financial income +€6,052
up €6,052 (+146.1%), from €4,142 to €10,194
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 | €839,188 | €893,368 | +€54,180 | +6.5% |
| Fixed assets | 21/28 | €93,731 | €131,911 | +€38,180 | +40.7% |
| Intangible fixed assets | 21 | €475 | €375 | -€100 | -21.1% |
| Tangible fixed assets | 22/27 | €92,791 | €131,071 | +€38,280 | +41.3% |
| Land and buildings | 22 | €22,505 | €94,641 | +€72,136 | +320.5% |
| Plant, machinery and equipment | 23 | €7,385 | €1,053 | -€6,332 | -85.7% |
| Furniture and vehicles | 24 | €30,720 | €18,256 | -€12,464 | -40.6% |
| Leasing and similar rights | 25 | €32,181 | €17,122 | -€15,059 | -46.8% |
| Financial fixed assets | 28 | €465 | €465 | = | 0.0% |
| Current assets | 29/58 | €745,458 | €761,457 | +€15,999 | +2.1% |
| Stocks and contracts in progress | 3 | €423,800 | €349,280 | -€74,520 | -17.6% |
| Stocks | 30/36 | €423,800 | €349,280 | -€74,520 | -17.6% |
| Amounts receivable within one year | 40/41 | €282,981 | €370,223 | +€87,242 | +30.8% |
| Trade receivables | 40 | €152,835 | €114,610 | -€38,225 | -25.0% |
| Other amounts receivable | 41 | €130,146 | €255,613 | +€125,467 | +96.4% |
| Cash at bank and in hand | 54/58 | €37,505 | €40,658 | +€3,153 | +8.4% |
| Deferred charges and accrued income | 490/1 | €1,172 | €1,296 | +€124 | +10.6% |
| Total equity and liabilities | 10/49 | €839,188 | €893,368 | +€54,180 | +6.5% |
| Equity | 10/15 | €230,020 | €233,108 | +€3,088 | +1.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €207,000 | €213,000 | +€6,000 | +2.9% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €205,000 | €211,000 | +€6,000 | +2.9% |
| Profit (loss) carried forward | 14 | €3,020 | €108 | -€2,912 | -96.4% |
| Amounts payable | 17/49 | €609,169 | €660,260 | +€51,091 | +8.4% |
| Amounts payable after more than one year | 17 | €208,860 | €118,511 | -€90,349 | -43.3% |
| Financial debts | 170/4 | €208,860 | €118,511 | -€90,349 | -43.3% |
| Amounts payable within one year | 42/48 | €400,308 | €541,748 | +€141,440 | +35.3% |
| Current portion of amounts payable after more than one year | 42 | €97,084 | €90,349 | -€6,735 | -6.9% |
| Trade debts | 44 | €32,467 | €157,367 | +€124,900 | +384.7% |
| Suppliers | 440/4 | €32,467 | €157,170 | +€124,703 | +384.1% |
| Bills of exchange payable | 441 | - | €197 | +€197 | |
| Taxes, remuneration and social security | 45 | €30,713 | €40,452 | +€9,739 | +31.7% |
| Taxes | 450/3 | €18,377 | €24,696 | +€6,319 | +34.4% |
| Remuneration and social security | 454/9 | €12,335 | €15,756 | +€3,421 | +27.7% |
| Other amounts payable | 47/48 | €240,045 | €253,581 | +€13,536 | +5.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €295,592 | €595,664 | +€300,072 | +101.5% |
| Remuneration, social security and pensions | 62 | €177,993 | €249,545 | +€71,552 | +40.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,541 | €36,555 | -€13,986 | -27.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €900 | +€900 | |
| Other operating charges | 640/8 | €3,560 | €1,253 | -€2,307 | -64.8% |
| Gross operating margin | 9900 | €241,869 | €289,409 | +€47,540 | +19.7% |
| Operating profit (loss) | 9901 | €9,774 | €1,155 | -€8,618 | -88.2% |
| Financial income | 75/76B | €4,142 | €10,194 | +€6,052 | +146.1% |
| Recurring financial income | 75 | €4,142 | €10,194 | +€6,052 | +146.1% |
| Financial charges | 65/66B | €11,611 | €8,261 | -€3,350 | -28.9% |
| Recurring financial charges | 65 | €11,611 | €8,261 | -€3,350 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €2,304 | €3,088 | +€784 | +34.0% |
| Profit (loss) for the period | 9904 | €2,304 | €3,088 | +€784 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,304 | €3,088 | +€784 | +34.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.