RAFAEL DESOMBERG: 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.
RAFAEL DESOMBERG
Largest movements
- Cash +€4,263
up €4,263 (+20.0%), from €21,362 to €25,625
mainly Net result for the year (+€6,888) and Accrued charges and deferred income (+€510)
- Receivables within one year +€3,071
up €3,071 (+44.0%), from €6,975 to €10,046
of which Other amounts receivable: +€2,688
- Reserves +€6,888
new in 2025: €6,888
- Accrued charges and deferred income +€510
new in 2025: €510
- Gross operating margin -€7,023
down €7,023 (-40.9%), from €17,170 to €10,147
- Taxes -€2,036
down €2,036 (-47.6%), from €4,273 to €2,238
- Purchases and services +€1,802
up €1,802 (+9.4%), from €19,126 to €20,928
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 | €28,337 | €35,907 | +€7,570 | +26.7% |
| Current assets | 29/58 | €28,337 | €35,907 | +€7,570 | +26.7% |
| Amounts receivable within one year | 40/41 | €6,975 | €10,046 | +€3,071 | +44.0% |
| Trade receivables | 40 | €5,003 | €5,386 | +€383 | +7.7% |
| Other amounts receivable | 41 | €1,972 | €4,660 | +€2,688 | +136% |
| Cash at bank and in hand | 54/58 | €21,362 | €25,625 | +€4,263 | +20.0% |
| Deferred charges and accrued income | 490/1 | - | €236 | +€236 | |
| Total equity and liabilities | 10/49 | €28,337 | €35,907 | +€7,570 | +26.7% |
| Equity | 10/15 | €20,101 | €26,989 | +€6,888 | +34.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €6,888 | +€6,888 | |
| Distributable reserves | 133 | - | €6,888 | +€6,888 | |
| Profit (loss) carried forward | 14 | €17,101 | €17,101 | = | 0.0% |
| Amounts payable | 17/49 | €8,236 | €8,918 | +€682 | +8.3% |
| Amounts payable within one year | 42/48 | €8,236 | €8,408 | +€172 | +2.1% |
| Trade debts | 44 | €428 | €449 | +€21 | +4.8% |
| Suppliers | 440/4 | €428 | €449 | +€21 | +4.8% |
| Taxes, remuneration and social security | 45 | €7,808 | €7,960 | +€152 | +1.9% |
| Taxes | 450/3 | €7,808 | €7,960 | +€152 | +1.9% |
| Accrued charges and deferred income | 492/3 | - | €510 | +€510 | |
| Goods, raw materials, services and sundry goods | 60/61 | €19,126 | €20,928 | +€1,802 | +9.4% |
| Other operating charges | 640/8 | €335 | €387 | +€52 | +15.5% |
| Gross operating margin | 9900 | €17,170 | €10,147 | -€7,023 | -40.9% |
| Operating profit (loss) | 9901 | €16,835 | €9,760 | -€7,075 | -42.0% |
| Financial income | 75/76B | €60 | €180 | +€120 | +201% |
| Recurring financial income | 75 | €60 | €180 | +€120 | +201% |
| Financial charges | 65/66B | €659 | €814 | +€154 | +23.4% |
| Recurring financial charges | 65 | €659 | €814 | +€154 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | €16,235 | €9,126 | -€7,109 | -43.8% |
| Income taxes | 67/77 | €4,273 | €2,238 | -€2,036 | -47.6% |
| Profit (loss) for the period | 9904 | €11,961 | €6,888 | -€5,073 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,961 | €6,888 | -€5,073 | -42.4% |
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.