Rafasol Consult: 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.
Rafasol Consult
Largest movements
- Cash +€71,657
up €71,657 (+545.9%), from €13,127 to €84,785
mainly Other debts (+€73,167) and Net result for the year (+€62,237)
- Receivables within one year -€15,023
down €15,023 (-44.0%), from €34,133 to €19,110
of which Trade receivables: -€19,905
- Tangible fixed assets -€5,488
down €5,488 (-20.6%), from €26,702 to €21,215
- Other debts +€73,167
up €73,167 (+452.3%), from €16,176 to €89,343
- Profit (loss) carried forward -€37,763
down €37,763 (-97.1%), from €38,905 to €1,142
- Tax, wage and social debts +€15,209
up €15,209 (+128.8%), from €11,808 to €27,018
- Accrued charges and deferred income +€2,113
up €2,113 (+118.2%), from €1,787 to €3,900
- Trade debts -€1,881
down €1,881 (-97.0%), from €1,939 to €58
- Depreciation +€4,751
up €4,751 (+645.0%), from €737 to €5,488
- Taxes -€4,292
down €4,292 (-25.9%), from €16,541 to €12,249
- Gross operating margin +€4,198
up €4,198 (+5.4%), from €77,198 to €81,396
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 | €74,258 | €125,518 | +€51,260 | +69.0% |
| Fixed assets | 21/28 | €26,702 | €21,215 | -€5,488 | -20.6% |
| Tangible fixed assets | 22/27 | €26,702 | €21,215 | -€5,488 | -20.6% |
| Furniture and vehicles | 24 | €26,702 | €21,215 | -€5,488 | -20.6% |
| Current assets | 29/58 | €47,556 | €104,304 | +€56,748 | +119.3% |
| Amounts receivable within one year | 40/41 | €34,133 | €19,110 | -€15,023 | -44.0% |
| Trade receivables | 40 | €33,905 | €14,000 | -€19,905 | -58.7% |
| Other amounts receivable | 41 | €229 | €5,110 | +€4,882 | +2134.7% |
| Cash at bank and in hand | 54/58 | €13,127 | €84,785 | +€71,657 | +545.9% |
| Deferred charges and accrued income | 490/1 | €295 | €409 | +€114 | +38.6% |
| Total equity and liabilities | 10/49 | €74,258 | €125,518 | +€51,260 | +69.0% |
| Equity | 10/15 | €41,405 | €3,642 | -€37,763 | -91.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,905 | €1,142 | -€37,763 | -97.1% |
| Amounts payable | 17/49 | €32,853 | €121,876 | +€89,023 | +271.0% |
| Amounts payable within one year | 42/48 | €31,065 | €117,976 | +€86,910 | +279.8% |
| Financial debts | 43 | €1,143 | €1,558 | +€415 | +36.3% |
| Credit institutions | 430/8 | €1,143 | €1,558 | +€415 | +36.3% |
| Trade debts | 44 | €1,939 | €58 | -€1,881 | -97.0% |
| Suppliers | 440/4 | €1,939 | €58 | -€1,881 | -97.0% |
| Taxes, remuneration and social security | 45 | €11,808 | €27,018 | +€15,209 | +128.8% |
| Taxes | 450/3 | €11,808 | €27,018 | +€15,209 | +128.8% |
| Other amounts payable | 47/48 | €16,176 | €89,343 | +€73,167 | +452.3% |
| Accrued charges and deferred income | 492/3 | €1,787 | €3,900 | +€2,113 | +118.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €737 | €5,488 | +€4,751 | +645.0% |
| Other operating charges | 640/8 | €885 | €754 | -€130 | -14.7% |
| Gross operating margin | 9900 | €77,198 | €81,396 | +€4,198 | +5.4% |
| Operating profit (loss) | 9901 | €75,577 | €75,153 | -€423 | -0.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,299 | €668 | -€631 | -48.6% |
| Recurring financial charges | 65 | €1,299 | €668 | -€631 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | €74,278 | €74,486 | +€208 | +0.3% |
| Income taxes | 67/77 | €16,541 | €12,249 | -€4,292 | -25.9% |
| Profit (loss) for the period | 9904 | €57,737 | €62,237 | +€4,500 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €57,737 | €62,237 | +€4,500 | +7.8% |
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 7 October 2026 via checked.be.