RAFIK PRO: 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.
RAFIK PRO
Largest movements
- Cash +€2,012
up €2,012 (+188%), from €1,073 to €3,085
mainly Other debts (+€1,145) and Net result for the year (+€480)
- Tangible fixed assets -€274
down €274 (-36.2%), from €756 to €483
- Stocks and contracts +€214
up €214 (+49.9%), from €429 to €644
- Other debts +€1,145
up €1,145 (+25.7%), from €4,453 to €5,598
- Profit (loss) carried forward +€480
up €480 (+40.0%), from -€1,199 to -€719
- Trade debts +€327
new in 2025: €327
- Other operating charges +€584
up €584 (+212%), from €276 to €860
- Gross operating margin -€223
down €223 (-11.6%), from €1,917 to €1,694
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 | €3,254 | €5,207 | +€1,952 | +60.0% |
| Fixed assets | 21/28 | €756 | €483 | -€274 | -36.2% |
| Tangible fixed assets | 22/27 | €756 | €483 | -€274 | -36.2% |
| Furniture and vehicles | 24 | €756 | €483 | -€274 | -36.2% |
| Current assets | 29/58 | €2,498 | €4,724 | +€2,226 | +89.1% |
| Stocks and contracts in progress | 3 | €429 | €644 | +€214 | +49.9% |
| Stocks | 30/36 | €429 | €644 | +€214 | +49.9% |
| Cash at bank and in hand | 54/58 | €1,073 | €3,085 | +€2,012 | +188% |
| Deferred charges and accrued income | 490/1 | €996 | €996 | = | 0.0% |
| Total equity and liabilities | 10/49 | €3,254 | €5,207 | +€1,952 | +60.0% |
| Equity | 10/15 | -€1,199 | -€719 | +€480 | +40.0% |
| Profit (loss) carried forward | 14 | -€1,199 | -€719 | +€480 | +40.0% |
| Amounts payable | 17/49 | €4,453 | €5,926 | +€1,472 | +33.1% |
| Amounts payable within one year | 42/48 | €4,453 | €5,926 | +€1,472 | +33.1% |
| Trade debts | 44 | - | €327 | +€327 | |
| Suppliers | 440/4 | - | €327 | +€327 | |
| Other amounts payable | 47/48 | €4,453 | €5,598 | +€1,145 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €274 | €274 | = | 0.0% |
| Other operating charges | 640/8 | €276 | €860 | +€584 | +212% |
| Gross operating margin | 9900 | €1,917 | €1,694 | -€223 | -11.6% |
| Operating profit (loss) | 9901 | €1,367 | €560 | -€807 | -59.0% |
| Financial charges | 65/66B | €74 | €80 | +€6 | +8.3% |
| Recurring financial charges | 65 | €74 | €80 | +€6 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €1,293 | €480 | -€813 | -62.9% |
| Profit (loss) for the period | 9904 | €1,293 | €480 | -€813 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,293 | €480 | -€813 | -62.9% |
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 20 October 2026 via checked.be.