RAI CONSULTANCY: 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.
RAI CONSULTANCY
Largest movements
- Cash +€67,059
up €67,059 (+151.4%), from €44,290 to €111,349
mainly Net result for the year (+€86,400) and Depreciation (+€20,134)
- Receivables within one year +€21,545
up €21,545 (+31.8%), from €67,793 to €89,338
of which Other amounts receivable: +€27,725
- Tangible fixed assets -€9,401
down €9,401 (-24.3%), from €38,731 to €29,330
of which Leasing and similar rights: -€34,938
- Profit (loss) carried forward +€86,400
up €86,400 (+121.3%), from €71,244 to €157,644
- Debts after one year -€17,211
down €17,211 (-85.4%), from €20,147 to €2,937
- Tax, wage and social debts +€6,456
up €6,456 (+15.6%), from €41,419 to €47,875
of which Taxes: +€6,055
- Trade debts +€2,878
up €2,878 (+963.8%), from €299 to €3,177
- Gross operating margin +€56,182
up €56,182 (+54.3%), from €103,461 to €159,642
- Taxes +€14,899
up €14,899 (+87.9%), from €16,959 to €31,857
- Staff costs +€4,813
up €4,813 (+37.0%), from €13,001 to €17,814
- Depreciation +€4,007
up €4,007 (+24.8%), from €16,127 to €20,134
- Other operating charges -€2,220
down €2,220 (-63.9%), from €3,474 to €1,254
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 | €151,639 | €230,844 | +€79,205 | +52.2% |
| Fixed assets | 21/28 | €38,731 | €29,330 | -€9,401 | -24.3% |
| Tangible fixed assets | 22/27 | €38,731 | €29,330 | -€9,401 | -24.3% |
| Furniture and vehicles | 24 | €3,793 | €29,330 | +€25,536 | +673.2% |
| Leasing and similar rights | 25 | €34,938 | - | -€34,938 | |
| Current assets | 29/58 | €112,907 | €201,514 | +€88,606 | +78.5% |
| Amounts receivable within one year | 40/41 | €67,793 | €89,338 | +€21,545 | +31.8% |
| Trade receivables | 40 | €52,892 | €46,712 | -€6,180 | -11.7% |
| Other amounts receivable | 41 | €14,900 | €42,625 | +€27,725 | +186.1% |
| Cash at bank and in hand | 54/58 | €44,290 | €111,349 | +€67,059 | +151.4% |
| Deferred charges and accrued income | 490/1 | €825 | €828 | +€3 | +0.3% |
| Total equity and liabilities | 10/49 | €151,639 | €230,844 | +€79,205 | +52.2% |
| Equity | 10/15 | €73,244 | €159,644 | +€86,400 | +118.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,244 | €157,644 | +€86,400 | +121.3% |
| Amounts payable | 17/49 | €78,394 | €71,199 | -€7,195 | -9.2% |
| Amounts payable after more than one year | 17 | €20,147 | €2,937 | -€17,211 | -85.4% |
| Financial debts | 170/4 | €20,147 | €2,937 | -€17,211 | -85.4% |
| Amounts payable within one year | 42/48 | €58,247 | €68,263 | +€10,015 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €16,529 | €17,211 | +€681 | +4.1% |
| Trade debts | 44 | €299 | €3,177 | +€2,878 | +963.8% |
| Suppliers | 440/4 | €299 | €3,177 | +€2,878 | +963.8% |
| Taxes, remuneration and social security | 45 | €41,419 | €47,875 | +€6,456 | +15.6% |
| Taxes | 450/3 | €40,496 | €46,551 | +€6,055 | +15.0% |
| Remuneration and social security | 454/9 | €923 | €1,324 | +€400 | +43.4% |
| Remuneration, social security and pensions | 62 | €13,001 | €17,814 | +€4,813 | +37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,127 | €20,134 | +€4,007 | +24.8% |
| Other operating charges | 640/8 | €3,474 | €1,254 | -€2,220 | -63.9% |
| Gross operating margin | 9900 | €103,461 | €159,642 | +€56,182 | +54.3% |
| Operating profit (loss) | 9901 | €70,859 | €120,440 | +€49,581 | +70.0% |
| Financial income | 75/76B | €452 | €1,107 | +€656 | +145.2% |
| Recurring financial income | 75 | €452 | €1,107 | +€656 | +145.2% |
| Financial charges | 65/66B | €3,866 | €3,290 | -€577 | -14.9% |
| Recurring financial charges | 65 | €3,866 | €3,290 | -€577 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €67,444 | €118,258 | +€50,813 | +75.3% |
| Income taxes | 67/77 | €16,959 | €31,857 | +€14,899 | +87.9% |
| Profit (loss) for the period | 9904 | €50,486 | €86,400 | +€35,915 | +71.1% |
| Profit (loss) for the period to be appropriated | 9905 | €50,486 | €86,400 | +€35,915 | +71.1% |
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.