Rain or Shine: 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.
Rain or Shine
Largest movements
- Receivables within one year -€4,983
down €4,983 (-49.9%), from €9,983 to €5,000
of which Trade receivables: -€9,983
- Cash -€4,000
down €4,000 (-9.6%), from €41,626 to €37,626
mainly Net result for the year (-€7,576) and Trade debts (-€2,739)
- Reserves -€7,576
down €7,576 (-18.0%), from €42,023 to €34,447
- Trade debts -€2,739
down €2,739 (-70.7%), from €3,872 to €1,132
- Other debts +€936
up €936 (+76.7%), from €1,221 to €2,157
- Gross operating margin -€7,433
down €7,433, from €1,593 to -€5,840
- Taxes -€296
down €296 (-69.1%), from €428 to €132
- Other operating charges -€128
down €128 (-33.7%), from €380 to €252
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 | €52,371 | €43,143 | -€9,228 | -17.6% |
| Fixed assets | 21/28 | €762 | €516 | -€245 | -32.2% |
| Tangible fixed assets | 22/27 | €762 | €516 | -€245 | -32.2% |
| Plant, machinery and equipment | 23 | €762 | €516 | -€245 | -32.2% |
| Current assets | 29/58 | €51,609 | €42,626 | -€8,983 | -17.4% |
| Amounts receivable within one year | 40/41 | €9,983 | €5,000 | -€4,983 | -49.9% |
| Trade receivables | 40 | €9,983 | - | -€9,983 | |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €41,626 | €37,626 | -€4,000 | -9.6% |
| Total equity and liabilities | 10/49 | €52,371 | €43,143 | -€9,228 | -17.6% |
| Equity | 10/15 | €46,023 | €38,447 | -€7,576 | -16.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €42,023 | €34,447 | -€7,576 | -18.0% |
| Distributable reserves | 133 | €42,023 | €34,447 | -€7,576 | -18.0% |
| Amounts payable | 17/49 | €6,348 | €4,696 | -€1,652 | -26.0% |
| Amounts payable within one year | 42/48 | €6,348 | €4,658 | -€1,690 | -26.6% |
| Trade debts | 44 | €3,872 | €1,132 | -€2,739 | -70.7% |
| Suppliers | 440/4 | €3,872 | €1,132 | -€2,739 | -70.7% |
| Taxes, remuneration and social security | 45 | €1,256 | €1,369 | +€113 | +9.0% |
| Taxes | 450/3 | €1,256 | €1,369 | +€113 | +9.0% |
| Other amounts payable | 47/48 | €1,221 | €2,157 | +€936 | +76.7% |
| Accrued charges and deferred income | 492/3 | - | €37 | +€37 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €245 | €245 | = | 0.0% |
| Other operating charges | 640/8 | €380 | €252 | -€128 | -33.7% |
| Gross operating margin | 9900 | €1,593 | -€5,840 | -€7,433 | |
| Operating profit (loss) | 9901 | €968 | -€6,337 | -€7,305 | |
| Financial charges | 65/66B | €1,106 | €1,107 | +€0 | 0.0% |
| Recurring financial charges | 65 | €1,106 | €1,107 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€138 | -€7,444 | -€7,306 | -5,282% |
| Income taxes | 67/77 | €428 | €132 | -€296 | -69.1% |
| Profit (loss) for the period | 9904 | -€566 | -€7,576 | -€7,010 | -1,237% |
| Profit (loss) for the period to be appropriated | 9905 | -€566 | -€7,576 | -€7,010 | -1,237% |
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 14 October 2026 via checked.be.