RAINBOW BUILDING: 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.
RAINBOW BUILDING
Largest movements
- Tangible fixed assets +€90,417
new in 2025: €90,417
of which Furniture and vehicles: +€90,417
- Cash -€45,769
down €45,769 (-88.9%), from €51,457 to €5,688
mainly Investment in fixed assets (net) (-€97,829) and Net result for the year (-€35,057)
- Receivables within one year -€38,364
down €38,364 (-48.3%), from €79,446 to €41,082
of which Trade receivables: -€40,853
- Deferred charges and accrued income +€2,134
up €2,134 (+1589.1%), from €134 to €2,269
- Other debts +€52,694
up €52,694 (+27.0%), from €194,935 to €247,629
- Profit (loss) carried forward -€35,057
down €35,057 (-32.5%), from -€108,022 to -€143,079
- Tax, wage and social debts -€4,678
down €4,678 (-32.2%), from €14,545 to €9,867
of which Taxes: -€4,472
- Trade debts -€4,541
down €4,541 (-40.8%), from €11,134 to €6,594
- Gross operating margin -€23,337
down €23,337, from €20,973 to -€2,364
- Other operating charges +€12,084
up €12,084 (+104.1%), from €11,604 to €23,688
- Depreciation +€5,563
up €5,563 (+300.8%), from €1,849 to €7,413
- Taxes -€4,607
down €4,607 (-78.3%), from €5,887 to €1,280
- Financial charges -€894
down €894 (-73.6%), from €1,215 to €321
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 | €131,184 | €139,602 | +€8,419 | +6.4% |
| Fixed assets | 21/28 | €146 | €90,563 | +€90,417 | +61760.0% |
| Tangible fixed assets | 22/27 | - | €90,417 | +€90,417 | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €90,417 | +€90,417 | |
| Leasing and similar rights | 25 | - | €0 | = | |
| Financial fixed assets | 28 | €146 | €146 | = | 0.0% |
| Current assets | 29/58 | €131,037 | €49,039 | -€81,998 | -62.6% |
| Amounts receivable within one year | 40/41 | €79,446 | €41,082 | -€38,364 | -48.3% |
| Trade receivables | 40 | €78,215 | €37,362 | -€40,853 | -52.2% |
| Other amounts receivable | 41 | €1,231 | €3,720 | +€2,489 | +202.2% |
| Cash at bank and in hand | 54/58 | €51,457 | €5,688 | -€45,769 | -88.9% |
| Deferred charges and accrued income | 490/1 | €134 | €2,269 | +€2,134 | +1589.1% |
| Total equity and liabilities | 10/49 | €131,184 | €139,602 | +€8,419 | +6.4% |
| Equity | 10/15 | -€89,430 | -€124,487 | -€35,057 | -39.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,022 | -€143,079 | -€35,057 | -32.5% |
| Amounts payable | 17/49 | €220,614 | €264,089 | +€43,475 | +19.7% |
| Amounts payable within one year | 42/48 | €220,614 | €264,089 | +€43,475 | +19.7% |
| Trade debts | 44 | €11,134 | €6,594 | -€4,541 | -40.8% |
| Suppliers | 440/4 | €11,134 | €6,594 | -€4,541 | -40.8% |
| Taxes, remuneration and social security | 45 | €14,545 | €9,867 | -€4,678 | -32.2% |
| Taxes | 450/3 | €14,339 | €9,867 | -€4,472 | -31.2% |
| Remuneration and social security | 454/9 | €206 | €0 | -€206 | -100.0% |
| Other amounts payable | 47/48 | €194,935 | €247,629 | +€52,694 | +27.0% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,849 | €7,413 | +€5,563 | +300.8% |
| Other operating charges | 640/8 | €11,604 | €23,688 | +€12,084 | +104.1% |
| Gross operating margin | 9900 | €20,973 | -€2,364 | -€23,337 | |
| Operating profit (loss) | 9901 | €7,519 | -€33,465 | -€40,984 | |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €1,215 | €321 | -€894 | -73.6% |
| Recurring financial charges | 65 | €1,215 | €321 | -€894 | -73.6% |
| Profit (loss) for the period before taxes | 9903 | €6,304 | -€33,777 | -€40,081 | |
| Income taxes | 67/77 | €5,887 | €1,280 | -€4,607 | -78.3% |
| Profit (loss) for the period | 9904 | €417 | -€35,057 | -€35,474 | |
| Profit (loss) for the period to be appropriated | 9905 | €417 | -€35,057 | -€35,474 |
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 9 October 2026 via checked.be.