Rainbow Construct: 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 Construct
Largest movements
- Receivables within one year +€8,914
up €8,914 (+91.6%), from €9,729 to €18,643
of which Trade receivables: +€9,474
- Cash -€2,873
down €2,873 (-76.8%), from €3,741 to €868
mainly Receivables within one year (-€8,914)
- Tangible fixed assets -€712
down €712 (-55.2%), from €1,291 to €578
- Tax, wage and social debts +€3,945
up €3,945 (+585%), from €675 to €4,620
of which Remuneration and social security: +€4,620
- Profit (loss) carried forward +€1,205
up €1,205 (+19.4%), from €6,202 to €7,407
- Gross operating margin +€2,142
up €2,142 (+89.4%), from €2,397 to €4,539
- Other operating charges -€414
down €414 (-13.2%), from €3,127 to €2,713
- Financial income -€120
down €120 (-36.3%), from €330 to €210
- Financial charges -€86
down €86 (-41.9%), from €205 to €119
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 | €15,161 | €20,489 | +€5,328 | +35.1% |
| Fixed assets | 21/28 | €1,691 | €978 | -€712 | -42.1% |
| Tangible fixed assets | 22/27 | €1,291 | €578 | -€712 | -55.2% |
| Furniture and vehicles | 24 | €1,291 | €578 | -€712 | -55.2% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €13,470 | €19,511 | +€6,040 | +44.8% |
| Amounts receivable within one year | 40/41 | €9,729 | €18,643 | +€8,914 | +91.6% |
| Trade receivables | 40 | €4,584 | €14,059 | +€9,474 | +207% |
| Other amounts receivable | 41 | €5,145 | €4,584 | -€561 | -10.9% |
| Cash at bank and in hand | 54/58 | €3,741 | €868 | -€2,873 | -76.8% |
| Total equity and liabilities | 10/49 | €15,161 | €20,489 | +€5,328 | +35.1% |
| Equity | 10/15 | €14,262 | €15,467 | +€1,205 | +8.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,202 | €7,407 | +€1,205 | +19.4% |
| Amounts payable | 17/49 | €899 | €5,022 | +€4,123 | +459% |
| Amounts payable within one year | 42/48 | €899 | €5,022 | +€4,123 | +459% |
| Trade debts | 44 | €224 | €402 | +€178 | +79.5% |
| Suppliers | 440/4 | €224 | €402 | +€178 | +79.5% |
| Taxes, remuneration and social security | 45 | €675 | €4,620 | +€3,945 | +585% |
| Taxes | 450/3 | €675 | - | -€675 | |
| Remuneration and social security | 454/9 | - | €4,620 | +€4,620 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €687 | €712 | +€26 | +3.8% |
| Other operating charges | 640/8 | €3,127 | €2,713 | -€414 | -13.2% |
| Gross operating margin | 9900 | €2,397 | €4,539 | +€2,142 | +89.4% |
| Operating profit (loss) | 9901 | -€1,416 | €1,113 | +€2,530 | |
| Financial income | 75/76B | €330 | €210 | -€120 | -36.3% |
| Recurring financial income | 75 | €330 | €210 | -€120 | -36.3% |
| Financial charges | 65/66B | €205 | €119 | -€86 | -41.9% |
| Recurring financial charges | 65 | €205 | €119 | -€86 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,291 | €1,205 | +€2,496 | |
| Profit (loss) for the period | 9904 | -€1,291 | €1,205 | +€2,496 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,291 | €1,205 | +€2,496 |
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 29 October 2026 via checked.be.