Rainbow-Flash: 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-Flash
Largest movements
- Cash +€47,863
up €47,863 (+14.8%), from €323,047 to €370,911
mainly Net result for the year (+€29,182) and Receivables within one year (+€20,312)
- Receivables within one year -€20,312
down €20,312 (-59.9%), from €33,886 to €13,574
of which Other amounts receivable: -€12,289
- Stocks and contracts +€10,465
up €10,465 (+43.2%), from €24,228 to €34,693
- Tangible fixed assets -€5,861
down €5,861 (-90.4%), from €6,485 to €624
of which Furniture and vehicles: -€5,161
- Reserves +€27,516
up €27,516 (+7.5%), from €367,332 to €394,848
- Gross operating margin +€17,430
up €17,430 (+20.1%), from €86,601 to €104,032
- Staff costs +€4,652
up €4,652 (+10.9%), from €42,810 to €47,462
- Financial charges +€4,039
up €4,039 (+159%), from €2,543 to €6,581
- Taxes +€3,500
up €3,500 (+31.6%), from €11,085 to €14,585
- Financial income +€1,842
up €1,842, from €0 to €1,842
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 | €389,489 | €421,857 | +€32,367 | +8.3% |
| Fixed assets | 21/28 | €6,485 | €624 | -€5,861 | -90.4% |
| Tangible fixed assets | 22/27 | €6,485 | €624 | -€5,861 | -90.4% |
| Plant, machinery and equipment | 23 | €976 | €276 | -€700 | -71.7% |
| Furniture and vehicles | 24 | €5,509 | €348 | -€5,161 | -93.7% |
| Current assets | 29/58 | €383,005 | €421,232 | +€38,228 | +10.0% |
| Stocks and contracts in progress | 3 | €24,228 | €34,693 | +€10,465 | +43.2% |
| Stocks | 30/36 | €24,228 | €34,693 | +€10,465 | +43.2% |
| Amounts receivable within one year | 40/41 | €33,886 | €13,574 | -€20,312 | -59.9% |
| Trade receivables | 40 | €8,023 | €0 | -€8,023 | -100% |
| Other amounts receivable | 41 | €25,864 | €13,574 | -€12,289 | -47.5% |
| Cash at bank and in hand | 54/58 | €323,047 | €370,911 | +€47,863 | +14.8% |
| Deferred charges and accrued income | 490/1 | €1,843 | €2,055 | +€212 | +11.5% |
| Total equity and liabilities | 10/49 | €389,489 | €421,857 | +€32,367 | +8.3% |
| Equity | 10/15 | €373,532 | €401,048 | +€27,516 | +7.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €367,332 | €394,848 | +€27,516 | +7.5% |
| Distributable reserves | 133 | €367,332 | €394,848 | +€27,516 | +7.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,958 | €20,808 | +€4,851 | +30.4% |
| Amounts payable within one year | 42/48 | €15,958 | €20,808 | +€4,851 | +30.4% |
| Trade debts | 44 | €766 | €2,390 | +€1,624 | +212% |
| Suppliers | 440/4 | €766 | €2,390 | +€1,624 | +212% |
| Taxes, remuneration and social security | 45 | €15,191 | €18,418 | +€3,227 | +21.2% |
| Taxes | 450/3 | €9,857 | €12,253 | +€2,397 | +24.3% |
| Remuneration and social security | 454/9 | €5,335 | €6,165 | +€830 | +15.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €42,810 | €47,462 | +€4,652 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,428 | €6,298 | -€130 | -2.0% |
| Other operating charges | 640/8 | €1,928 | €1,765 | -€163 | -8.5% |
| Gross operating margin | 9900 | €86,601 | €104,032 | +€17,430 | +20.1% |
| Operating profit (loss) | 9901 | €35,435 | €48,507 | +€13,071 | +36.9% |
| Financial income | 75/76B | €0 | €1,842 | +€1,842 | |
| Recurring financial income | 75 | €0 | €1,842 | +€1,842 | |
| Financial charges | 65/66B | €2,543 | €6,581 | +€4,039 | +159% |
| Recurring financial charges | 65 | €2,543 | €6,581 | +€4,039 | +159% |
| Profit (loss) for the period before taxes | 9903 | €32,892 | €43,767 | +€10,875 | +33.1% |
| Income taxes | 67/77 | €11,085 | €14,585 | +€3,500 | +31.6% |
| Profit (loss) for the period | 9904 | €21,808 | €29,182 | +€7,375 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,808 | €29,182 | +€7,375 | +33.8% |
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 18 October 2026 via checked.be.