Rainbow Ice Cream: what changed
Rainbow Ice Cream
Largest movements
- Tangible fixed assets +€118,555
up €118,555 (+70.6%), from €168,024 to €286,579
of which Furniture and vehicles: +€128,849
- Intangible fixed assets +€25,148
new in 2025: €25,148
- Cash -€20,654
down €20,654 (-51.7%), from €39,965 to €19,311
mainly Investment in fixed assets (net) (-€232,059) and Receivables within one year (-€8,929)
- Receivables within one year +€8,929
up €8,929 (+2,068%), from €432 to €9,360
of which Other amounts receivable: +€6,000
- Debts after one year +€113,290
up €113,290 (+92.6%), from €122,290 to €235,580
- Current portion of long-term debt +€25,983
up €25,983 (+280%), from €9,276 to €35,259
- Trade debts +€7,826
up €7,826 (+656%), from €1,192 to €9,018
- Reserves -€7,000
down €7,000 (-18.9%), from €37,000 to €30,000
- Other debts -€4,345
down €4,345 (-59.9%), from €7,249 to €2,904
- Gross operating margin +€174,818
up €174,818 (+150%), from €116,780 to €291,598
- Other operating charges +€80,240
up €80,240 (+343%), from €23,408 to €103,649
- Depreciation +€58,484
up €58,484 (+196%), from €29,872 to €88,356
- Staff costs +€51,903
up €51,903 (+129%), from €40,343 to €92,246
- Financial charges +€5,265
up €5,265 (+59.0%), from €8,927 to €14,192
of which Financial charges: +€5,265
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €209,257 | €343,475 | +€134,218 | +64.1% |
| Fixed assets | 21/28 | €168,024 | €311,727 | +€143,703 | +85.5% |
| Intangible fixed assets | 21 | - | €25,148 | +€25,148 | |
| Tangible fixed assets | 22/27 | €168,024 | €286,579 | +€118,555 | +70.6% |
| Land and buildings | 22 | €111,586 | €101,675 | -€9,911 | -8.9% |
| Plant, machinery and equipment | 23 | €1,775 | €2,491 | +€715 | +40.3% |
| Furniture and vehicles | 24 | €44,472 | €173,321 | +€128,849 | +290% |
| Other tangible fixed assets | 26 | €10,190 | €9,092 | -€1,099 | -10.8% |
| Current assets | 29/58 | €41,233 | €31,748 | -€9,485 | -23.0% |
| Amounts receivable within one year | 40/41 | €432 | €9,360 | +€8,929 | +2,068% |
| Trade receivables | 40 | €432 | €3,360 | +€2,928 | +678% |
| Other amounts receivable | 41 | €0 | €6,000 | +€6,000 | |
| Cash at bank and in hand | 54/58 | €39,965 | €19,311 | -€20,654 | -51.7% |
| Deferred charges and accrued income | 490/1 | €836 | €3,077 | +€2,241 | +268% |
| Total equity and liabilities | 10/49 | €209,257 | €343,475 | +€134,218 | +64.1% |
| Equity | 10/15 | €53,617 | €46,821 | -€6,796 | -12.7% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Reserves | 13 | €37,000 | €30,000 | -€7,000 | -18.9% |
| Distributable reserves | 133 | €37,000 | €30,000 | -€7,000 | -18.9% |
| Profit (loss) carried forward | 14 | €617 | €821 | +€204 | +33.1% |
| Amounts payable | 17/49 | €155,639 | €296,654 | +€141,014 | +90.6% |
| Amounts payable after more than one year | 17 | €122,290 | €235,580 | +€113,290 | +92.6% |
| Financial debts | 170/4 | €122,290 | €235,580 | +€113,290 | +92.6% |
| Amounts payable within one year | 42/48 | €26,509 | €52,578 | +€26,068 | +98.3% |
| Current portion of amounts payable after more than one year | 42 | €9,276 | €35,259 | +€25,983 | +280% |
| Trade debts | 44 | €1,192 | €9,018 | +€7,826 | +656% |
| Suppliers | 440/4 | €1,192 | €9,018 | +€7,826 | +656% |
| Taxes, remuneration and social security | 45 | €8,792 | €5,396 | -€3,396 | -38.6% |
| Taxes | 450/3 | €6,503 | €141 | -€6,362 | -97.8% |
| Remuneration and social security | 454/9 | €2,289 | €5,255 | +€2,966 | +130% |
| Other amounts payable | 47/48 | €7,249 | €2,904 | -€4,345 | -59.9% |
| Accrued charges and deferred income | 492/3 | €6,840 | €8,496 | +€1,656 | +24.2% |
| Remuneration, social security and pensions | 62 | €40,343 | €92,246 | +€51,903 | +129% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,872 | €88,356 | +€58,484 | +196% |
| Other operating charges | 640/8 | €23,408 | €103,649 | +€80,240 | +343% |
| Gross operating margin | 9900 | €116,780 | €291,598 | +€174,818 | +150% |
| Operating profit (loss) | 9901 | €23,157 | €7,348 | -€15,809 | -68.3% |
| Financial income | 75/76B | €12 | €0 | -€12 | -99.6% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -99.6% |
| Financial charges | 65/66B | €8,927 | €14,192 | +€5,265 | +59.0% |
| Recurring financial charges | 65 | €8,927 | €14,192 | +€5,265 | +59.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €14,242 | -€6,844 | -€21,086 | |
| Income taxes | 67/77 | €4,023 | -€48 | -€4,072 | |
| Profit (loss) for the period | 9904 | €10,218 | -€6,796 | -€17,014 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,218 | -€6,796 | -€17,014 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.