RAINBOW LIMITED: 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 LIMITED
Largest movements
- Receivables within one year -€88,293
down €88,293 (-32.1%), from €275,213 to €186,920
of which Trade receivables: -€179,564
- Tangible fixed assets +€11,909
up €11,909 (+205%), from €5,812 to €17,721
- Advances received -€162,917
no longer reported in 2024 (was €162,917)
- Tax, wage and social debts +€51,577
up €51,577 (+229%), from €22,516 to €74,093
of which Taxes: +€44,479
- Profit (loss) carried forward +€45,197
up €45,197 (+115%), from €39,466 to €84,663
- Trade debts -€9,458
down €9,458 (-51.0%), from €18,557 to €9,099
- Turnover +€546,880
new in 2024: €546,880
- Purchases and services +€456,406
new in 2024: €456,406
- Gross operating margin +€16,244
up €16,244 (+18.7%), from €86,927 to €103,171
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €284,128 | €208,527 | -€75,601 | -26.6% |
| Fixed assets | 21/28 | €7,312 | €19,221 | +€11,909 | +163% |
| Tangible fixed assets | 22/27 | €5,812 | €17,721 | +€11,909 | +205% |
| Plant, machinery and equipment | 23 | €5,812 | €17,721 | +€11,909 | +205% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €276,817 | €189,307 | -€87,510 | -31.6% |
| Amounts receivable within one year | 40/41 | €275,213 | €186,920 | -€88,293 | -32.1% |
| Trade receivables | 40 | €218,723 | €39,160 | -€179,564 | -82.1% |
| Other amounts receivable | 41 | €56,489 | €147,760 | +€91,271 | +162% |
| Cash at bank and in hand | 54/58 | €1,604 | €2,387 | +€783 | +48.8% |
| Total equity and liabilities | 10/49 | €284,128 | €208,527 | -€75,601 | -26.6% |
| Equity | 10/15 | €80,138 | €125,336 | +€45,197 | +56.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Contributions outside capital | 11 | €30,000 | - | -€30,000 | |
| Share premium | 1100/10 | €30,000 | - | -€30,000 | |
| Reserves | 13 | €10,672 | €10,672 | = | 0.0% |
| Non-distributable reserves | 130/1 | €672 | €672 | = | 0.0% |
| Reserves not available under the articles | 1311 | €672 | €672 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,466 | €84,663 | +€45,197 | +115% |
| Amounts payable | 17/49 | €203,990 | €83,192 | -€120,798 | -59.2% |
| Amounts payable within one year | 42/48 | €203,990 | €83,192 | -€120,798 | -59.2% |
| Trade debts | 44 | €18,557 | €9,099 | -€9,458 | -51.0% |
| Suppliers | 440/4 | €18,557 | €9,099 | -€9,458 | -51.0% |
| Advances received on contracts in progress | 46 | €162,917 | - | -€162,917 | |
| Taxes, remuneration and social security | 45 | €22,516 | €74,093 | +€51,577 | +229% |
| Taxes | 450/3 | €16,731 | €61,210 | +€44,479 | +266% |
| Remuneration and social security | 454/9 | €5,785 | €12,882 | +€7,098 | +123% |
| Turnover | 70 | - | €546,880 | +€546,880 | |
| Non-recurring operating income | 76A | €4,132 | €1,764 | -€2,369 | -57.3% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €456,406 | +€456,406 | |
| Remuneration, social security and pensions | 62 | €44,700 | €48,915 | +€4,216 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,937 | €3,091 | +€1,154 | +59.6% |
| Other operating charges | 640/8 | €0 | €100 | +€100 | |
| Gross operating margin | 9900 | €86,927 | €103,171 | +€16,244 | +18.7% |
| Operating profit (loss) | 9901 | €40,290 | €51,064 | +€10,775 | +26.7% |
| Financial income | 75/76B | €4,002 | €6,181 | +€2,178 | +54.4% |
| Recurring financial income | 75 | €4,002 | €6,181 | +€2,178 | +54.4% |
| Financial charges | 65/66B | €720 | €2,150 | +€1,430 | +199% |
| Recurring financial charges | 65 | €720 | €2,150 | +€1,430 | +199% |
| Profit (loss) for the period before taxes | 9903 | €43,572 | €55,095 | +€11,523 | +26.4% |
| Income taxes | 67/77 | €6,880 | €9,898 | +€3,018 | +43.9% |
| Profit (loss) for the period | 9904 | €36,692 | €45,197 | +€8,506 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,692 | €45,197 | +€8,506 | +23.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.