RAINBOW LINE: 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 LINE
Largest movements
- Cash -€6,105
down €6,105 (-5.7%), from €106,707 to €100,602
mainly Net result for the year (-€11,741) and Trade debts (-€2,847)
- Tangible fixed assets -€4,143
down €4,143 (-29.3%), from €14,156 to €10,013
of which Furniture and vehicles: -€3,577
- Receivables within one year -€3,753
down €3,753 (-96.5%), from €3,888 to €135
- Profit (loss) carried forward -€11,741
down €11,741 (-16.6%), from €70,811 to €59,070
- Trade debts -€2,847
no longer reported in 2025 (was €2,847)
- Depreciation -€8,738
down €8,738 (-67.8%), from €12,881 to €4,143
- Gross operating margin +€2,870
up €2,870 (+35.8%), from -€8,026 to -€5,156
- Financial charges -€201
down €201 (-51.7%), from €388 to €187
- Taxes +€116
up €116 (+18.2%), from €640 to €756
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 | €124,750 | €110,750 | -€14,001 | -11.2% |
| Fixed assets | 21/28 | €14,156 | €10,013 | -€4,143 | -29.3% |
| Tangible fixed assets | 22/27 | €14,156 | €10,013 | -€4,143 | -29.3% |
| Furniture and vehicles | 24 | €3,577 | - | -€3,577 | |
| Other tangible fixed assets | 26 | €10,579 | €10,013 | -€566 | -5.4% |
| Current assets | 29/58 | €110,594 | €100,737 | -€9,858 | -8.9% |
| Amounts receivable within one year | 40/41 | €3,888 | €135 | -€3,753 | -96.5% |
| Other amounts receivable | 41 | €3,888 | €135 | -€3,753 | -96.5% |
| Cash at bank and in hand | 54/58 | €106,707 | €100,602 | -€6,105 | -5.7% |
| Total equity and liabilities | 10/49 | €124,750 | €110,750 | -€14,001 | -11.2% |
| Equity | 10/15 | €86,278 | €74,537 | -€11,741 | -13.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,267 | €9,267 | = | 0.0% |
| Distributable reserves | 133 | €9,267 | €9,267 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,811 | €59,070 | -€11,741 | -16.6% |
| Amounts payable | 17/49 | €38,472 | €36,212 | -€2,260 | -5.9% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 170/4 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,472 | €6,212 | -€2,260 | -26.7% |
| Trade debts | 44 | €2,847 | - | -€2,847 | |
| Suppliers | 440/4 | €2,847 | - | -€2,847 | |
| Taxes, remuneration and social security | 45 | €1,285 | €1,396 | +€111 | +8.6% |
| Taxes | 450/3 | €1,285 | €1,396 | +€111 | +8.6% |
| Other amounts payable | 47/48 | €4,340 | €4,816 | +€477 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,881 | €4,143 | -€8,738 | -67.8% |
| Other operating charges | 640/8 | €1,529 | €1,499 | -€30 | -1.9% |
| Gross operating margin | 9900 | -€8,026 | -€5,156 | +€2,870 | +35.8% |
| Operating profit (loss) | 9901 | -€22,436 | -€10,798 | +€11,638 | +51.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €388 | €187 | -€201 | -51.7% |
| Recurring financial charges | 65 | €388 | €187 | -€201 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,824 | -€10,985 | +€11,839 | +51.9% |
| Income taxes | 67/77 | €640 | €756 | +€116 | +18.2% |
| Profit (loss) for the period | 9904 | -€23,463 | -€11,741 | +€11,723 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,463 | -€11,741 | +€11,723 | +50.0% |
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 11 October 2026 via checked.be.