RAINGHOUTS: 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.
RAINGHOUTS
Largest movements
- Cash -€326,161
down €326,161 (-35.4%), from €920,219 to €594,058
- Receivables within one year +€174,368
up €174,368 (+15.4%), from €1.1m to €1.3m
of which Other amounts receivable: +€148,030
- Tangible fixed assets +€132,124
up €132,124 (+69.4%), from €190,512 to €322,636
of which Furniture and vehicles: +€111,640
- Current investments -€62,610
no longer reported in 2025 (was €62,610)
- Receivables after one year +€52,250
new in 2025: €52,250
- Other debts -€182,610
down €182,610 (-19.4%), from €942,478 to €759,868
- Debts after one year +€89,414
up €89,414 (+638%), from €14,006 to €103,420
- Accrued charges and deferred income +€48,000
new in 2025: €48,000
- Trade debts -€32,377
down €32,377 (-14.3%), from €227,112 to €194,735
- Current portion of long-term debt +€31,214
up €31,214 (+531%), from €5,873 to €37,087
- Depreciation +€43,875
up €43,875 (+186%), from €23,564 to €67,439
- Financial income +€23,350
up €23,350 (+10,826%), from €216 to €23,566
- Staff costs +€19,429
up €19,429 (+15.1%), from €128,415 to €147,844
- Gross operating margin +€15,358
up €15,358 (+6.5%), from €236,798 to €252,156
- Financial charges +€13,546
up €13,546 (+196%), from €6,896 to €20,442
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,364,058 | €2,287,465 | -€76,592 | -3.2% |
| Fixed assets | 21/28 | €197,812 | €330,186 | +€132,374 | +66.9% |
| Tangible fixed assets | 22/27 | €190,512 | €322,636 | +€132,124 | +69.4% |
| Plant, machinery and equipment | 23 | €19,013 | €15,496 | -€3,517 | -18.5% |
| Furniture and vehicles | 24 | €54,803 | €166,443 | +€111,640 | +204% |
| Other tangible fixed assets | 26 | €116,697 | €140,697 | +€24,001 | +20.6% |
| Financial fixed assets | 28 | €7,300 | €7,550 | +€250 | +3.4% |
| Current assets | 29/58 | €2,166,245 | €1,957,279 | -€208,966 | -9.6% |
| Amounts receivable after more than one year | 29 | - | €52,250 | +€52,250 | |
| Other amounts receivable | 291 | - | €52,250 | +€52,250 | |
| Stocks and contracts in progress | 3 | €43,500 | - | -€43,500 | |
| Contracts in progress | 37 | €43,500 | - | -€43,500 | |
| Amounts receivable within one year | 40/41 | €1,130,914 | €1,305,282 | +€174,368 | +15.4% |
| Trade receivables | 40 | €1,127,914 | €1,154,252 | +€26,338 | +2.3% |
| Other amounts receivable | 41 | €3,000 | €151,030 | +€148,030 | +4,934% |
| Current investments | 50/53 | €62,610 | - | -€62,610 | |
| Cash at bank and in hand | 54/58 | €920,219 | €594,058 | -€326,161 | -35.4% |
| Deferred charges and accrued income | 490/1 | €9,002 | €5,689 | -€3,314 | -36.8% |
| Total equity and liabilities | 10/49 | €2,364,058 | €2,287,465 | -€76,592 | -3.2% |
| Equity | 10/15 | €1,095,767 | €1,078,888 | -€16,878 | -1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,077,167 | €1,060,288 | -€16,878 | -1.6% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €1,075,307 | €1,060,288 | -€15,018 | -1.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,268,291 | €1,208,577 | -€59,714 | -4.7% |
| Amounts payable after more than one year | 17 | €14,006 | €103,420 | +€89,414 | +638% |
| Financial debts | 170/4 | €14,006 | €103,420 | +€89,414 | +638% |
| Amounts payable within one year | 42/48 | €1,254,285 | €1,057,157 | -€197,128 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €5,873 | €37,087 | +€31,214 | +531% |
| Trade debts | 44 | €227,112 | €194,735 | -€32,377 | -14.3% |
| Suppliers | 440/4 | €227,112 | €194,735 | -€32,377 | -14.3% |
| Taxes, remuneration and social security | 45 | €78,821 | €65,467 | -€13,354 | -16.9% |
| Taxes | 450/3 | €64,965 | €65,467 | +€502 | +0.8% |
| Remuneration and social security | 454/9 | €13,856 | - | -€13,856 | |
| Other amounts payable | 47/48 | €942,478 | €759,868 | -€182,610 | -19.4% |
| Accrued charges and deferred income | 492/3 | - | €48,000 | +€48,000 | |
| Non-recurring operating income | 76A | €0 | €26,272 | +€26,272 | |
| Remuneration, social security and pensions | 62 | €128,415 | €147,844 | +€19,429 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,564 | €67,439 | +€43,875 | +186% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €5,891 | €15,122 | +€9,231 | +157% |
| Gross operating margin | 9900 | €236,798 | €252,156 | +€15,358 | +6.5% |
| Operating profit (loss) | 9901 | €78,928 | €21,752 | -€57,176 | -72.4% |
| Financial income | 75/76B | €216 | €23,566 | +€23,350 | +10,826% |
| Recurring financial income | 75 | €216 | €23,566 | +€23,350 | +10,826% |
| Financial charges | 65/66B | €6,896 | €20,442 | +€13,546 | +196% |
| Recurring financial charges | 65 | €6,896 | €20,442 | +€13,546 | +196% |
| Profit (loss) for the period before taxes | 9903 | €72,248 | €24,876 | -€47,372 | -65.6% |
| Income taxes | 67/77 | €33,876 | €41,754 | +€7,879 | +23.3% |
| Profit (loss) for the period | 9904 | €38,372 | -€16,878 | -€55,251 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,372 | -€16,878 | -€55,251 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.