RAINMAKER: what changed
Two fiscal 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.
RAINMAKER
Largest movements
- Tangible fixed assets -€2,062
down €2,062 (-20.3%), from €10,170 to €8,108
of which Land and buildings: -€1,394
- Profit (loss) carried forward -€2,276
down €2,276 (-77.9%), from €2,921 to €645
- Financial income -€1,722
no longer reported in 2025 (was €1,722)
- Taxes -€1,627
no longer reported in 2025 (was €1,627)
- Gross operating margin -€875
down €875, from €661 to -€214
- Other operating charges -€393
no longer reported in 2025 (was €393)
- Depreciation -€158
down €158 (-7.1%), from €2,220 to €2,062
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 | €111,186 | €109,124 | -€2,062 | -1.9% |
| Fixed assets | 21/28 | €24,170 | €22,108 | -€2,062 | -8.5% |
| Tangible fixed assets | 22/27 | €10,170 | €8,108 | -€2,062 | -20.3% |
| Land and buildings | 22 | €9,501 | €8,108 | -€1,394 | -14.7% |
| Furniture and vehicles | 24 | €668 | - | -€668 | |
| Financial fixed assets | 28 | €14,000 | €14,000 | = | 0.0% |
| Current assets | 29/58 | €87,016 | €87,016 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €47,564 | €47,564 | = | 0.0% |
| Trade receivables | 40 | €18,000 | €18,000 | = | 0.0% |
| Other amounts receivable | 41 | €29,564 | €29,564 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,452 | €39,452 | = | 0.0% |
| Total equity and liabilities | 10/49 | €111,186 | €109,124 | -€2,062 | -1.9% |
| Equity | 10/15 | €107,832 | €105,556 | -€2,276 | -2.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €79,911 | €79,911 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €71,411 | €71,411 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,921 | €645 | -€2,276 | -77.9% |
| Amounts payable | 17/49 | €3,354 | €3,568 | +€214 | +6.4% |
| Amounts payable within one year | 42/48 | €2,948 | €3,162 | +€214 | +7.3% |
| Trade debts | 44 | €1,084 | €1,298 | +€214 | +19.8% |
| Suppliers | 440/4 | €1,084 | €1,298 | +€214 | +19.8% |
| Taxes, remuneration and social security | 45 | €166 | €166 | = | 0.0% |
| Taxes | 450/3 | €166 | €166 | = | 0.0% |
| Other amounts payable | 47/48 | €1,698 | €1,698 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €406 | €406 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,220 | €2,062 | -€158 | -7.1% |
| Other operating charges | 640/8 | €393 | - | -€393 | |
| Gross operating margin | 9900 | €661 | -€214 | -€875 | |
| Operating profit (loss) | 9901 | -€1,952 | -€2,276 | -€324 | -16.6% |
| Financial income | 75/76B | €1,722 | - | -€1,722 | |
| Recurring financial income | 75 | €1,722 | - | -€1,722 | |
| Financial charges | 65/66B | €1 | - | -€1 | |
| Recurring financial charges | 65 | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | -€231 | -€2,276 | -€2,045 | -884.5% |
| Income taxes | 67/77 | €1,627 | - | -€1,627 | |
| Profit (loss) for the period | 9904 | -€1,859 | -€2,276 | -€418 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,859 | -€2,276 | -€418 | -22.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.