Rainmakers: 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.
Rainmakers
Largest movements
- Cash +€53,000
up €53,000 (+116.7%), from €45,430 to €98,430
mainly Net result for the year (+€39,168) and Depreciation (+€9,606)
- Tangible fixed assets -€17,661
down €17,661 (-16.2%), from €109,237 to €91,577
of which Land and buildings: -€20,316
- Receivables within one year -€9,125
down €9,125 (-30.8%), from €29,649 to €20,524
of which Other amounts receivable: -€8,360
- Reserves +€23,161
up €23,161 (+34.8%), from €66,559 to €89,720
- Debts after one year -€7,292
down €7,292 (-7.8%), from €93,797 to €86,505
- Tax, wage and social debts +€5,034
up €5,034 (+152.5%), from €3,300 to €8,334
of which Taxes: +€5,034
- Trade debts +€4,271
up €4,271 (+54.2%), from €7,876 to €12,147
- Other debts -€2,797
down €2,797 (-56.7%), from €4,937 to €2,140
- Gross operating margin +€21,467
up €21,467 (+34.0%), from €63,092 to €84,559
- Taxes +€4,835
up €4,835 (+43.7%), from €11,065 to €15,900
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 | €186,656 | €210,947 | +€24,291 | +13.0% |
| Fixed assets | 21/28 | €109,567 | €91,907 | -€17,661 | -16.1% |
| Tangible fixed assets | 22/27 | €109,237 | €91,577 | -€17,661 | -16.2% |
| Land and buildings | 22 | €103,279 | €82,962 | -€20,316 | -19.7% |
| Plant, machinery and equipment | 23 | €4,935 | €6,051 | +€1,116 | +22.6% |
| Furniture and vehicles | 24 | €1,024 | €2,563 | +€1,540 | +150.4% |
| Financial fixed assets | 28 | €330 | €330 | = | 0.0% |
| Current assets | 29/58 | €77,089 | €119,041 | +€41,952 | +54.4% |
| Amounts receivable within one year | 40/41 | €29,649 | €20,524 | -€9,125 | -30.8% |
| Trade receivables | 40 | €21,289 | €20,524 | -€765 | -3.6% |
| Other amounts receivable | 41 | €8,360 | - | -€8,360 | |
| Cash at bank and in hand | 54/58 | €45,430 | €98,430 | +€53,000 | +116.7% |
| Deferred charges and accrued income | 490/1 | €2,011 | €87 | -€1,923 | -95.7% |
| Total equity and liabilities | 10/49 | €186,656 | €210,947 | +€24,291 | +13.0% |
| Equity | 10/15 | €66,215 | €91,270 | +€25,055 | +37.8% |
| Contributions | 10/11 | €1,550 | €1,550 | = | 0.0% |
| Reserves | 13 | €66,559 | €89,720 | +€23,161 | +34.8% |
| Distributable reserves | 133 | €66,559 | €89,720 | +€23,161 | +34.8% |
| Profit (loss) carried forward | 14 | -€1,894 | - | +€1,894 | |
| Amounts payable | 17/49 | €120,441 | €119,677 | -€764 | -0.6% |
| Amounts payable after more than one year | 17 | €93,797 | €86,505 | -€7,292 | -7.8% |
| Financial debts | 170/4 | €93,797 | €86,505 | -€7,292 | -7.8% |
| Amounts payable within one year | 42/48 | €26,644 | €33,172 | +€6,529 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €10,530 | €10,551 | +€21 | +0.2% |
| Trade debts | 44 | €7,876 | €12,147 | +€4,271 | +54.2% |
| Suppliers | 440/4 | €7,876 | €12,147 | +€4,271 | +54.2% |
| Taxes, remuneration and social security | 45 | €3,300 | €8,334 | +€5,034 | +152.5% |
| Taxes | 450/3 | - | €5,034 | +€5,034 | |
| Remuneration and social security | 454/9 | €3,300 | €3,300 | = | 0.0% |
| Other amounts payable | 47/48 | €4,937 | €2,140 | -€2,797 | -56.7% |
| Non-recurring operating income | 76A | - | €30,990 | +€30,990 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,098 | €9,606 | +€508 | +5.6% |
| Other operating charges | 640/8 | €17,032 | €16,597 | -€435 | -2.6% |
| Gross operating margin | 9900 | €63,092 | €84,559 | +€21,467 | +34.0% |
| Operating profit (loss) | 9901 | €36,963 | €58,356 | +€21,394 | +57.9% |
| Financial income | 75/76B | €530 | €541 | +€11 | +2.1% |
| Recurring financial income | 75 | €530 | €541 | +€11 | +2.1% |
| Financial charges | 65/66B | €4,062 | €3,830 | -€232 | -5.7% |
| Recurring financial charges | 65 | €4,062 | €3,830 | -€232 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €33,431 | €55,068 | +€21,637 | +64.7% |
| Income taxes | 67/77 | €11,065 | €15,900 | +€4,835 | +43.7% |
| Profit (loss) for the period | 9904 | €22,366 | €39,168 | +€16,802 | +75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,366 | €39,168 | +€16,802 | +75.1% |
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 29 September 2026 via checked.be.