Rainy Days: 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.
Rainy Days
Largest movements
- Tangible fixed assets -€16,000
down €16,000 (-8.2%), from €195,938 to €179,938
- Cash -€6,740
down €6,740 (-61.7%), from €10,931 to €4,190
mainly Debts after one year (-€19,721) and Trade debts (-€3,989)
- Debts after one year -€19,721
down €19,721 (-14.0%), from €140,865 to €121,144
- Trade debts -€3,989
down €3,989 (-90.9%), from €4,389 to €400
- Current portion of long-term debt +€2,313
up €2,313 (+13.3%), from €17,408 to €19,721
- Turnover -€30,000
no longer reported in 2025 (was €30,000)
- Other operating charges +€17,285
up €17,285 (+3627.2%), from €477 to €17,761
- Gross operating margin +€12,470
up €12,470 (+46.3%), from €26,912 to €39,382
- Purchases and services -€2,895
no longer reported in 2025 (was €2,895)
- Taxes -€1,400
down €1,400, from €1,381 to -€20
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 | €206,869 | €184,128 | -€22,740 | -11.0% |
| Fixed assets | 21/28 | €195,938 | €179,938 | -€16,000 | -8.2% |
| Tangible fixed assets | 22/27 | €195,938 | €179,938 | -€16,000 | -8.2% |
| Land and buildings | 22 | €195,938 | €179,938 | -€16,000 | -8.2% |
| Current assets | 29/58 | €10,931 | €4,190 | -€6,740 | -61.7% |
| Cash at bank and in hand | 54/58 | €10,931 | €4,190 | -€6,740 | -61.7% |
| Total equity and liabilities | 10/49 | €206,869 | €184,128 | -€22,740 | -11.0% |
| Equity | 10/15 | €42,826 | €42,859 | +€34 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,226 | €24,259 | +€34 | +0.1% |
| Amounts payable | 17/49 | €164,043 | €141,269 | -€22,774 | -13.9% |
| Amounts payable after more than one year | 17 | €140,865 | €121,144 | -€19,721 | -14.0% |
| Financial debts | 170/4 | €140,865 | €121,144 | -€19,721 | -14.0% |
| Amounts payable within one year | 42/48 | €23,178 | €20,124 | -€3,053 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €17,408 | €19,721 | +€2,313 | +13.3% |
| Trade debts | 44 | €4,389 | €400 | -€3,989 | -90.9% |
| Suppliers | 440/4 | €4,389 | €400 | -€3,989 | -90.9% |
| Taxes, remuneration and social security | 45 | €1,381 | €4 | -€1,377 | -99.7% |
| Taxes | 450/3 | €1,381 | €4 | -€1,377 | -99.7% |
| Turnover | 70 | €30,000 | - | -€30,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,895 | - | -€2,895 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,008 | €16,000 | -€8 | 0.0% |
| Other operating charges | 640/8 | €477 | €17,761 | +€17,285 | +3627.2% |
| Gross operating margin | 9900 | €26,912 | €39,382 | +€12,470 | +46.3% |
| Operating profit (loss) | 9901 | €10,427 | €5,620 | -€4,807 | -46.1% |
| Financial charges | 65/66B | €4,225 | €5,606 | +€1,381 | +32.7% |
| Recurring financial charges | 65 | €4,225 | €5,606 | +€1,381 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | €6,202 | €14 | -€6,188 | -99.8% |
| Income taxes | 67/77 | €1,381 | -€20 | -€1,400 | |
| Profit (loss) for the period | 9904 | €4,821 | €34 | -€4,788 | -99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,821 | €34 | -€4,788 | -99.3% |
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 10 October 2026 via checked.be.