RainyDays IP: 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.
RainyDays IP
Largest movements
- Tangible fixed assets +€274,344
new in 2025: €274,344
of which Land and buildings: +€263,480
- Cash -€54,560
down €54,560 (-46.4%), from €117,571 to €63,011
mainly Investment in fixed assets (net) (-€284,686) and Current investments (-€11,679)
- Current investments +€11,679
up €11,679 (+200%), from €5,841 to €17,520
- Debts after one year +€177,874
new in 2025: €177,874
- Profit (loss) carried forward +€38,372
up €38,372 (+39.3%), from €97,580 to €135,952
- Current portion of long-term debt +€18,279
new in 2025: €18,279
- Tax, wage and social debts -€5,096
down €5,096 (-23.9%), from €21,367 to €16,270
- Depreciation +€10,342
new in 2025: €10,342
- Financial charges +€4,995
up €4,995 (+190%), from €2,625 to €7,620
- Taxes -€4,593
down €4,593 (-30.9%), from €14,875 to €10,281
- Gross operating margin -€4,549
down €4,549 (-6.2%), from €72,805 to €68,256
- Other operating charges +€2,414
new in 2025: €2,414
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.
Derived cash bridge
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 | €124,582 | €356,383 | +€231,802 | +186% |
| Fixed assets | 21/28 | - | €274,344 | +€274,344 | |
| Tangible fixed assets | 22/27 | - | €274,344 | +€274,344 | |
| Land and buildings | 22 | - | €263,480 | +€263,480 | |
| Furniture and vehicles | 24 | - | €3,164 | +€3,164 | |
| Other tangible fixed assets | 26 | - | €7,700 | +€7,700 | |
| Current assets | 29/58 | €124,582 | €82,039 | -€42,543 | -34.1% |
| Amounts receivable within one year | 40/41 | €289 | €581 | +€292 | +101% |
| Other amounts receivable | 41 | €289 | €581 | +€292 | +101% |
| Current investments | 50/53 | €5,841 | €17,520 | +€11,679 | +200% |
| Cash at bank and in hand | 54/58 | €117,571 | €63,011 | -€54,560 | -46.4% |
| Deferred charges and accrued income | 490/1 | €881 | €927 | +€45 | +5.1% |
| Total equity and liabilities | 10/49 | €124,582 | €356,383 | +€231,802 | +186% |
| Equity | 10/15 | €100,580 | €138,952 | +€38,372 | +38.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,580 | €135,952 | +€38,372 | +39.3% |
| Amounts payable | 17/49 | €24,002 | €217,431 | +€193,430 | +806% |
| Amounts payable after more than one year | 17 | - | €177,874 | +€177,874 | |
| Financial debts | 170/4 | - | €177,874 | +€177,874 | |
| Amounts payable within one year | 42/48 | €23,376 | €39,558 | +€16,182 | +69.2% |
| Current portion of amounts payable after more than one year | 42 | - | €18,279 | +€18,279 | |
| Trade debts | 44 | €2,009 | €5,008 | +€2,999 | +149% |
| Suppliers | 440/4 | €2,009 | €5,008 | +€2,999 | +149% |
| Taxes, remuneration and social security | 45 | €21,367 | €16,270 | -€5,096 | -23.9% |
| Taxes | 450/3 | €21,367 | €16,270 | -€5,096 | -23.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €626 | €0 | -€626 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,342 | +€10,342 | |
| Other operating charges | 640/8 | - | €2,414 | +€2,414 | |
| Gross operating margin | 9900 | €72,805 | €68,256 | -€4,549 | -6.2% |
| Operating profit (loss) | 9901 | €72,805 | €55,501 | -€17,304 | -23.8% |
| Financial income | 75/76B | €458 | €772 | +€314 | +68.5% |
| Recurring financial income | 75 | €458 | €772 | +€314 | +68.5% |
| Financial charges | 65/66B | €2,625 | €7,620 | +€4,995 | +190% |
| Recurring financial charges | 65 | €2,625 | €7,620 | +€4,995 | +190% |
| Profit (loss) for the period before taxes | 9903 | €70,638 | €48,653 | -€21,985 | -31.1% |
| Income taxes | 67/77 | €14,875 | €10,281 | -€4,593 | -30.9% |
| Profit (loss) for the period | 9904 | €55,763 | €38,372 | -€17,391 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,763 | €38,372 | -€17,391 | -31.2% |
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 31 October 2026 via checked.be.