RAJATAX: 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.
RAJATAX
Largest movements
- Tangible fixed assets +€28,567
new in 2024: €28,567
- Cash -€5,787
down €5,787 (-64.0%), from €9,038 to €3,251
mainly Investment in fixed assets (net) (-€35,709) and Other debts (-€4,546)
- Receivables within one year +€4,138
new in 2024: €4,138
- Debts after one year +€33,069
new in 2024: €33,069
- Other debts -€4,546
no longer reported in 2024 (was €4,546)
- Profit (loss) carried forward -€845
down €845 (-4.1%), from €20,607 to €19,763
- Trade debts -€654
no longer reported in 2024 (was €654)
- Gross operating margin -€38,985
down €38,985 (-85.4%), from €45,670 to €6,684
- Staff costs -€38,395
no longer reported in 2024 (was €38,395)
- Depreciation +€7,142
new in 2024: €7,142
- Taxes -€3,693
no longer reported in 2024 (was €3,693)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,038 | €60,955 | +€26,917 | +79.1% |
| Fixed assets | 21/28 | €25,000 | €53,567 | +€28,567 | +114% |
| Intangible fixed assets | 21 | €25,000 | €25,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | - | €28,567 | +€28,567 | |
| Furniture and vehicles | 24 | - | €28,567 | +€28,567 | |
| Current assets | 29/58 | €9,038 | €7,388 | -€1,650 | -18.3% |
| Amounts receivable within one year | 40/41 | - | €4,138 | +€4,138 | |
| Other amounts receivable | 41 | - | €4,138 | +€4,138 | |
| Cash at bank and in hand | 54/58 | €9,038 | €3,251 | -€5,787 | -64.0% |
| Total equity and liabilities | 10/49 | €34,038 | €60,955 | +€26,917 | +79.1% |
| Equity | 10/15 | €27,058 | €26,214 | -€845 | -3.1% |
| Contributions | 10/11 | €4,592 | €4,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | €20,607 | €19,763 | -€845 | -4.1% |
| Amounts payable | 17/49 | €6,979 | €34,741 | +€27,762 | +398% |
| Amounts payable after more than one year | 17 | - | €33,069 | +€33,069 | |
| Financial debts | 170/4 | - | €33,069 | +€33,069 | |
| Amounts payable within one year | 42/48 | €6,979 | €1,672 | -€5,307 | -76.0% |
| Trade debts | 44 | €654 | - | -€654 | |
| Suppliers | 440/4 | €654 | - | -€654 | |
| Taxes, remuneration and social security | 45 | €1,780 | €1,672 | -€108 | -6.0% |
| Taxes | 450/3 | €1,780 | €1,672 | -€108 | -6.0% |
| Other amounts payable | 47/48 | €4,546 | - | -€4,546 | |
| Remuneration, social security and pensions | 62 | €38,395 | - | -€38,395 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,142 | +€7,142 | |
| Other operating charges | 640/8 | €735 | €387 | -€348 | -47.3% |
| Gross operating margin | 9900 | €45,670 | €6,684 | -€38,985 | -85.4% |
| Operating profit (loss) | 9901 | €6,540 | -€845 | -€7,384 | |
| Financial charges | 65/66B | €78 | - | -€78 | |
| Recurring financial charges | 65 | €78 | - | -€78 | |
| Profit (loss) for the period before taxes | 9903 | €6,462 | -€845 | -€7,306 | |
| Income taxes | 67/77 | €3,693 | - | -€3,693 | |
| Profit (loss) for the period | 9904 | €2,769 | -€845 | -€3,613 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,769 | -€845 | -€3,613 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.