RAKESHDIAM: 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.
RAKESHDIAM
Largest movements
- Receivables within one year -€113,681
down €113,681 (-98.8%), from €115,099 to €1,418
of which Trade receivables: -€112,900
- Stocks and contracts -€83,847
down €83,847 (-20.2%), from €414,213 to €330,366
- Profit (loss) carried forward -€98,660
new in 2025: -€98,660
- Other debts -€78,734
down €78,734 (-13.3%), from €592,928 to €514,193
- Trade debts -€19,572
no longer reported in 2025 (was €19,572)
- Financial income +€62,373
up €62,373 (+425%), from €14,666 to €77,039
- Gross operating margin -€43,757
down €43,757 (-78.1%), from -€56,021 to -€99,778
- Other operating charges +€35,249
up €35,249 (+4,584%), from €769 to €36,018
- Financial charges -€8,652
down €8,652 (-21.1%), from €40,961 to €32,310
- Staff costs +€4,980
new in 2025: €4,980
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 | €703,770 | €505,851 | -€197,919 | -28.1% |
| Fixed assets | 21/28 | €2,524 | €2,249 | -€275 | -10.9% |
| Tangible fixed assets | 22/27 | €524 | €249 | -€275 | -52.5% |
| Furniture and vehicles | 24 | €524 | €249 | -€275 | -52.5% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €701,246 | €503,602 | -€197,644 | -28.2% |
| Stocks and contracts in progress | 3 | €414,213 | €330,366 | -€83,847 | -20.2% |
| Stocks | 30/36 | €414,213 | €330,366 | -€83,847 | -20.2% |
| Amounts receivable within one year | 40/41 | €115,099 | €1,418 | -€113,681 | -98.8% |
| Trade receivables | 40 | €113,982 | €1,082 | -€112,900 | -99.1% |
| Other amounts receivable | 41 | €1,118 | €337 | -€781 | -69.9% |
| Cash at bank and in hand | 54/58 | €171,934 | €171,817 | -€117 | -0.1% |
| Total equity and liabilities | 10/49 | €703,770 | €505,851 | -€197,919 | -28.1% |
| Equity | 10/15 | €86,827 | -€11,833 | -€98,660 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €68,227 | €68,227 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €66,367 | €66,367 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€98,660 | -€98,660 | |
| Amounts payable | 17/49 | €616,943 | €517,684 | -€99,259 | -16.1% |
| Amounts payable within one year | 42/48 | €614,174 | €517,684 | -€96,490 | -15.7% |
| Trade debts | 44 | €19,572 | - | -€19,572 | |
| Suppliers | 440/4 | €19,572 | - | -€19,572 | |
| Taxes, remuneration and social security | 45 | €1,674 | €3,490 | +€1,816 | +108% |
| Taxes | 450/3 | €1,674 | €2,339 | +€664 | +39.7% |
| Remuneration and social security | 454/9 | - | €1,152 | +€1,152 | |
| Other amounts payable | 47/48 | €592,928 | €514,193 | -€78,734 | -13.3% |
| Accrued charges and deferred income | 492/3 | €2,769 | - | -€2,769 | |
| Remuneration, social security and pensions | 62 | - | €4,980 | +€4,980 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275 | €275 | = | 0.0% |
| Other operating charges | 640/8 | €769 | €36,018 | +€35,249 | +4,584% |
| Gross operating margin | 9900 | -€56,021 | -€99,778 | -€43,757 | -78.1% |
| Operating profit (loss) | 9901 | -€57,065 | -€141,052 | -€83,986 | -147% |
| Financial income | 75/76B | €14,666 | €77,039 | +€62,373 | +425% |
| Recurring financial income | 75 | €14,666 | €77,039 | +€62,373 | +425% |
| Financial charges | 65/66B | €40,961 | €32,310 | -€8,652 | -21.1% |
| Recurring financial charges | 65 | €40,961 | €32,310 | -€8,652 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | -€83,360 | -€96,322 | -€12,961 | -15.5% |
| Income taxes | 67/77 | €1,674 | €2,339 | +€664 | +39.7% |
| Profit (loss) for the period | 9904 | -€85,035 | -€98,660 | -€13,626 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€85,035 | -€98,660 | -€13,626 | -16.0% |
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 29 October 2026 via checked.be.