Rakkoon Consult: 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.
Rakkoon Consult
Largest movements
- Receivables within one year +€14,502
up €14,502 (+70.3%), from €20,630 to €35,132
of which Other amounts receivable: +€16,679
- Cash +€9,908
up €9,908 (+54.4%), from €18,203 to €28,111
mainly Net result for the year (+€30,050) and Tax, wage and social debts (+€9,032)
- Tangible fixed assets +€956
up €956 (+21.3%), from €4,490 to €5,446
of which Furniture and vehicles: +€1,391
- Profit (loss) carried forward +€9,867
up €9,867 (+86.3%), from €11,428 to €21,295
- Tax, wage and social debts +€9,032
up €9,032 (+63.9%), from €14,130 to €23,161
of which Remuneration and social security: +€6,194
- Other debts +€3,028
new in 2024: €3,028
- Trade debts +€2,393
up €2,393 (+21.0%), from €11,407 to €13,801
- Accrued charges and deferred income +€1,023
up €1,023 (+74.0%), from €1,382 to €2,405
- Gross operating margin +€82,140
up €82,140, from -€31,365 to €50,775
- Staff costs +€10,888
new in 2024: €10,888
- Taxes +€6,881
up €6,881, from €0 to €6,881
- Other operating charges -€829
down €829 (-87.5%), from €947 to €118
- Depreciation +€663
up €663 (+34.9%), from €1,899 to €2,563
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 | €43,347 | €68,690 | +€25,342 | +58.5% |
| Fixed assets | 21/28 | €4,490 | €5,446 | +€956 | +21.3% |
| Tangible fixed assets | 22/27 | €4,490 | €5,446 | +€956 | +21.3% |
| Plant, machinery and equipment | 23 | €435 | €0 | -€435 | -100% |
| Furniture and vehicles | 24 | €4,055 | €5,446 | +€1,391 | +34.3% |
| Current assets | 29/58 | €38,857 | €63,243 | +€24,386 | +62.8% |
| Amounts receivable within one year | 40/41 | €20,630 | €35,132 | +€14,502 | +70.3% |
| Trade receivables | 40 | €2,853 | €676 | -€2,178 | -76.3% |
| Other amounts receivable | 41 | €17,777 | €34,456 | +€16,679 | +93.8% |
| Cash at bank and in hand | 54/58 | €18,203 | €28,111 | +€9,908 | +54.4% |
| Deferred charges and accrued income | 490/1 | €24 | €0 | -€24 | -100% |
| Total equity and liabilities | 10/49 | €43,347 | €68,690 | +€25,342 | +58.5% |
| Equity | 10/15 | €16,428 | €26,295 | +€9,867 | +60.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,428 | €21,295 | +€9,867 | +86.3% |
| Amounts payable | 17/49 | €26,919 | €42,395 | +€15,475 | +57.5% |
| Amounts payable within one year | 42/48 | €25,537 | €39,990 | +€14,452 | +56.6% |
| Trade debts | 44 | €11,407 | €13,801 | +€2,393 | +21.0% |
| Suppliers | 440/4 | €11,407 | €13,801 | +€2,393 | +21.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €14,130 | €23,161 | +€9,032 | +63.9% |
| Taxes | 450/3 | €14,130 | €16,968 | +€2,838 | +20.1% |
| Remuneration and social security | 454/9 | - | €6,194 | +€6,194 | |
| Other amounts payable | 47/48 | - | €3,028 | +€3,028 | |
| Accrued charges and deferred income | 492/3 | €1,382 | €2,405 | +€1,023 | +74.0% |
| Remuneration, social security and pensions | 62 | - | €10,888 | +€10,888 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,899 | €2,563 | +€663 | +34.9% |
| Other operating charges | 640/8 | €947 | €118 | -€829 | -87.5% |
| Gross operating margin | 9900 | -€31,365 | €50,775 | +€82,140 | |
| Operating profit (loss) | 9901 | -€34,211 | €37,206 | +€71,417 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €128 | €275 | +€147 | +115% |
| Recurring financial charges | 65 | €128 | €275 | +€147 | +115% |
| Profit (loss) for the period before taxes | 9903 | -€34,339 | €36,931 | +€71,271 | |
| Income taxes | 67/77 | €0 | €6,881 | +€6,881 | |
| Profit (loss) for the period | 9904 | -€34,339 | €30,050 | +€64,390 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,339 | €30,050 | +€64,390 |
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 31 October 2026 via checked.be.