RALIER: 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.
RALIER
Largest movements
- Cash -€7,859
down €7,859 (-58.6%), from €13,405 to €5,546
mainly Debts after one year (-€12,321) and Net result for the year (-€8,522)
- Tangible fixed assets -€4,768
down €4,768 (-31.6%), from €15,109 to €10,340
- Receivables within one year -€2,078
down €2,078 (-10.5%), from €19,740 to €17,662
of which Trade receivables: -€2,041
- Stocks and contracts -€1,657
down €1,657 (-32.2%), from €5,140 to €3,483
- Deferred charges and accrued income +€691
up €691 (+1,083%), from €64 to €754
- Debts after one year -€12,321
down €12,321 (-94.6%), from €13,023 to €701
of which Other amounts payable: -€7,638
- Profit (loss) carried forward -€8,522
down €8,522, from €6,818 to -€1,704
- Trade debts +€5,204
up €5,204 (+68.6%), from €7,583 to €12,786
- Gross operating margin -€4,997
down €4,997, from €4,335 to -€662
- Depreciation -€4,043
down €4,043 (-43.2%), from €9,356 to €5,313
- Other operating charges +€924
up €924 (+75.9%), from €1,216 to €2,140
- Financial charges -€893
down €893 (-70.7%), from €1,262 to €370
- Taxes +€557
up €557, from -€420 to €138
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 | €53,513 | €37,840 | -€15,672 | -29.3% |
| Fixed assets | 21/28 | €15,163 | €10,395 | -€4,768 | -31.4% |
| Tangible fixed assets | 22/27 | €15,109 | €10,340 | -€4,768 | -31.6% |
| Furniture and vehicles | 24 | €15,109 | €10,340 | -€4,768 | -31.6% |
| Financial fixed assets | 28 | €54 | €54 | = | 0.0% |
| Current assets | 29/58 | €38,350 | €27,446 | -€10,904 | -28.4% |
| Stocks and contracts in progress | 3 | €5,140 | €3,483 | -€1,657 | -32.2% |
| Stocks | 30/36 | €5,140 | €3,483 | -€1,657 | -32.2% |
| Amounts receivable within one year | 40/41 | €19,740 | €17,662 | -€2,078 | -10.5% |
| Trade receivables | 40 | €17,703 | €15,662 | -€2,041 | -11.5% |
| Other amounts receivable | 41 | €2,038 | €2,000 | -€38 | -1.8% |
| Cash at bank and in hand | 54/58 | €13,405 | €5,546 | -€7,859 | -58.6% |
| Deferred charges and accrued income | 490/1 | €64 | €754 | +€691 | +1,083% |
| Total equity and liabilities | 10/49 | €53,513 | €37,840 | -€15,672 | -29.3% |
| Equity | 10/15 | €27,884 | €19,362 | -€8,522 | -30.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,474 | €2,474 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €614 | €614 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,818 | -€1,704 | -€8,522 | |
| Amounts payable | 17/49 | €25,629 | €18,478 | -€7,150 | -27.9% |
| Amounts payable after more than one year | 17 | €13,023 | €701 | -€12,321 | -94.6% |
| Financial debts | 170/4 | €4,683 | - | -€4,683 | |
| Other amounts payable | 178/9 | €8,339 | €701 | -€7,638 | -91.6% |
| Amounts payable within one year | 42/48 | €12,606 | €17,777 | +€5,171 | +41.0% |
| Current portion of amounts payable after more than one year | 42 | €5,023 | €4,683 | -€340 | -6.8% |
| Trade debts | 44 | €7,583 | €12,786 | +€5,204 | +68.6% |
| Suppliers | 440/4 | €7,583 | €12,786 | +€5,204 | +68.6% |
| Taxes, remuneration and social security | 45 | - | €307 | +€307 | |
| Taxes | 450/3 | - | €307 | +€307 | |
| Non-recurring operating income | 76A | - | €1,283 | +€1,283 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,356 | €5,313 | -€4,043 | -43.2% |
| Other operating charges | 640/8 | €1,216 | €2,140 | +€924 | +75.9% |
| Gross operating margin | 9900 | €4,335 | -€662 | -€4,997 | |
| Operating profit (loss) | 9901 | -€6,237 | -€8,115 | -€1,878 | -30.1% |
| Financial income | 75/76B | €172 | €100 | -€71 | -41.6% |
| Recurring financial income | 75 | €172 | €100 | -€71 | -41.6% |
| Financial charges | 65/66B | €1,262 | €370 | -€893 | -70.7% |
| Recurring financial charges | 65 | €1,262 | €370 | -€893 | -70.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,327 | -€8,384 | -€1,057 | -14.4% |
| Income taxes | 67/77 | -€420 | €138 | +€557 | |
| Profit (loss) for the period | 9904 | -€6,908 | -€8,522 | -€1,614 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,908 | -€8,522 | -€1,614 | -23.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.