RANA: 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.
RANA
Largest movements
- Stocks and contracts -€3,907
down €3,907 (-28.1%), from €13,917 to €10,010
- Deferred charges and accrued income -€2,300
no longer reported in 2025 (was €2,300)
- Profit (loss) carried forward -€58,920
down €58,920 (-22.9%), from -€257,168 to -€316,088
- Other debts +€52,841
up €52,841 (+21.9%), from €241,352 to €294,193
- Gross operating margin -€70,615
down €70,615, from €14,991 to -€55,624
- Financial charges +€1,818
up €1,818 (+136%), from €1,332 to €3,150
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 | €24,893 | €18,725 | -€6,168 | -24.8% |
| Fixed assets | 21/28 | €5,248 | €5,248 | = | 0.0% |
| Financial fixed assets | 28 | €5,248 | €5,248 | = | 0.0% |
| Current assets | 29/58 | €19,645 | €13,477 | -€6,168 | -31.4% |
| Stocks and contracts in progress | 3 | €13,917 | €10,010 | -€3,907 | -28.1% |
| Stocks | 30/36 | €13,917 | €10,010 | -€3,907 | -28.1% |
| Cash at bank and in hand | 54/58 | €3,428 | €3,467 | +€39 | +1.1% |
| Deferred charges and accrued income | 490/1 | €2,300 | - | -€2,300 | |
| Total equity and liabilities | 10/49 | €24,893 | €18,725 | -€6,168 | -24.8% |
| Equity | 10/15 | -€216,844 | -€275,764 | -€58,920 | -27.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €21,732 | €21,732 | = | 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% |
| Distributable reserves | 133 | €19,873 | €19,873 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€257,168 | -€316,088 | -€58,920 | -22.9% |
| Amounts payable | 17/49 | €241,737 | €294,489 | +€52,752 | +21.8% |
| Amounts payable within one year | 42/48 | €241,737 | €294,489 | +€52,752 | +21.8% |
| Taxes, remuneration and social security | 45 | €385 | €296 | -€89 | -23.1% |
| Taxes | 450/3 | €385 | €296 | -€89 | -23.1% |
| Other amounts payable | 47/48 | €241,352 | €294,193 | +€52,841 | +21.9% |
| Other operating charges | 640/8 | €30 | €146 | +€116 | +387% |
| Gross operating margin | 9900 | €14,991 | -€55,624 | -€70,615 | |
| Operating profit (loss) | 9901 | €14,961 | -€55,770 | -€70,731 | |
| Financial charges | 65/66B | €1,332 | €3,150 | +€1,818 | +136% |
| Recurring financial charges | 65 | €1,332 | €3,150 | +€1,818 | +136% |
| Profit (loss) for the period before taxes | 9903 | €13,629 | -€58,920 | -€72,549 | |
| Profit (loss) for the period | 9904 | €13,629 | -€58,920 | -€72,549 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,629 | -€58,920 | -€72,549 |
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 26 October 2026 via checked.be.