RANAPA: what changed
Two fiscal 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.
RANAPA
Largest movements
- Tangible fixed assets -€3,819
no longer reported in 2025 (was €3,819)
- Intangible fixed assets +€2,546
new in 2025: €2,546
- Cash +€669
up €669 (+212.6%), from €315 to €984
mainly Depreciation (+€1,273) and Tax, wage and social debts (+€475)
- Trade debts -€819
down €819 (-9.7%), from €8,477 to €7,657
- Tax, wage and social debts +€475
up €475 (+57.1%), from €831 to €1,306
- Profit (loss) carried forward -€229
down €229 (-9.1%), from -€2,501 to -€2,730
- Turnover +€393,395
new in 2025: €393,395
- Purchases and services +€391,002
new in 2025: €391,002
- Gross operating margin +€8,656
up €8,656, from -€6,264 to €2,393
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.
Cash bridge derived
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 | €12,806 | €12,233 | -€573 | -4.5% |
| Fixed assets | 21/28 | €3,819 | €2,546 | -€1,273 | -33.3% |
| Intangible fixed assets | 21 | - | €2,546 | +€2,546 | |
| Tangible fixed assets | 22/27 | €3,819 | - | -€3,819 | |
| Plant, machinery and equipment | 23 | €3,819 | - | -€3,819 | |
| Current assets | 29/58 | €8,987 | €9,687 | +€700 | +7.8% |
| Stocks and contracts in progress | 3 | €5,547 | €5,547 | = | 0.0% |
| Stocks | 30/36 | €5,547 | €5,547 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,126 | €3,156 | +€30 | +1.0% |
| Other amounts receivable | 41 | €3,126 | €3,156 | +€30 | +1.0% |
| Cash at bank and in hand | 54/58 | €315 | €984 | +€669 | +212.6% |
| Total equity and liabilities | 10/49 | €12,806 | €12,233 | -€573 | -4.5% |
| Equity | 10/15 | €3,499 | €3,270 | -€229 | -6.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,501 | -€2,730 | -€229 | -9.1% |
| Amounts payable | 17/49 | €9,308 | €8,963 | -€345 | -3.7% |
| Amounts payable within one year | 42/48 | €9,308 | €8,963 | -€345 | -3.7% |
| Trade debts | 44 | €8,477 | €7,657 | -€819 | -9.7% |
| Suppliers | 440/4 | €8,477 | €7,657 | -€819 | -9.7% |
| Taxes, remuneration and social security | 45 | €831 | €1,306 | +€475 | +57.1% |
| Taxes | 450/3 | €831 | €1,306 | +€475 | +57.1% |
| Turnover | 70 | - | €393,395 | +€393,395 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €391,002 | +€391,002 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,273 | €1,273 | = | 0.0% |
| Other operating charges | 640/8 | €380 | €868 | +€488 | +128.3% |
| Gross operating margin | 9900 | -€6,264 | €2,393 | +€8,656 | |
| Operating profit (loss) | 9901 | -€7,917 | €252 | +€8,169 | |
| Financial charges | 65/66B | €95 | €259 | +€164 | +173.7% |
| Recurring financial charges | 65 | €95 | €259 | +€164 | +173.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,012 | -€7 | +€8,005 | +99.9% |
| Income taxes | 67/77 | €1,797 | €222 | -€1,576 | -87.7% |
| Profit (loss) for the period | 9904 | -€9,809 | -€229 | +€9,580 | +97.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,809 | -€229 | +€9,580 | +97.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.