RANDO: 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.
RANDO
Largest movements
- Receivables within one year +€7,008
up €7,008 (+12.9%), from €54,413 to €61,421
of which Other amounts receivable: +€15,381
- Cash +€4,484
up €4,484 (+9964.4%), from €45 to €4,529
mainly Other debts (+€15,000) and Depreciation (+€3,397)
- Tangible fixed assets -€2,902
down €2,902 (-49.9%), from €5,811 to €2,909
- Other debts +€15,000
new in 2025: €15,000
- Trade debts -€6,128
down €6,128 (-42.1%), from €14,573 to €8,445
- Tax, wage and social debts -€1,940
down €1,940 (-21.6%), from €8,964 to €7,024
- Profit (loss) carried forward +€1,396
up €1,396 (+4.4%), from €31,595 to €32,991
- Other operating charges -€47,506
down €47,506 (-97.4%), from €48,791 to €1,285
- Write-downs +€47,350
no longer reported in 2025 (was -€47,350)
- Gross operating margin -€5,371
down €5,371 (-40.3%), from €13,324 to €7,953
- Depreciation +€787
up €787 (+30.2%), from €2,610 to €3,397
- Taxes -€649
down €649 (-16.7%), from €3,887 to €3,238
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 | €60,632 | €68,960 | +€8,328 | +13.7% |
| Fixed assets | 21/28 | €5,811 | €2,909 | -€2,902 | -49.9% |
| Tangible fixed assets | 22/27 | €5,811 | €2,909 | -€2,902 | -49.9% |
| Furniture and vehicles | 24 | €5,811 | €2,909 | -€2,902 | -49.9% |
| Current assets | 29/58 | €54,821 | €66,051 | +€11,230 | +20.5% |
| Amounts receivable within one year | 40/41 | €54,413 | €61,421 | +€7,008 | +12.9% |
| Trade receivables | 40 | €34,441 | €26,068 | -€8,373 | -24.3% |
| Other amounts receivable | 41 | €19,972 | €35,353 | +€15,381 | +77.0% |
| Cash at bank and in hand | 54/58 | €45 | €4,529 | +€4,484 | +9964.4% |
| Deferred charges and accrued income | 490/1 | €363 | €101 | -€262 | -72.2% |
| Total equity and liabilities | 10/49 | €60,632 | €68,960 | +€8,328 | +13.7% |
| Equity | 10/15 | €37,095 | €38,491 | +€1,396 | +3.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,595 | €32,991 | +€1,396 | +4.4% |
| Amounts payable | 17/49 | €23,537 | €30,469 | +€6,932 | +29.5% |
| Amounts payable within one year | 42/48 | €23,537 | €30,469 | +€6,932 | +29.5% |
| Trade debts | 44 | €14,573 | €8,445 | -€6,128 | -42.1% |
| Suppliers | 440/4 | €14,573 | €8,445 | -€6,128 | -42.1% |
| Taxes, remuneration and social security | 45 | €8,964 | €7,024 | -€1,940 | -21.6% |
| Taxes | 450/3 | €8,964 | €7,024 | -€1,940 | -21.6% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,610 | €3,397 | +€787 | +30.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€47,350 | - | +€47,350 | |
| Other operating charges | 640/8 | €48,791 | €1,285 | -€47,506 | -97.4% |
| Gross operating margin | 9900 | €13,324 | €7,953 | -€5,371 | -40.3% |
| Operating profit (loss) | 9901 | €9,273 | €3,271 | -€6,002 | -64.7% |
| Financial income | 75/76B | €1,054 | €1,489 | +€435 | +41.3% |
| Recurring financial income | 75 | €1,054 | €1,489 | +€435 | +41.3% |
| Financial charges | 65/66B | €184 | €126 | -€58 | -31.5% |
| Recurring financial charges | 65 | €184 | €126 | -€58 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €10,143 | €4,634 | -€5,509 | -54.3% |
| Income taxes | 67/77 | €3,887 | €3,238 | -€649 | -16.7% |
| Profit (loss) for the period | 9904 | €6,256 | €1,396 | -€4,860 | -77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,256 | €1,396 | -€4,860 | -77.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.