RANDOUX & FILS: 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.
RANDOUX & FILS
Largest movements
- Receivables within one year +€20,583
up €20,583 (+8.1%), from €254,513 to €275,096
of which Other amounts receivable: +€19,074
- Deferred charges and accrued income -€5,365
down €5,365 (-47.9%), from €11,189 to €5,824
- Trade debts +€18,839
new in 2025: €18,839
- Tax, wage and social debts -€6,416
down €6,416 (-51.2%), from €12,532 to €6,116
of which Taxes: -€4,134
- Gross operating margin -€25,051
down €25,051 (-51.1%), from €49,010 to €23,958
- Staff costs -€3,225
down €3,225 (-9.6%), from €33,719 to €30,494
- Taxes -€3,110
down €3,110 (-75.4%), from €4,123 to €1,014
- Financial income -€1,369
down €1,369 (-11.8%), from €11,592 to €10,223
- Financial charges -€927
down €927 (-63.1%), from €1,470 to €542
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 | €310,699 | €325,957 | +€15,258 | +4.9% |
| Fixed assets | 21/28 | €5,122 | €4,110 | -€1,012 | -19.8% |
| Tangible fixed assets | 22/27 | €4,698 | €3,686 | -€1,012 | -21.5% |
| Plant, machinery and equipment | 23 | €4,698 | €3,686 | -€1,012 | -21.5% |
| Furniture and vehicles | 24 | €0 | - | -€0 | |
| Financial fixed assets | 28 | €424 | €424 | = | 0.0% |
| Current assets | 29/58 | €305,577 | €321,847 | +€16,270 | +5.3% |
| Stocks and contracts in progress | 3 | €35,276 | €35,276 | = | 0.0% |
| Stocks | 30/36 | €35,276 | €35,276 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €254,513 | €275,096 | +€20,583 | +8.1% |
| Trade receivables | 40 | €38,198 | €39,707 | +€1,510 | +4.0% |
| Other amounts receivable | 41 | €216,315 | €235,389 | +€19,074 | +8.8% |
| Current investments | 50/53 | €4,600 | €4,600 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €1,052 | +€1,052 | |
| Deferred charges and accrued income | 490/1 | €11,189 | €5,824 | -€5,365 | -47.9% |
| Total equity and liabilities | 10/49 | €310,699 | €325,957 | +€15,258 | +4.9% |
| Equity | 10/15 | €178,445 | €178,775 | +€331 | +0.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,993 | €158,324 | +€331 | +0.2% |
| Amounts payable | 17/49 | €132,254 | €147,182 | +€14,927 | +11.3% |
| Amounts payable after more than one year | 17 | - | €3,104 | +€3,104 | |
| Financial debts | 170/4 | - | €3,104 | +€3,104 | |
| Amounts payable within one year | 42/48 | €48,219 | €60,043 | +€11,824 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | - | €1,537 | +€1,537 | |
| Financial debts | 43 | €2,137 | - | -€2,137 | |
| Other loans | 439 | €2,137 | - | -€2,137 | |
| Trade debts | 44 | - | €18,839 | +€18,839 | |
| Suppliers | 440/4 | - | €18,839 | +€18,839 | |
| Taxes, remuneration and social security | 45 | €12,532 | €6,116 | -€6,416 | -51.2% |
| Taxes | 450/3 | €10,250 | €6,116 | -€4,134 | -40.3% |
| Remuneration and social security | 454/9 | €2,282 | - | -€2,282 | |
| Other amounts payable | 47/48 | €33,551 | €33,551 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €84,035 | €84,035 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €33,719 | €30,494 | -€3,225 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,012 | €1,012 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,125 | €789 | -€337 | -29.9% |
| Gross operating margin | 9900 | €49,010 | €23,958 | -€25,051 | -51.1% |
| Operating profit (loss) | 9901 | €13,153 | -€8,336 | -€21,489 | |
| Financial income | 75/76B | €11,592 | €10,223 | -€1,369 | -11.8% |
| Recurring financial income | 75 | €11,592 | €10,223 | -€1,369 | -11.8% |
| Financial charges | 65/66B | €1,470 | €542 | -€927 | -63.1% |
| Recurring financial charges | 65 | €1,470 | €542 | -€927 | -63.1% |
| Profit (loss) for the period before taxes | 9903 | €23,276 | €1,345 | -€21,931 | -94.2% |
| Income taxes | 67/77 | €4,123 | €1,014 | -€3,110 | -75.4% |
| Profit (loss) for the period | 9904 | €19,153 | €331 | -€18,822 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,153 | €331 | -€18,822 | -98.3% |
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.