RANDY: 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.
RANDY
Largest movements
- Cash -€9,023
down €9,023 (-65.6%), from €13,751 to €4,728
mainly Tax, wage and social debts (-€40,651) and Debts after one year (-€10,674)
- Tangible fixed assets -€7,356
down €7,356 (-6.6%), from €112,072 to €104,716
of which Furniture and vehicles: -€5,689
- Receivables within one year +€1,930
up €1,930 (+14.5%), from €13,336 to €15,266
of which Trade receivables: +€1,161
- Tax, wage and social debts -€40,651
no longer reported in 2025 (was €40,651)
- Other debts +€36,507
up €36,507 (+13.0%), from €281,588 to €318,095
- Debts after one year -€10,674
no longer reported in 2025 (was €10,674)
- Accrued charges and deferred income -€1,471
down €1,471 (-59.8%), from €2,458 to €987
- Staff costs -€48,709
no longer reported in 2025 (was €48,709)
- Gross operating margin -€18,551
down €18,551 (-55.1%), from €33,638 to €15,087
- Depreciation +€1,789
up €1,789 (+19.4%), from €9,199 to €10,988
- Financial charges -€716
down €716 (-41.8%), from €1,712 to €996
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 | €139,376 | €125,265 | -€14,111 | -10.1% |
| Fixed assets | 21/28 | €112,252 | €104,716 | -€7,536 | -6.7% |
| Tangible fixed assets | 22/27 | €112,072 | €104,716 | -€7,356 | -6.6% |
| Land and buildings | 22 | €86,446 | €82,124 | -€4,322 | -5.0% |
| Plant, machinery and equipment | 23 | €4,356 | €7,011 | +€2,655 | +61.0% |
| Furniture and vehicles | 24 | €21,270 | €15,581 | -€5,689 | -26.7% |
| Financial fixed assets | 28 | €180 | - | -€180 | |
| Current assets | 29/58 | €27,124 | €20,549 | -€6,575 | -24.2% |
| Amounts receivable within one year | 40/41 | €13,336 | €15,266 | +€1,930 | +14.5% |
| Trade receivables | 40 | €446 | €1,607 | +€1,161 | +260.3% |
| Other amounts receivable | 41 | €12,890 | €13,659 | +€769 | +6.0% |
| Cash at bank and in hand | 54/58 | €13,751 | €4,728 | -€9,023 | -65.6% |
| Deferred charges and accrued income | 490/1 | €37 | €555 | +€518 | +1400.0% |
| Total equity and liabilities | 10/49 | €139,376 | €125,265 | -€14,111 | -10.1% |
| Equity | 10/15 | -€205,270 | -€204,411 | +€859 | +0.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,012 | €1,012 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,012 | €1,012 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,012 | €1,012 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€225,282 | -€224,423 | +€859 | +0.4% |
| Amounts payable | 17/49 | €344,646 | €329,676 | -€14,970 | -4.3% |
| Amounts payable after more than one year | 17 | €10,674 | - | -€10,674 | |
| Financial debts | 170/4 | €10,674 | - | -€10,674 | |
| Amounts payable within one year | 42/48 | €331,514 | €328,689 | -€2,825 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €9,275 | €10,594 | +€1,319 | +14.2% |
| Taxes, remuneration and social security | 45 | €40,651 | - | -€40,651 | |
| Remuneration and social security | 454/9 | €40,651 | - | -€40,651 | |
| Other amounts payable | 47/48 | €281,588 | €318,095 | +€36,507 | +13.0% |
| Accrued charges and deferred income | 492/3 | €2,458 | €987 | -€1,471 | -59.8% |
| Remuneration, social security and pensions | 62 | €48,709 | - | -€48,709 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,199 | €10,988 | +€1,789 | +19.4% |
| Other operating charges | 640/8 | €2,074 | €2,244 | +€170 | +8.2% |
| Gross operating margin | 9900 | €33,638 | €15,087 | -€18,551 | -55.1% |
| Operating profit (loss) | 9901 | -€26,344 | €1,855 | +€28,199 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,712 | €996 | -€716 | -41.8% |
| Recurring financial charges | 65 | €1,712 | €996 | -€716 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | -€28,055 | €859 | +€28,914 | |
| Profit (loss) for the period | 9904 | -€28,055 | €859 | +€28,914 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,055 | €859 | +€28,914 |
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 5 October 2026 via checked.be.