RANER: 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.
RANER
Largest movements
- Cash +€65,248
up €65,248 (+30.7%), from €212,836 to €278,083
mainly Net result for the year (+€88,591) and Depreciation (+€2,158)
- Receivables within one year +€23,464
up €23,464 (+109.9%), from €21,341 to €44,805
of which Other amounts receivable: +€22,223
- Reserves +€88,591
up €88,591 (+42.4%), from €208,894 to €297,485
- Financial income +€3,487
up €3,487 (+799.5%), from €436 to €3,923
- Financial charges +€1,210
up €1,210 (+604.4%), from €200 to €1,410
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €243,499 | €330,931 | +€87,432 | +35.9% |
| Fixed assets | 21/28 | €6,030 | €5,245 | -€785 | -13.0% |
| Tangible fixed assets | 22/27 | €6,030 | €5,245 | -€785 | -13.0% |
| Land and buildings | 22 | €1,648 | €1,079 | -€569 | -34.5% |
| Plant, machinery and equipment | 23 | €1,239 | €1,109 | -€130 | -10.5% |
| Furniture and vehicles | 24 | €3,143 | €3,057 | -€86 | -2.7% |
| Current assets | 29/58 | €237,469 | €325,686 | +€88,217 | +37.1% |
| Amounts receivable within one year | 40/41 | €21,341 | €44,805 | +€23,464 | +109.9% |
| Trade receivables | 40 | €12,070 | €13,310 | +€1,240 | +10.3% |
| Other amounts receivable | 41 | €9,271 | €31,495 | +€22,223 | +239.7% |
| Cash at bank and in hand | 54/58 | €212,836 | €278,083 | +€65,248 | +30.7% |
| Deferred charges and accrued income | 490/1 | €3,292 | €2,798 | -€494 | -15.0% |
| Total equity and liabilities | 10/49 | €243,499 | €330,931 | +€87,432 | +35.9% |
| Equity | 10/15 | €211,894 | €300,485 | +€88,591 | +41.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €208,894 | €297,485 | +€88,591 | +42.4% |
| Distributable reserves | 133 | €208,894 | €297,485 | +€88,591 | +42.4% |
| Amounts payable | 17/49 | €31,605 | €30,446 | -€1,159 | -3.7% |
| Amounts payable within one year | 42/48 | €31,605 | €30,446 | -€1,159 | -3.7% |
| Trade debts | 44 | €530 | €990 | +€460 | +86.8% |
| Suppliers | 440/4 | €530 | €990 | +€460 | +86.8% |
| Taxes, remuneration and social security | 45 | €31,075 | €29,456 | -€1,619 | -5.2% |
| Taxes | 450/3 | €31,075 | €29,456 | -€1,619 | -5.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,544 | €2,158 | +€615 | +39.8% |
| Other operating charges | 640/8 | €285 | €556 | +€271 | +95.3% |
| Gross operating margin | 9900 | €114,120 | €113,244 | -€877 | -0.8% |
| Operating profit (loss) | 9901 | €112,292 | €110,530 | -€1,762 | -1.6% |
| Financial income | 75/76B | €436 | €3,923 | +€3,487 | +799.5% |
| Recurring financial income | 75 | €436 | €3,923 | +€3,487 | +799.5% |
| Financial charges | 65/66B | €200 | €1,410 | +€1,210 | +604.4% |
| Recurring financial charges | 65 | €200 | €1,410 | +€1,210 | +604.4% |
| Profit (loss) for the period before taxes | 9903 | €112,528 | €113,043 | +€515 | +0.5% |
| Income taxes | 67/77 | €25,059 | €24,452 | -€607 | -2.4% |
| Profit (loss) for the period | 9904 | €87,469 | €88,591 | +€1,122 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €87,469 | €88,591 | +€1,122 | +1.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.