RANGPUR: 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.
RANGPUR
Largest movements
- Financial fixed assets -€2,422
down €2,422 (-47.8%), from €5,072 to €2,650
- Deferred charges and accrued income +€1,668
new in 2025: €1,668
- Stocks and contracts +€1,251
up €1,251 (+15.5%), from €8,077 to €9,328
- Tangible fixed assets -€948
down €948 (-35.9%), from €2,645 to €1,697
of which Plant, machinery and equipment: -€673
- Receivables within one year +€722
up €722 (+1269.8%), from €57 to €779
- Other debts -€7,969
no longer reported in 2025 (was €7,969)
- Profit (loss) carried forward +€5,728
up €5,728 (+51.5%), from -€11,116 to -€5,388
- Tax, wage and social debts +€5,111
up €5,111 (+73.7%), from €6,940 to €12,051
of which Remuneration and social security: +€5,617
- Trade debts -€2,689
down €2,689 (-42.9%), from €6,261 to €3,572
- Gross operating margin +€22,161
up €22,161 (+54.4%), from €40,774 to €62,935
- Staff costs +€11,717
up €11,717 (+35.0%), from €33,485 to €45,202
- Financial charges +€2,004
up €2,004 (+428.9%), from €467 to €2,472
- Other operating charges +€1,813
up €1,813 (+26.8%), from €6,772 to €8,585
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 | €23,614 | €23,795 | +€182 | +0.8% |
| Fixed assets | 21/28 | €7,717 | €4,347 | -€3,370 | -43.7% |
| Tangible fixed assets | 22/27 | €2,645 | €1,697 | -€948 | -35.9% |
| Plant, machinery and equipment | 23 | €1,550 | €877 | -€673 | -43.4% |
| Other tangible fixed assets | 26 | €1,095 | €819 | -€275 | -25.1% |
| Financial fixed assets | 28 | €5,072 | €2,650 | -€2,422 | -47.8% |
| Current assets | 29/58 | €15,897 | €19,449 | +€3,552 | +22.3% |
| Stocks and contracts in progress | 3 | €8,077 | €9,328 | +€1,251 | +15.5% |
| Stocks | 30/36 | €8,077 | €9,328 | +€1,251 | +15.5% |
| Amounts receivable within one year | 40/41 | €57 | €779 | +€722 | +1269.8% |
| Other amounts receivable | 41 | €57 | €779 | +€722 | +1269.8% |
| Cash at bank and in hand | 54/58 | €7,763 | €7,674 | -€89 | -1.1% |
| Deferred charges and accrued income | 490/1 | - | €1,668 | +€1,668 | |
| Total equity and liabilities | 10/49 | €23,614 | €23,795 | +€182 | +0.8% |
| Equity | 10/15 | €2,444 | €8,172 | +€5,728 | +234.4% |
| Contributions | 10/11 | €11,700 | €11,700 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,116 | -€5,388 | +€5,728 | +51.5% |
| Amounts payable | 17/49 | €21,170 | €15,623 | -€5,547 | -26.2% |
| Amounts payable within one year | 42/48 | €21,170 | €15,623 | -€5,547 | -26.2% |
| Trade debts | 44 | €6,261 | €3,572 | -€2,689 | -42.9% |
| Suppliers | 440/4 | €6,261 | €3,572 | -€2,689 | -42.9% |
| Taxes, remuneration and social security | 45 | €6,940 | €12,051 | +€5,111 | +73.7% |
| Taxes | 450/3 | €1,120 | €615 | -€506 | -45.1% |
| Remuneration and social security | 454/9 | €5,819 | €11,436 | +€5,617 | +96.5% |
| Other amounts payable | 47/48 | €7,969 | - | -€7,969 | |
| Remuneration, social security and pensions | 62 | €33,485 | €45,202 | +€11,717 | +35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €948 | €948 | = | 0.0% |
| Other operating charges | 640/8 | €6,772 | €8,585 | +€1,813 | +26.8% |
| Gross operating margin | 9900 | €40,774 | €62,935 | +€22,161 | +54.4% |
| Operating profit (loss) | 9901 | -€431 | €8,200 | +€8,631 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €467 | €2,472 | +€2,004 | +428.9% |
| Recurring financial charges | 65 | €467 | €2,472 | +€2,004 | +428.9% |
| Profit (loss) for the period before taxes | 9903 | -€898 | €5,728 | +€6,627 | |
| Profit (loss) for the period | 9904 | -€898 | €5,728 | +€6,627 | |
| Profit (loss) for the period to be appropriated | 9905 | -€898 | €5,728 | +€6,627 |
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 4 October 2026 via checked.be.