RAPAILLE CONSULTING: 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.
RAPAILLE CONSULTING
Largest movements
- Receivables within one year +€3,195
up €3,195 (+112%), from €2,857 to €6,052
- Cash -€2,604
down €2,604 (-4.0%), from €65,592 to €62,988
mainly Contributions, distributions and other (-€48,436) and Investment in fixed assets (net) (-€4,641)
- Tangible fixed assets +€2,261
up €2,261 (+43.2%), from €5,231 to €7,492
of which Furniture and vehicles: +€2,754
- Deferred charges and accrued income -€1,546
down €1,546 (-58.9%), from €2,622 to €1,077
- Tax, wage and social debts +€4,685
up €4,685 (+543%), from €863 to €5,548
- Trade debts -€3,011
down €3,011 (-63.8%), from €4,717 to €1,706
- Gross operating margin +€2,957
up €2,957 (+4.5%), from €64,995 to €67,952
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 | €76,340 | €77,648 | +€1,308 | +1.7% |
| Fixed assets | 21/28 | €5,270 | €7,531 | +€2,261 | +42.9% |
| Tangible fixed assets | 22/27 | €5,231 | €7,492 | +€2,261 | +43.2% |
| Plant, machinery and equipment | 23 | €1,588 | €1,095 | -€493 | -31.0% |
| Furniture and vehicles | 24 | €3,642 | €6,397 | +€2,754 | +75.6% |
| Financial fixed assets | 28 | €39 | €39 | = | 0.0% |
| Current assets | 29/58 | €71,071 | €70,117 | -€954 | -1.3% |
| Amounts receivable within one year | 40/41 | €2,857 | €6,052 | +€3,195 | +112% |
| Other amounts receivable | 41 | €2,857 | €6,052 | +€3,195 | +112% |
| Cash at bank and in hand | 54/58 | €65,592 | €62,988 | -€2,604 | -4.0% |
| Deferred charges and accrued income | 490/1 | €2,622 | €1,077 | -€1,546 | -58.9% |
| Total equity and liabilities | 10/49 | €76,340 | €77,648 | +€1,308 | +1.7% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €55,880 | €57,188 | +€1,308 | +2.3% |
| Amounts payable within one year | 42/48 | €53,876 | €55,690 | +€1,813 | +3.4% |
| Trade debts | 44 | €4,717 | €1,706 | -€3,011 | -63.8% |
| Suppliers | 440/4 | €4,717 | €1,706 | -€3,011 | -63.8% |
| Taxes, remuneration and social security | 45 | €863 | €5,548 | +€4,685 | +543% |
| Taxes | 450/3 | €863 | €5,548 | +€4,685 | +543% |
| Other amounts payable | 47/48 | €48,296 | €48,436 | +€140 | +0.3% |
| Accrued charges and deferred income | 492/3 | €2,004 | €1,498 | -€506 | -25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,752 | €2,380 | +€628 | +35.8% |
| Other operating charges | 640/8 | €466 | €855 | +€389 | +83.5% |
| Gross operating margin | 9900 | €64,995 | €67,952 | +€2,957 | +4.5% |
| Operating profit (loss) | 9901 | €62,777 | €64,717 | +€1,940 | +3.1% |
| Financial income | 75/76B | €6 | €120 | +€114 | +1,827% |
| Recurring financial income | 75 | €6 | €120 | +€114 | +1,827% |
| Financial charges | 65/66B | €3,244 | €3,221 | -€22 | -0.7% |
| Recurring financial charges | 65 | €3,244 | €3,221 | -€22 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €59,540 | €61,616 | +€2,076 | +3.5% |
| Income taxes | 67/77 | €12,863 | €13,179 | +€316 | +2.5% |
| Profit (loss) for the period | 9904 | €46,677 | €48,436 | +€1,760 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,677 | €48,436 | +€1,760 | +3.8% |
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 13 October 2026 via checked.be.