Raperin: 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.
Raperin
Largest movements
- Tangible fixed assets +€2,635
up €2,635 (+32.4%), from €8,133 to €10,768
of which Furniture and vehicles: +€5,355
- Cash +€1,543
up €1,543 (+10.8%), from €14,234 to €15,776
mainly Net result for the year (+€5,131) and Depreciation (+€3,164)
- Deferred charges and accrued income +€436
new in 2024: €436
- Other debts -€5,777
no longer reported in 2024 (was €5,777)
- Reserves +€5,131
up €5,131 (+119.5%), from €4,292 to €9,423
- Trade debts +€3,058
up €3,058 (+535.3%), from €571 to €3,630
- Tax, wage and social debts +€2,092
up €2,092 (+47.2%), from €4,429 to €6,521
of which Taxes: +€1,542
- Accrued charges and deferred income +€390
new in 2024: €390
- Gross operating margin +€18,004
up €18,004 (+103.8%), from €17,340 to €35,344
- Staff costs +€16,033
up €16,033 (+206.8%), from €7,753 to €23,786
- Other operating charges +€884
up €884 (+112.0%), from €790 to €1,674
- Taxes +€464
up €464 (+43.0%), from €1,079 to €1,542
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,070 | €29,964 | +€4,894 | +19.5% |
| Fixed assets | 21/28 | €8,736 | €11,371 | +€2,635 | +30.2% |
| Tangible fixed assets | 22/27 | €8,133 | €10,768 | +€2,635 | +32.4% |
| Plant, machinery and equipment | 23 | €8,133 | €5,413 | -€2,720 | -33.4% |
| Furniture and vehicles | 24 | - | €5,355 | +€5,355 | |
| Financial fixed assets | 28 | €603 | €603 | = | 0.0% |
| Current assets | 29/58 | €16,334 | €18,593 | +€2,259 | +13.8% |
| Stocks and contracts in progress | 3 | €1,200 | €1,300 | +€100 | +8.3% |
| Stocks | 30/36 | €1,200 | €1,300 | +€100 | +8.3% |
| Amounts receivable within one year | 40/41 | €900 | €1,080 | +€180 | +20.0% |
| Other amounts receivable | 41 | €900 | €1,080 | +€180 | +20.0% |
| Cash at bank and in hand | 54/58 | €14,234 | €15,776 | +€1,543 | +10.8% |
| Deferred charges and accrued income | 490/1 | - | €436 | +€436 | |
| Total equity and liabilities | 10/49 | €25,070 | €29,964 | +€4,894 | +19.5% |
| Equity | 10/15 | €14,292 | €19,423 | +€5,131 | +35.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €4,292 | €9,423 | +€5,131 | +119.5% |
| Distributable reserves | 133 | €4,292 | €9,423 | +€5,131 | +119.5% |
| Amounts payable | 17/49 | €10,778 | €10,541 | -€237 | -2.2% |
| Amounts payable within one year | 42/48 | €10,778 | €10,151 | -€627 | -5.8% |
| Trade debts | 44 | €571 | €3,630 | +€3,058 | +535.3% |
| Suppliers | 440/4 | €571 | €3,630 | +€3,058 | +535.3% |
| Taxes, remuneration and social security | 45 | €4,429 | €6,521 | +€2,092 | +47.2% |
| Taxes | 450/3 | €1,079 | €2,621 | +€1,542 | +143.0% |
| Remuneration and social security | 454/9 | €3,351 | €3,900 | +€549 | +16.4% |
| Other amounts payable | 47/48 | €5,777 | - | -€5,777 | |
| Accrued charges and deferred income | 492/3 | - | €390 | +€390 | |
| Remuneration, social security and pensions | 62 | €7,753 | €23,786 | +€16,033 | +206.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,135 | €3,164 | +€29 | +0.9% |
| Other operating charges | 640/8 | €790 | €1,674 | +€884 | +112.0% |
| Gross operating margin | 9900 | €17,340 | €35,344 | +€18,004 | +103.8% |
| Operating profit (loss) | 9901 | €5,662 | €6,721 | +€1,058 | +18.7% |
| Financial income | 75/76B | €0 | €6 | +€6 | +62600.0% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +62600.0% |
| Financial charges | 65/66B | €291 | €54 | -€237 | -81.5% |
| Recurring financial charges | 65 | €291 | €54 | -€237 | -81.5% |
| Profit (loss) for the period before taxes | 9903 | €5,371 | €6,673 | +€1,302 | +24.2% |
| Income taxes | 67/77 | €1,079 | €1,542 | +€464 | +43.0% |
| Profit (loss) for the period | 9904 | €4,292 | €5,131 | +€838 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,292 | €5,131 | +€838 | +19.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.