Raphschair 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.
Raphschair Consulting
Largest movements
- Cash +€56,874
up €56,874 (+104%), from €54,691 to €111,565
mainly Net result for the year (+€58,127) and Tax, wage and social debts (+€19,192)
- Profit (loss) carried forward +€47,127
up €47,127 (+199%), from €23,666 to €70,793
- Tax, wage and social debts +€19,192
up €19,192 (+103%), from €18,591 to €37,784
- Trade debts -€8,342
down €8,342 (-94.9%), from €8,787 to €445
- Other debts -€1,358
down €1,358 (-90.8%), from €1,495 to €137
- Gross operating margin +€43,961
up €43,961 (+141%), from €31,169 to €75,130
- Taxes +€9,238
up €9,238 (+138%), from €6,703 to €15,942
- Financial charges +€998
new in 2025: €998
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 | €55,539 | €112,159 | +€56,620 | +102% |
| Current assets | 29/58 | €55,539 | €112,159 | +€56,620 | +102% |
| Amounts receivable within one year | 40/41 | €257 | - | -€257 | |
| Trade receivables | 40 | €257 | - | -€257 | |
| Cash at bank and in hand | 54/58 | €54,691 | €111,565 | +€56,874 | +104% |
| Deferred charges and accrued income | 490/1 | €591 | €594 | +€2 | +0.4% |
| Total equity and liabilities | 10/49 | €55,539 | €112,159 | +€56,620 | +102% |
| Equity | 10/15 | €26,666 | €73,793 | +€47,127 | +177% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,666 | €70,793 | +€47,127 | +199% |
| Amounts payable | 17/49 | €28,873 | €38,366 | +€9,493 | +32.9% |
| Amounts payable within one year | 42/48 | €28,873 | €38,366 | +€9,493 | +32.9% |
| Trade debts | 44 | €8,787 | €445 | -€8,342 | -94.9% |
| Suppliers | 440/4 | €8,787 | €445 | -€8,342 | -94.9% |
| Taxes, remuneration and social security | 45 | €18,591 | €37,784 | +€19,192 | +103% |
| Taxes | 450/3 | €18,591 | €37,784 | +€19,192 | +103% |
| Other amounts payable | 47/48 | €1,495 | €137 | -€1,358 | -90.8% |
| Other operating charges | 640/8 | - | €63 | +€63 | |
| Gross operating margin | 9900 | €31,169 | €75,130 | +€43,961 | +141% |
| Operating profit (loss) | 9901 | €31,169 | €75,067 | +€43,898 | +141% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | - | €998 | +€998 | |
| Recurring financial charges | 65 | - | €998 | +€998 | |
| Profit (loss) for the period before taxes | 9903 | €31,169 | €74,069 | +€42,899 | +138% |
| Income taxes | 67/77 | €6,703 | €15,942 | +€9,238 | +138% |
| Profit (loss) for the period | 9904 | €24,466 | €58,127 | +€33,661 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €24,466 | €58,127 | +€33,661 | +138% |
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 15 October 2026 via checked.be.