Rareconsult.eu: 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.
Rareconsult.eu
Largest movements
- Cash -€29,710
down €29,710 (-6.8%), from €437,312 to €407,602
mainly Other debts (-€66,814) and Investment in fixed assets (net) (-€20,372)
- Tangible fixed assets +€5,739
up €5,739 (+13.4%), from €42,864 to €48,603
of which Land and buildings: +€17,014
- Other debts -€66,814
down €66,814 (-71.4%), from €93,571 to €26,757
- Reserves +€45,149
up €45,149 (+60.5%), from €74,655 to €119,804
- Gross operating margin -€43,156
down €43,156 (-35.7%), from €121,034 to €77,878
- Taxes -€6,020
down €6,020 (-20.1%), from €30,000 to €23,980
- Depreciation +€2,450
up €2,450 (+20.1%), from €12,183 to €14,634
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 | €496,275 | €476,101 | -€20,174 | -4.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €42,864 | €48,603 | +€5,739 | +13.4% |
| Tangible fixed assets | 22/27 | €42,864 | €48,603 | +€5,739 | +13.4% |
| Land and buildings | 22 | €2,799 | €19,813 | +€17,014 | +608% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €40,066 | €28,790 | -€11,275 | -28.1% |
| Current assets | 29/58 | €453,411 | €427,498 | -€25,913 | -5.7% |
| Amounts receivable within one year | 40/41 | €16,099 | €19,896 | +€3,798 | +23.6% |
| Trade receivables | 40 | €16,099 | €8,310 | -€7,789 | -48.4% |
| Other amounts receivable | 41 | €0 | €11,586 | +€11,586 | |
| Cash at bank and in hand | 54/58 | €437,312 | €407,602 | -€29,710 | -6.8% |
| Total equity and liabilities | 10/49 | €496,275 | €476,101 | -€20,174 | -4.1% |
| Equity | 10/15 | €397,691 | €442,840 | +€45,149 | +11.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €74,655 | €119,804 | +€45,149 | +60.5% |
| Distributable reserves | 133 | €74,655 | €119,804 | +€45,149 | +60.5% |
| Profit (loss) carried forward | 14 | €273,037 | €273,037 | = | 0.0% |
| Amounts payable | 17/49 | €98,583 | €33,261 | -€65,323 | -66.3% |
| Amounts payable within one year | 42/48 | €98,583 | €33,261 | -€65,323 | -66.3% |
| Trade debts | 44 | - | €517 | +€517 | |
| Suppliers | 440/4 | - | €517 | +€517 | |
| Taxes, remuneration and social security | 45 | €5,012 | €5,987 | +€975 | +19.4% |
| Taxes | 450/3 | €3,550 | €4,515 | +€965 | +27.2% |
| Remuneration and social security | 454/9 | €1,462 | €1,472 | +€10 | +0.7% |
| Other amounts payable | 47/48 | €93,571 | €26,757 | -€66,814 | -71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,183 | €14,634 | +€2,450 | +20.1% |
| Other operating charges | 640/8 | €511 | €513 | +€3 | +0.5% |
| Gross operating margin | 9900 | €121,034 | €77,878 | -€43,156 | -35.7% |
| Operating profit (loss) | 9901 | €108,340 | €62,731 | -€45,608 | -42.1% |
| Financial income | 75/76B | €7,075 | €6,894 | -€181 | -2.6% |
| Recurring financial income | 75 | €7,075 | €6,894 | -€181 | -2.6% |
| Financial charges | 65/66B | €128 | €496 | +€369 | +289% |
| Recurring financial charges | 65 | €128 | €496 | +€369 | +289% |
| Profit (loss) for the period before taxes | 9903 | €115,287 | €69,129 | -€46,158 | -40.0% |
| Income taxes | 67/77 | €30,000 | €23,980 | -€6,020 | -20.1% |
| Profit (loss) for the period | 9904 | €85,287 | €45,149 | -€40,138 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €85,287 | €45,149 | -€40,138 | -47.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.