Rasayana: 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.
Rasayana
Largest movements
- Receivables within one year -€3,657
no longer reported in 2023 (was €3,657)
of which Trade receivables: -€3,438
- Cash +€1,547
up €1,547 (+273.6%), from €565 to €2,113
mainly Receivables within one year (+€3,657) and Debts within one year (+€271)
- Deferred charges and accrued income -€68
no longer reported in 2023 (was €68)
- Profit (loss) carried forward -€2,448
down €2,448 (-37.2%), from -€6,579 to -€9,027
- Debts within one year +€271
up €271 (+2.5%), from €10,869 to €11,140
- Turnover -€13,177
down €13,177 (-54.3%), from €24,246 to €11,069
- Staff costs -€8,117
down €8,117 (-52.9%), from €15,337 to €7,220
- Purchases and services -€7,355
down €7,355 (-53.5%), from €13,742 to €6,387
- Gross operating margin -€6,333
down €6,333 (-56.8%), from €11,144 to €4,811
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,290 | €2,113 | -€2,178 | -50.8% |
| Current assets | 29/58 | €4,290 | €2,113 | -€2,178 | -50.8% |
| Amounts receivable within one year | 40/41 | €3,657 | - | -€3,657 | |
| Trade receivables | 40 | €3,438 | - | -€3,438 | |
| Other amounts receivable | 41 | €219 | - | -€219 | |
| Cash at bank and in hand | 54/58 | €565 | €2,113 | +€1,547 | +273.6% |
| Deferred charges and accrued income | 490/1 | €68 | - | -€68 | |
| Total equity and liabilities | 10/49 | €4,290 | €2,113 | -€2,178 | -50.8% |
| Equity | 10/15 | -€6,579 | -€9,027 | -€2,448 | -37.2% |
| Profit (loss) carried forward | 14 | -€6,579 | -€9,027 | -€2,448 | -37.2% |
| Amounts payable | 17/49 | €10,869 | €11,140 | +€271 | +2.5% |
| Amounts payable within one year | 42/48 | €10,869 | €11,140 | +€271 | +2.5% |
| Trade debts | 44 | €210 | - | -€210 | |
| Suppliers | 440/4 | €210 | - | -€210 | |
| Taxes, remuneration and social security | 45 | €2,340 | - | -€2,340 | |
| Remuneration and social security | 454/9 | €2,340 | - | -€2,340 | |
| Turnover | 70 | €24,246 | €11,069 | -€13,177 | -54.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €13,742 | €6,387 | -€7,355 | -53.5% |
| Remuneration, social security and pensions | 62 | €15,337 | €7,220 | -€8,117 | -52.9% |
| Gross operating margin | 9900 | €11,144 | €4,811 | -€6,333 | -56.8% |
| Operating profit (loss) | 9901 | -€4,193 | -€2,409 | +€1,785 | +42.6% |
| Financial charges | 65/66B | €35 | €40 | +€4 | +11.6% |
| Recurring financial charges | 65 | €35 | €40 | +€4 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,229 | -€2,448 | +€1,780 | +42.1% |
| Profit (loss) for the period | 9904 | -€4,229 | -€2,448 | +€1,780 | +42.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,229 | -€2,448 | +€1,780 | +42.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.