RASCO-GREEN: 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.
RASCO-GREEN
Largest movements
- Receivables within one year +€4,647
up €4,647 (+8.4%), from €55,294 to €59,941
of which Other amounts receivable: +€7,879
- Tangible fixed assets -€3,693
down €3,693 (-5.1%), from €72,943 to €69,251
of which Land and buildings: -€2,223
- Cash -€1,341
down €1,341 (-95.6%), from €1,403 to €62
mainly Receivables within one year (-€4,647) and Trade debts (-€4,544)
- Profit (loss) carried forward +€5,487
up €5,487 (+17.0%), from €32,331 to €37,818
- Trade debts -€4,544
down €4,544 (-21.9%), from €20,767 to €16,223
- Gross operating margin +€2,783
up €2,783 (+20.5%), from €13,578 to €16,360
- Taxes +€723
up €723 (+65.4%), from €1,106 to €1,829
- Financial income +€470
up €470 (+623%), from €75 to €546
- Depreciation +€217
up €217 (+4.4%), from €4,902 to €5,120
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.
Derived cash bridge
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 | €133,691 | €133,305 | -€386 | -0.3% |
| Fixed assets | 21/28 | €72,943 | €69,251 | -€3,693 | -5.1% |
| Tangible fixed assets | 22/27 | €72,943 | €69,251 | -€3,693 | -5.1% |
| Land and buildings | 22 | €66,751 | €64,528 | -€2,223 | -3.3% |
| Plant, machinery and equipment | 23 | €5,509 | €4,282 | -€1,228 | -22.3% |
| Furniture and vehicles | 24 | €683 | €441 | -€242 | -35.5% |
| Current assets | 29/58 | €60,748 | €64,054 | +€3,307 | +5.4% |
| Stocks and contracts in progress | 3 | €4,051 | €4,051 | = | 0.0% |
| Stocks | 30/36 | €4,051 | €4,051 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €55,294 | €59,941 | +€4,647 | +8.4% |
| Trade receivables | 40 | €8,327 | €5,095 | -€3,231 | -38.8% |
| Other amounts receivable | 41 | €46,967 | €54,846 | +€7,879 | +16.8% |
| Cash at bank and in hand | 54/58 | €1,403 | €62 | -€1,341 | -95.6% |
| Total equity and liabilities | 10/49 | €133,691 | €133,305 | -€386 | -0.3% |
| Equity | 10/15 | €97,098 | €102,585 | +€5,487 | +5.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €14,767 | €14,767 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | - | -€5,000 | |
| Reserves not available under the articles | 1311 | €5,000 | - | -€5,000 | |
| Tax-exempt reserves | 132 | €9,767 | €9,767 | = | 0.0% |
| Distributable reserves | 133 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €32,331 | €37,818 | +€5,487 | +17.0% |
| Amounts payable | 17/49 | €36,593 | €30,720 | -€5,873 | -16.0% |
| Amounts payable within one year | 42/48 | €35,428 | €29,653 | -€5,776 | -16.3% |
| Financial debts | 43 | €6,875 | €6,875 | = | 0.0% |
| Credit institutions | 430/8 | €6,875 | €6,875 | = | 0.0% |
| Trade debts | 44 | €20,767 | €16,223 | -€4,544 | -21.9% |
| Suppliers | 440/4 | €20,767 | €16,223 | -€4,544 | -21.9% |
| Taxes, remuneration and social security | 45 | €251 | €251 | = | 0.0% |
| Taxes | 450/3 | €251 | €251 | = | 0.0% |
| Other amounts payable | 47/48 | €7,536 | €6,304 | -€1,232 | -16.3% |
| Accrued charges and deferred income | 492/3 | €1,165 | €1,068 | -€97 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,902 | €5,120 | +€217 | +4.4% |
| Other operating charges | 640/8 | €4,071 | €4,073 | +€2 | +0.1% |
| Gross operating margin | 9900 | €13,578 | €16,360 | +€2,783 | +20.5% |
| Operating profit (loss) | 9901 | €4,604 | €7,167 | +€2,563 | +55.7% |
| Financial income | 75/76B | €75 | €546 | +€470 | +623% |
| Recurring financial income | 75 | €75 | €546 | +€470 | +623% |
| Financial charges | 65/66B | €255 | €398 | +€142 | +55.6% |
| Recurring financial charges | 65 | €255 | €398 | +€142 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €4,424 | €7,316 | +€2,892 | +65.4% |
| Income taxes | 67/77 | €1,106 | €1,829 | +€723 | +65.4% |
| Profit (loss) for the period | 9904 | €3,318 | €5,487 | +€2,169 | +65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,318 | €5,487 | +€2,169 | +65.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.