RASIA CONSULT: 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.
RASIA CONSULT
Largest movements
- Receivables within one year -€50,514
down €50,514 (-31.8%), from €158,853 to €108,339
of which Trade receivables: -€52,514
- Cash +€12,192
up €12,192 (+425%), from €2,870 to €15,062
mainly Receivables within one year (+€50,514) and Other debts (+€36,922)
- Tangible fixed assets -€6,395
down €6,395 (-40.8%), from €15,671 to €9,277
of which Furniture and vehicles: -€6,395
- Profit (loss) carried forward -€49,265
down €49,265, from €40,646 to -€8,619
- Other debts +€36,922
up €36,922 (+113%), from €32,759 to €69,681
- Tax, wage and social debts -€30,487
down €30,487 (-46.1%), from €66,106 to €35,619
of which Taxes: -€19,371
- Debts after one year -€3,468
down €3,468 (-50.9%), from €6,814 to €3,346
- Gross operating margin -€53,039
down €53,039 (-76.1%), from €69,676 to €16,637
- Staff costs -€14,346
down €14,346 (-25.4%), from €56,581 to €42,234
- Other operating charges +€5,779
up €5,779 (+167%), from €3,451 to €9,230
- Financial charges +€3,578
up €3,578 (+199%), from €1,801 to €5,379
- Taxes +€2,676
new in 2025: €2,676
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 | €177,394 | €132,678 | -€44,716 | -25.2% |
| Fixed assets | 21/28 | €15,671 | €9,277 | -€6,395 | -40.8% |
| Tangible fixed assets | 22/27 | €15,671 | €9,277 | -€6,395 | -40.8% |
| Furniture and vehicles | 24 | €15,671 | €9,277 | -€6,395 | -40.8% |
| Other tangible fixed assets | 26 | €0 | - | -€0 | |
| Current assets | 29/58 | €161,723 | €123,402 | -€38,321 | -23.7% |
| Amounts receivable within one year | 40/41 | €158,853 | €108,339 | -€50,514 | -31.8% |
| Trade receivables | 40 | €158,853 | €106,339 | -€52,514 | -33.1% |
| Other amounts receivable | 41 | - | €2,001 | +€2,001 | |
| Cash at bank and in hand | 54/58 | €2,870 | €15,062 | +€12,192 | +425% |
| Total equity and liabilities | 10/49 | €177,394 | €132,678 | -€44,716 | -25.2% |
| Equity | 10/15 | €61,106 | €11,841 | -€49,265 | -80.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,646 | -€8,619 | -€49,265 | |
| Amounts payable | 17/49 | €116,289 | €120,837 | +€4,549 | +3.9% |
| Amounts payable after more than one year | 17 | €6,814 | €3,346 | -€3,468 | -50.9% |
| Financial debts | 170/4 | €6,814 | €3,346 | -€3,468 | -50.9% |
| Amounts payable within one year | 42/48 | €109,475 | €117,491 | +€8,016 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €3,287 | €3,468 | +€180 | +5.5% |
| Financial debts | 43 | €23 | €32 | +€8 | +35.8% |
| Credit institutions | 430/8 | €23 | €32 | +€8 | +35.8% |
| Trade debts | 44 | €7,299 | €8,692 | +€1,393 | +19.1% |
| Suppliers | 440/4 | €7,299 | €8,692 | +€1,393 | +19.1% |
| Taxes, remuneration and social security | 45 | €66,106 | €35,619 | -€30,487 | -46.1% |
| Taxes | 450/3 | €50,214 | €30,843 | -€19,371 | -38.6% |
| Remuneration and social security | 454/9 | €15,892 | €4,776 | -€11,116 | -69.9% |
| Other amounts payable | 47/48 | €32,759 | €69,681 | +€36,922 | +113% |
| Remuneration, social security and pensions | 62 | €56,581 | €42,234 | -€14,346 | -25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,155 | €6,395 | -€760 | -10.6% |
| Other operating charges | 640/8 | €3,451 | €9,230 | +€5,779 | +167% |
| Gross operating margin | 9900 | €69,676 | €16,637 | -€53,039 | -76.1% |
| Operating profit (loss) | 9901 | €2,490 | -€41,222 | -€43,712 | |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €1,801 | €5,379 | +€3,578 | +199% |
| Recurring financial charges | 65 | €1,801 | €5,379 | +€3,578 | +199% |
| Profit (loss) for the period before taxes | 9903 | €689 | -€46,588 | -€47,278 | |
| Income taxes | 67/77 | - | €2,676 | +€2,676 | |
| Profit (loss) for the period | 9904 | €689 | -€49,265 | -€49,954 | |
| Profit (loss) for the period to be appropriated | 9905 | €689 | -€49,265 | -€49,954 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.