RASIC CONSEIL FORMATION: 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.
RASIC CONSEIL FORMATION
Largest movements
- Receivables within one year -€26,209
down €26,209 (-89.2%), from €29,382 to €3,173
of which Trade receivables: -€26,149
- Tangible fixed assets -€6,639
down €6,639 (-21.5%), from €30,860 to €24,221
of which Furniture and vehicles: -€4,196
- Trade debts -€20,670
down €20,670 (-99.9%), from €20,690 to €20
- Other debts -€19,402
down €19,402 (-29.5%), from €65,869 to €46,467
- Short-term financial debts +€4,130
up €4,130 (+29.7%), from €13,900 to €18,030
- Profit (loss) carried forward +€4,128
up €4,128 (+2.5%), from -€162,168 to -€158,039
- Accrued charges and deferred income -€1,146
no longer reported in 2025 (was €1,146)
- Gross operating margin +€11,233
up €11,233 (+516%), from €2,177 to €13,409
- Financial income +€1,505
up €1,505 (+15,046,100%), from €0 to €1,505
- Financial charges +€598
up €598 (+74.3%), from €805 to €1,402
- Staff costs -€443
down €443 (-19.1%), from €2,323 to €1,880
- Other operating charges +€411
up €411 (+143%), from €288 to €699
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 | €62,136 | €29,119 | -€33,017 | -53.1% |
| Fixed assets | 21/28 | €31,962 | €25,323 | -€6,639 | -20.8% |
| Tangible fixed assets | 22/27 | €30,860 | €24,221 | -€6,639 | -21.5% |
| Furniture and vehicles | 24 | €10,044 | €5,847 | -€4,196 | -41.8% |
| Other tangible fixed assets | 26 | €20,816 | €18,374 | -€2,443 | -11.7% |
| Financial fixed assets | 28 | €1,102 | €1,102 | = | 0.0% |
| Current assets | 29/58 | €30,174 | €3,795 | -€26,378 | -87.4% |
| Amounts receivable within one year | 40/41 | €29,382 | €3,173 | -€26,209 | -89.2% |
| Trade receivables | 40 | €29,322 | €3,173 | -€26,149 | -89.2% |
| Other amounts receivable | 41 | €60 | - | -€60 | |
| Cash at bank and in hand | 54/58 | €10 | €11 | +€0 | +4.1% |
| Deferred charges and accrued income | 490/1 | €781 | €612 | -€170 | -21.7% |
| Total equity and liabilities | 10/49 | €62,136 | €29,119 | -€33,017 | -53.1% |
| Equity | 10/15 | -€130,365 | -€126,237 | +€4,128 | +3.2% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €17,542 | €17,542 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,542 | €17,542 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€162,168 | -€158,039 | +€4,128 | +2.5% |
| Amounts payable | 17/49 | €192,501 | €155,356 | -€37,146 | -19.3% |
| Amounts payable after more than one year | 17 | €90,000 | €90,000 | = | 0.0% |
| Financial debts | 170/4 | €90,000 | €90,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €101,355 | €65,356 | -€35,999 | -35.5% |
| Financial debts | 43 | €13,900 | €18,030 | +€4,130 | +29.7% |
| Credit institutions | 430/8 | €13,900 | €18,030 | +€4,130 | +29.7% |
| Trade debts | 44 | €20,690 | €20 | -€20,670 | -99.9% |
| Suppliers | 440/4 | €20,690 | €20 | -€20,670 | -99.9% |
| Taxes, remuneration and social security | 45 | €896 | €839 | -€57 | -6.4% |
| Taxes | 450/3 | €648 | €839 | +€191 | +29.5% |
| Remuneration and social security | 454/9 | €248 | - | -€248 | |
| Other amounts payable | 47/48 | €65,869 | €46,467 | -€19,402 | -29.5% |
| Accrued charges and deferred income | 492/3 | €1,146 | - | -€1,146 | |
| Remuneration, social security and pensions | 62 | €2,323 | €1,880 | -€443 | -19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,617 | €6,639 | +€22 | +0.3% |
| Other operating charges | 640/8 | €288 | €699 | +€411 | +143% |
| Gross operating margin | 9900 | €2,177 | €13,409 | +€11,233 | +516% |
| Operating profit (loss) | 9901 | -€7,051 | €4,191 | +€11,242 | |
| Financial income | 75/76B | €0 | €1,505 | +€1,505 | +15,046,100% |
| Recurring financial income | 75 | €0 | €1,505 | +€1,505 | +15,046,100% |
| Financial charges | 65/66B | €805 | €1,402 | +€598 | +74.3% |
| Recurring financial charges | 65 | €805 | €1,402 | +€598 | +74.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,856 | €4,293 | +€12,149 | |
| Income taxes | 67/77 | €159 | €165 | +€6 | +3.9% |
| Profit (loss) for the period | 9904 | -€8,014 | €4,128 | +€12,143 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,014 | €4,128 | +€12,143 |
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 18 October 2026 via checked.be.