RASIKK: what changed
Two fiscal 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.
RASIKK
Largest movements
- Receivables within one year +€15,802
up €15,802 (+8.9%), from €178,308 to €194,111
- Tangible fixed assets -€5,870
down €5,870 (-7.2%), from €81,832 to €75,963
of which Plant, machinery and equipment: -€3,526
- Reserves +€8,841
up €8,841 (+456.0%), from €1,939 to €10,780
of which Distributable reserves: +€8,396
- Depreciation -€7,951
down €7,951 (-57.5%), from €13,820 to €5,870
- Taxes +€733
up €733 (+485.9%), from €151 to €884
- Financial income +€608
up €608 (+9.1%), from €6,695 to €7,302
- Gross operating margin -€289
down €289 (-2.2%), from €13,423 to €13,134
- Other operating charges +€177
up €177 (+3.9%), from €4,502 to €4,678
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.
Cash bridge derived
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 | €262,455 | €272,314 | +€9,858 | +3.8% |
| Fixed assets | 21/28 | €81,832 | €75,963 | -€5,870 | -7.2% |
| Tangible fixed assets | 22/27 | €81,832 | €75,963 | -€5,870 | -7.2% |
| Plant, machinery and equipment | 23 | €5,120 | €1,595 | -€3,526 | -68.9% |
| Other tangible fixed assets | 26 | €76,712 | €74,368 | -€2,344 | -3.1% |
| Current assets | 29/58 | €180,623 | €196,351 | +€15,728 | +8.7% |
| Amounts receivable within one year | 40/41 | €178,308 | €194,111 | +€15,802 | +8.9% |
| Other amounts receivable | 41 | €178,308 | €194,111 | +€15,802 | +8.9% |
| Cash at bank and in hand | 54/58 | €364 | €234 | -€130 | -35.8% |
| Deferred charges and accrued income | 490/1 | €1,951 | €2,007 | +€56 | +2.9% |
| Total equity and liabilities | 10/49 | €262,455 | €272,314 | +€9,858 | +3.8% |
| Equity | 10/15 | €256,661 | €265,502 | +€8,841 | +3.4% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Capital | 10 | €247,894 | €247,894 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Reserves | 13 | €1,939 | €10,780 | +€8,841 | +456.0% |
| Non-distributable reserves | 130/1 | €510 | €955 | +€445 | +87.3% |
| Legal reserve | 130 | €510 | €955 | +€445 | +87.3% |
| Distributable reserves | 133 | €1,429 | €9,825 | +€8,396 | +587.5% |
| Profit (loss) carried forward | 14 | €6,828 | €6,828 | +€0 | 0.0% |
| Amounts payable | 17/49 | €5,794 | €6,812 | +€1,017 | +17.6% |
| Amounts payable within one year | 42/48 | €5,794 | €6,812 | +€1,017 | +17.6% |
| Trade debts | 44 | €370 | €654 | +€284 | +76.8% |
| Suppliers | 440/4 | €370 | €654 | +€284 | +76.8% |
| Taxes, remuneration and social security | 45 | €151 | €884 | +€733 | +485.9% |
| Taxes | 450/3 | €151 | €884 | +€733 | +485.9% |
| Other amounts payable | 47/48 | €5,274 | €5,274 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,820 | €5,870 | -€7,951 | -57.5% |
| Other operating charges | 640/8 | €4,502 | €4,678 | +€177 | +3.9% |
| Gross operating margin | 9900 | €13,423 | €13,134 | -€289 | -2.2% |
| Operating profit (loss) | 9901 | -€4,899 | €2,586 | +€7,485 | |
| Financial income | 75/76B | €6,695 | €7,302 | +€608 | +9.1% |
| Recurring financial income | 75 | €6,695 | €7,302 | +€608 | +9.1% |
| Financial charges | 65/66B | €136 | €163 | +€28 | +20.3% |
| Recurring financial charges | 65 | €136 | €163 | +€28 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €1,660 | €9,725 | +€8,065 | +485.8% |
| Income taxes | 67/77 | €151 | €884 | +€733 | +485.9% |
| Profit (loss) for the period | 9904 | €1,509 | €8,841 | +€7,332 | +485.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,509 | €8,841 | +€7,332 | +485.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.