Raspberry Consulting: 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.
Raspberry Consulting
Largest movements
- Receivables within one year -€12,334
down €12,334 (-11.7%), from €105,086 to €92,752
of which Other amounts receivable: -€6,950
- Tangible fixed assets -€7,757
down €7,757 (-24.2%), from €32,051 to €24,293
of which Furniture and vehicles: -€5,803
- Stocks and contracts -€4,355
no longer reported in 2025 (was €4,355)
- Financial fixed assets -€2,100
down €2,100 (-97.7%), from €2,150 to €50
- Current portion of long-term debt -€22,316
down €22,316 (-52.5%), from €42,479 to €20,163
- Trade debts -€5,342
down €5,342 (-15.6%), from €34,247 to €28,905
- Turnover -€349,292
no longer reported in 2025 (was €349,292)
- Purchases and services -€331,921
no longer reported in 2025 (was €331,921)
- Gross operating margin +€26,609
up €26,609 (+86.5%), from €30,747 to €57,356
- Staff costs -€18,215
down €18,215 (-38.3%), from €47,535 to €29,320
- Financial charges +€10,886
up €10,886 (+97.0%), from €11,227 to €22,114
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 | €152,505 | €125,258 | -€27,247 | -17.9% |
| Fixed assets | 21/28 | €34,201 | €24,343 | -€9,857 | -28.8% |
| Tangible fixed assets | 22/27 | €32,051 | €24,293 | -€7,757 | -24.2% |
| Land and buildings | 22 | €2,434 | €2,059 | -€375 | -15.4% |
| Plant, machinery and equipment | 23 | €2,709 | €2,354 | -€355 | -13.1% |
| Furniture and vehicles | 24 | €23,031 | €17,228 | -€5,803 | -25.2% |
| Other tangible fixed assets | 26 | €3,877 | €2,653 | -€1,224 | -31.6% |
| Financial fixed assets | 28 | €2,150 | €50 | -€2,100 | -97.7% |
| Current assets | 29/58 | €118,305 | €100,914 | -€17,390 | -14.7% |
| Stocks and contracts in progress | 3 | €4,355 | - | -€4,355 | |
| Stocks | 30/36 | €4,355 | - | -€4,355 | |
| Amounts receivable within one year | 40/41 | €105,086 | €92,752 | -€12,334 | -11.7% |
| Trade receivables | 40 | €12,854 | €7,470 | -€5,384 | -41.9% |
| Other amounts receivable | 41 | €92,231 | €85,282 | -€6,950 | -7.5% |
| Cash at bank and in hand | 54/58 | €3,448 | €3,175 | -€273 | -7.9% |
| Deferred charges and accrued income | 490/1 | €5,417 | €4,988 | -€428 | -7.9% |
| Total equity and liabilities | 10/49 | €152,505 | €125,258 | -€27,247 | -17.9% |
| Equity | 10/15 | €50,251 | €49,465 | -€786 | -1.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €83,037 | €83,037 | = | 0.0% |
| Distributable reserves | 133 | €83,037 | €83,037 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,786 | -€38,571 | -€786 | -2.1% |
| Amounts payable | 17/49 | €102,254 | €75,793 | -€26,462 | -25.9% |
| Amounts payable within one year | 42/48 | €102,254 | €75,793 | -€26,462 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €42,479 | €20,163 | -€22,316 | -52.5% |
| Financial debts | 43 | €2,618 | €2,337 | -€281 | -10.7% |
| Credit institutions | 430/8 | €2,618 | €2,337 | -€281 | -10.7% |
| Trade debts | 44 | €34,247 | €28,905 | -€5,342 | -15.6% |
| Suppliers | 440/4 | €34,247 | €28,905 | -€5,342 | -15.6% |
| Taxes, remuneration and social security | 45 | €22,910 | €24,388 | +€1,478 | +6.5% |
| Taxes | 450/3 | €14,816 | €24,388 | +€9,572 | +64.6% |
| Remuneration and social security | 454/9 | €8,094 | - | -€8,094 | |
| Other amounts payable | 47/48 | €1 | - | -€1 | |
| Turnover | 70 | €349,292 | - | -€349,292 | |
| Goods, raw materials, services and sundry goods | 60/61 | €331,921 | - | -€331,921 | |
| Remuneration, social security and pensions | 62 | €47,535 | €29,320 | -€18,215 | -38.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,332 | €10,894 | -€1,438 | -11.7% |
| Other operating charges | 640/8 | €902 | €1,924 | +€1,022 | +113.3% |
| Gross operating margin | 9900 | €30,747 | €57,356 | +€26,609 | +86.5% |
| Operating profit (loss) | 9901 | -€30,022 | €15,217 | +€45,240 | |
| Financial income | 75/76B | €5,417 | €4,999 | -€418 | -7.7% |
| Recurring financial income | 75 | €5,417 | €4,999 | -€418 | -7.7% |
| Financial charges | 65/66B | €11,227 | €22,114 | +€10,886 | +97.0% |
| Recurring financial charges | 65 | €11,227 | €22,114 | +€10,886 | +97.0% |
| Profit (loss) for the period before taxes | 9903 | -€35,833 | -€1,897 | +€33,935 | +94.7% |
| Income taxes | 67/77 | €1,953 | -€1,112 | -€3,065 | |
| Profit (loss) for the period | 9904 | -€37,786 | -€786 | +€37,000 | +97.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,786 | -€786 | +€37,000 | +97.9% |
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 1 October 2026 via checked.be.