RASPBERRY DESIGN: 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 DESIGN
Largest movements
- Receivables within one year +€34,644
up €34,644 (+187.0%), from €18,523 to €53,166
of which Trade receivables: +€35,870
- Tangible fixed assets -€6,629
down €6,629 (-6.7%), from €98,525 to €91,896
of which Land and buildings: -€9,113
- Other debts +€18,847
up €18,847 (+104.7%), from €18,000 to €36,847
- Profit (loss) carried forward +€7,641
up €7,641 (+61.7%), from -€12,379 to -€4,738
- Tax, wage and social debts +€5,934
up €5,934 (+87.6%), from €6,778 to €12,713
of which Taxes: +€4,219
- Debts after one year -€5,119
down €5,119 (-9.1%), from €56,147 to €51,028
- Trade debts +€3,394
up €3,394 (+63.9%), from €5,315 to €8,708
- Gross operating margin +€50,418
up €50,418 (+789.2%), from €6,389 to €56,807
- Staff costs +€7,996
up €7,996 (+32.7%), from €24,489 to €32,485
- Other operating charges +€795
up €795 (+42.8%), from €1,856 to €2,651
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 | €120,857 | €148,937 | +€28,080 | +23.2% |
| Fixed assets | 21/28 | €98,525 | €91,896 | -€6,629 | -6.7% |
| Tangible fixed assets | 22/27 | €98,525 | €91,896 | -€6,629 | -6.7% |
| Land and buildings | 22 | €95,691 | €86,578 | -€9,113 | -9.5% |
| Plant, machinery and equipment | 23 | €269 | €180 | -€89 | -33.0% |
| Furniture and vehicles | 24 | €2,564 | €5,138 | +€2,574 | +100.4% |
| Current assets | 29/58 | €22,332 | €57,040 | +€34,708 | +155.4% |
| Amounts receivable within one year | 40/41 | €18,523 | €53,166 | +€34,644 | +187.0% |
| Trade receivables | 40 | €17,296 | €53,166 | +€35,870 | +207.4% |
| Other amounts receivable | 41 | €1,227 | - | -€1,227 | |
| Cash at bank and in hand | 54/58 | €3,809 | €3,874 | +€65 | +1.7% |
| Total equity and liabilities | 10/49 | €120,857 | €148,937 | +€28,080 | +23.2% |
| Equity | 10/15 | €26,881 | €34,522 | +€7,641 | +28.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €26,860 | €26,860 | = | 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% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,379 | -€4,738 | +€7,641 | +61.7% |
| Amounts payable | 17/49 | €93,977 | €114,415 | +€20,438 | +21.7% |
| Amounts payable after more than one year | 17 | €56,147 | €51,028 | -€5,119 | -9.1% |
| Financial debts | 170/4 | €56,147 | €51,028 | -€5,119 | -9.1% |
| Amounts payable within one year | 42/48 | €35,119 | €63,387 | +€28,267 | +80.5% |
| Current portion of amounts payable after more than one year | 42 | €5,026 | €5,119 | +€93 | +1.8% |
| Trade debts | 44 | €5,315 | €8,708 | +€3,394 | +63.9% |
| Suppliers | 440/4 | €5,315 | €8,708 | +€3,394 | +63.9% |
| Taxes, remuneration and social security | 45 | €6,778 | €12,713 | +€5,934 | +87.6% |
| Taxes | 450/3 | - | €4,219 | +€4,219 | |
| Remuneration and social security | 454/9 | €6,778 | €8,494 | +€1,716 | +25.3% |
| Other amounts payable | 47/48 | €18,000 | €36,847 | +€18,847 | +104.7% |
| Accrued charges and deferred income | 492/3 | €2,710 | - | -€2,710 | |
| Remuneration, social security and pensions | 62 | €24,489 | €32,485 | +€7,996 | +32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,254 | €10,188 | -€66 | -0.6% |
| Other operating charges | 640/8 | €1,856 | €2,651 | +€795 | +42.8% |
| Gross operating margin | 9900 | €6,389 | €56,807 | +€50,418 | +789.2% |
| Operating profit (loss) | 9901 | -€30,211 | €11,483 | +€41,693 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €3,437 | €3,591 | +€154 | +4.5% |
| Recurring financial charges | 65 | €3,437 | €3,591 | +€154 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€33,646 | €7,891 | +€41,537 | |
| Income taxes | 67/77 | - | €250 | +€250 | |
| Profit (loss) for the period | 9904 | -€33,646 | €7,641 | +€41,287 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,646 | €7,641 | +€41,287 |
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 30 September 2026 via checked.be.