RASQUIN & CO: 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.
RASQUIN & CO
Largest movements
- Receivables within one year -€8,451
down €8,451 (-94.1%), from €8,977 to €526
of which Trade receivables: -€8,451
- Tangible fixed assets -€6,560
down €6,560 (-80.5%), from €8,148 to €1,588
- Stocks and contracts -€1,540
down €1,540 (-67.3%), from €2,287 to €748
- Trade debts -€7,357
down €7,357 (-71.2%), from €10,328 to €2,971
- Current portion of long-term debt -€5,263
down €5,263 (-89.2%), from €5,901 to €637
- Tax, wage and social debts -€3,311
down €3,311 (-49.4%), from €6,701 to €3,389
of which Taxes: -€1,811
- Profit (loss) carried forward +€1,102
up €1,102 (+3.9%), from -€28,296 to -€27,194
- Short-term financial debts -€1,090
down €1,090 (-19.1%), from €5,715 to €4,625
- Gross operating margin -€3,273
down €3,273 (-23.4%), from €13,962 to €10,689
- Staff costs +€596
up €596 (+146%), from €408 to €1,005
- Financial charges -€396
down €396 (-23.1%), from €1,710 to €1,314
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 | €21,531 | €4,889 | -€16,642 | -77.3% |
| Fixed assets | 21/28 | €9,917 | €3,357 | -€6,560 | -66.1% |
| Tangible fixed assets | 22/27 | €8,148 | €1,588 | -€6,560 | -80.5% |
| Furniture and vehicles | 24 | €8,148 | €1,588 | -€6,560 | -80.5% |
| Financial fixed assets | 28 | €1,770 | €1,770 | = | 0.0% |
| Current assets | 29/58 | €11,614 | €1,531 | -€10,083 | -86.8% |
| Stocks and contracts in progress | 3 | €2,287 | €748 | -€1,540 | -67.3% |
| Stocks | 30/36 | €2,287 | €748 | -€1,540 | -67.3% |
| Amounts receivable within one year | 40/41 | €8,977 | €526 | -€8,451 | -94.1% |
| Trade receivables | 40 | €8,523 | €73 | -€8,451 | -99.1% |
| Other amounts receivable | 41 | €453 | €453 | = | 0.0% |
| Current investments | 50/53 | €3 | €3 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €135 | €37 | -€98 | -72.7% |
| Deferred charges and accrued income | 490/1 | €211 | €217 | +€6 | +2.9% |
| Total equity and liabilities | 10/49 | €21,531 | €4,889 | -€16,642 | -77.3% |
| Equity | 10/15 | -€7,836 | -€6,734 | +€1,102 | +14.1% |
| 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 | -€28,296 | -€27,194 | +€1,102 | +3.9% |
| Amounts payable | 17/49 | €29,367 | €11,622 | -€17,745 | -60.4% |
| Amounts payable within one year | 42/48 | €29,367 | €11,622 | -€17,745 | -60.4% |
| Current portion of amounts payable after more than one year | 42 | €5,901 | €637 | -€5,263 | -89.2% |
| Financial debts | 43 | €5,715 | €4,625 | -€1,090 | -19.1% |
| Credit institutions | 430/8 | €5,715 | €4,625 | -€1,090 | -19.1% |
| Trade debts | 44 | €10,328 | €2,971 | -€7,357 | -71.2% |
| Suppliers | 440/4 | €10,328 | €2,971 | -€7,357 | -71.2% |
| Taxes, remuneration and social security | 45 | €6,701 | €3,389 | -€3,311 | -49.4% |
| Taxes | 450/3 | €5,201 | €3,389 | -€1,811 | -34.8% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €723 | - | -€723 | |
| Remuneration, social security and pensions | 62 | €408 | €1,005 | +€596 | +146% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,560 | €6,560 | = | 0.0% |
| Other operating charges | 640/8 | €811 | €708 | -€103 | -12.7% |
| Gross operating margin | 9900 | €13,962 | €10,689 | -€3,273 | -23.4% |
| Operating profit (loss) | 9901 | €6,183 | €2,417 | -€3,766 | -60.9% |
| Financial charges | 65/66B | €1,710 | €1,314 | -€396 | -23.1% |
| Recurring financial charges | 65 | €1,710 | €1,314 | -€396 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €4,473 | €1,102 | -€3,370 | -75.4% |
| Profit (loss) for the period | 9904 | €4,473 | €1,102 | -€3,370 | -75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,473 | €1,102 | -€3,370 | -75.4% |
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 15 October 2026 via checked.be.