RASS CLEAN: 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.
RASS CLEAN
Largest movements
- Receivables within one year +€44,557
up €44,557 (+68.7%), from €64,838 to €109,394
of which Other amounts receivable: +€44,698
- Profit (loss) carried forward +€31,880
up €31,880 (+72.5%), from €43,978 to €75,858
- Tax, wage and social debts +€13,971
up €13,971 (+292%), from €4,784 to €18,755
of which Remuneration and social security: +€8,100
- Trade debts -€1,346
down €1,346 (-43.3%), from €3,110 to €1,765
of which Bills of exchange payable: -€1,580
- Turnover -€63,145
no longer reported in 2024 (was €63,145)
- Purchases and services -€41,792
no longer reported in 2024 (was €41,792)
- Gross operating margin +€21,986
up €21,986 (+103%), from €21,353 to €43,339
- Taxes +€6,124
up €6,124 (+135%), from €4,531 to €10,655
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,838 | €109,394 | +€44,557 | +68.7% |
| Current assets | 29/58 | €64,838 | €109,394 | +€44,557 | +68.7% |
| Amounts receivable within one year | 40/41 | €64,838 | €109,394 | +€44,557 | +68.7% |
| Trade receivables | 40 | €2,186 | €2,045 | -€141 | -6.5% |
| Other amounts receivable | 41 | €62,651 | €107,349 | +€44,698 | +71.3% |
| Total equity and liabilities | 10/49 | €64,838 | €109,394 | +€44,557 | +68.7% |
| Equity | 10/15 | €52,038 | €83,918 | +€31,880 | +61.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 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 | €43,978 | €75,858 | +€31,880 | +72.5% |
| Amounts payable | 17/49 | €12,800 | €25,476 | +€12,676 | +99.0% |
| Amounts payable within one year | 42/48 | €12,800 | €25,476 | +€12,676 | +99.0% |
| Financial debts | 43 | €4,906 | €4,957 | +€51 | +1.0% |
| Credit institutions | 430/8 | €4,906 | €4,957 | +€51 | +1.0% |
| Trade debts | 44 | €3,110 | €1,765 | -€1,346 | -43.3% |
| Suppliers | 440/4 | €1,530 | €1,765 | +€235 | +15.3% |
| Bills of exchange payable | 441 | €1,580 | - | -€1,580 | |
| Taxes, remuneration and social security | 45 | €4,784 | €18,755 | +€13,971 | +292% |
| Taxes | 450/3 | €4,784 | €10,655 | +€5,871 | +123% |
| Remuneration and social security | 454/9 | - | €8,100 | +€8,100 | |
| Turnover | 70 | €63,145 | - | -€63,145 | |
| Goods, raw materials, services and sundry goods | 60/61 | €41,792 | - | -€41,792 | |
| Other operating charges | 640/8 | €28 | €85 | +€57 | +201% |
| Gross operating margin | 9900 | €21,353 | €43,339 | +€21,986 | +103% |
| Operating profit (loss) | 9901 | €21,324 | €43,254 | +€21,929 | +103% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Non-recurring financial income | 76B | €1 | - | -€1 | |
| Financial charges | 65/66B | €719 | €718 | -€1 | -0.1% |
| Recurring financial charges | 65 | €719 | €718 | -€1 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €20,606 | €42,536 | +€21,929 | +106% |
| Income taxes | 67/77 | €4,531 | €10,655 | +€6,124 | +135% |
| Profit (loss) for the period | 9904 | €16,076 | €31,880 | +€15,805 | +98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,076 | €31,880 | +€15,805 | +98.3% |
Source: filed annual accounts (NBB), financial years ended 31 May 2023 and 31 May 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.