RASSENCHAUFFE: 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.
RASSENCHAUFFE
Largest movements
- Cash +€51,666
up €51,666 (+182%), from €28,333 to €79,999
mainly Other debts (+€72,741) and Net result for the year (+€57,426)
- Receivables within one year -€2,203
down €2,203 (-41.9%), from €5,260 to €3,057
of which Other amounts receivable: -€2,105
- Tangible fixed assets +€1,589
up €1,589 (+117%), from €1,354 to €2,943
of which Furniture and vehicles: +€2,319
- Other debts +€72,741
up €72,741 (+4,505%), from €1,615 to €74,356
- Reserves -€21,574
down €21,574 (-98.9%), from €21,807 to €234
- Gross operating margin +€53,954
up €53,954 (+296%), from €18,253 to €72,207
- Taxes +€11,787
up €11,787 (+386%), from €3,055 to €14,842
- Depreciation -€3,852
down €3,852 (-79.8%), from €4,829 to €977
- Financial income +€1,503
up €1,503 (+217%), from €692 to €2,195
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 | €36,761 | €87,934 | +€51,173 | +139% |
| Fixed assets | 21/28 | €1,529 | €3,118 | +€1,589 | +104% |
| Tangible fixed assets | 22/27 | €1,354 | €2,943 | +€1,589 | +117% |
| Plant, machinery and equipment | 23 | €1,354 | €624 | -€730 | -53.9% |
| Furniture and vehicles | 24 | €0 | €2,319 | +€2,319 | |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €35,233 | €84,816 | +€49,584 | +141% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,260 | €3,057 | -€2,203 | -41.9% |
| Trade receivables | 40 | €1,400 | €1,302 | -€98 | -7.0% |
| Other amounts receivable | 41 | €3,860 | €1,755 | -€2,105 | -54.5% |
| Cash at bank and in hand | 54/58 | €28,333 | €79,999 | +€51,666 | +182% |
| Deferred charges and accrued income | 490/1 | €139 | €260 | +€121 | +86.6% |
| Total equity and liabilities | 10/49 | €36,761 | €87,934 | +€51,173 | +139% |
| Equity | 10/15 | €26,807 | €5,234 | -€21,574 | -80.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,807 | €234 | -€21,574 | -98.9% |
| Distributable reserves | 133 | €21,807 | €234 | -€21,574 | -98.9% |
| Amounts payable | 17/49 | €9,954 | €82,700 | +€72,746 | +731% |
| Amounts payable within one year | 42/48 | €9,954 | €82,700 | +€72,746 | +731% |
| Current portion of amounts payable after more than one year | 42 | €99 | - | -€99 | |
| Trade debts | 44 | €6,615 | €5,906 | -€709 | -10.7% |
| Suppliers | 440/4 | €6,615 | €5,906 | -€709 | -10.7% |
| Taxes, remuneration and social security | 45 | €1,626 | €2,439 | +€813 | +50.0% |
| Taxes | 450/3 | €1,626 | €2,439 | +€813 | +50.0% |
| Other amounts payable | 47/48 | €1,615 | €74,356 | +€72,741 | +4,505% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,829 | €977 | -€3,852 | -79.8% |
| Other operating charges | 640/8 | €1,041 | €1,064 | +€22 | +2.1% |
| Gross operating margin | 9900 | €18,253 | €72,207 | +€53,954 | +296% |
| Operating profit (loss) | 9901 | €12,383 | €70,166 | +€57,783 | +467% |
| Financial income | 75/76B | €692 | €2,195 | +€1,503 | +217% |
| Recurring financial income | 75 | €692 | €2,195 | +€1,503 | +217% |
| Financial charges | 65/66B | €122 | €93 | -€29 | -23.6% |
| Recurring financial charges | 65 | €122 | €93 | -€29 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €12,953 | €72,268 | +€59,315 | +458% |
| Income taxes | 67/77 | €3,055 | €14,842 | +€11,787 | +386% |
| Profit (loss) for the period | 9904 | €9,898 | €57,426 | +€47,528 | +480% |
| Profit (loss) for the period to be appropriated | 9905 | €9,898 | €57,426 | +€47,528 | +480% |
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 23 October 2026 via checked.be.