RASSINFOSSE: 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.
RASSINFOSSE
Largest movements
- Receivables within one year +€24,634
up €24,634 (+1,281%), from €1,924 to €26,557
of which Other amounts receivable: +€24,657
- Tangible fixed assets -€5,251
down €5,251 (-46.2%), from €11,367 to €6,116
of which Furniture and vehicles: -€5,069
- Cash +€795
up €795 (+4.6%), from €17,268 to €18,064
mainly Current portion of long-term debt (+€11,584) and Net result for the year (+€6,913)
- Current portion of long-term debt +€11,584
new in 2025: €11,584
- Other debts -€7,389
down €7,389 (-88.7%), from €8,330 to €941
- Profit (loss) carried forward +€6,913
up €6,913 (+562%), from €1,231 to €8,143
- Debts after one year +€4,972
new in 2025: €4,972
- Trade debts +€2,967
up €2,967 (+109%), from €2,715 to €5,682
- Taxes +€6,792
up €6,792 (+218%), from €3,120 to €9,913
- Gross operating margin +€6,106
up €6,106 (+27.6%), from €22,142 to €28,248
- Other operating charges +€5,313
up €5,313 (+593%), from €897 to €6,210
- Financial income +€1,301
up €1,301 (+200,080%), from €1 to €1,301
- Depreciation -€707
down €707 (-10.2%), from €6,904 to €6,197
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 | €31,968 | €52,110 | +€20,142 | +63.0% |
| Fixed assets | 21/28 | €12,115 | €6,864 | -€5,251 | -43.3% |
| Tangible fixed assets | 22/27 | €11,367 | €6,116 | -€5,251 | -46.2% |
| Furniture and vehicles | 24 | €11,185 | €6,116 | -€5,069 | -45.3% |
| Other tangible fixed assets | 26 | €182 | - | -€182 | |
| Financial fixed assets | 28 | €748 | €748 | = | 0.0% |
| Current assets | 29/58 | €19,853 | €45,247 | +€25,393 | +128% |
| Amounts receivable within one year | 40/41 | €1,924 | €26,557 | +€24,634 | +1,281% |
| Trade receivables | 40 | €1,924 | €1,900 | -€24 | -1.2% |
| Other amounts receivable | 41 | - | €24,657 | +€24,657 | |
| Cash at bank and in hand | 54/58 | €17,268 | €18,064 | +€795 | +4.6% |
| Deferred charges and accrued income | 490/1 | €661 | €626 | -€36 | -5.4% |
| Total equity and liabilities | 10/49 | €31,968 | €52,110 | +€20,142 | +63.0% |
| Equity | 10/15 | €9,291 | €16,203 | +€6,913 | +74.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €1,231 | €8,143 | +€6,913 | +562% |
| Amounts payable | 17/49 | €22,678 | €35,907 | +€13,230 | +58.3% |
| Amounts payable after more than one year | 17 | - | €4,972 | +€4,972 | |
| Financial debts | 170/4 | - | €4,972 | +€4,972 | |
| Amounts payable within one year | 42/48 | €22,678 | €30,435 | +€7,758 | +34.2% |
| Current portion of amounts payable after more than one year | 42 | - | €11,584 | +€11,584 | |
| Trade debts | 44 | €2,715 | €5,682 | +€2,967 | +109% |
| Suppliers | 440/4 | €2,715 | €5,682 | +€2,967 | +109% |
| Taxes, remuneration and social security | 45 | €11,632 | €12,228 | +€596 | +5.1% |
| Taxes | 450/3 | €9,932 | €10,528 | +€596 | +6.0% |
| Remuneration and social security | 454/9 | €1,700 | €1,700 | = | 0.0% |
| Other amounts payable | 47/48 | €8,330 | €941 | -€7,389 | -88.7% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,904 | €6,197 | -€707 | -10.2% |
| Other operating charges | 640/8 | €897 | €6,210 | +€5,313 | +593% |
| Gross operating margin | 9900 | €22,142 | €28,248 | +€6,106 | +27.6% |
| Operating profit (loss) | 9901 | €14,341 | €15,841 | +€1,500 | +10.5% |
| Financial income | 75/76B | €1 | €1,301 | +€1,301 | +200,080% |
| Recurring financial income | 75 | €1 | €1,301 | +€1,301 | +200,080% |
| Financial charges | 65/66B | €730 | €317 | -€413 | -56.6% |
| Recurring financial charges | 65 | €730 | €317 | -€413 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | €13,612 | €16,825 | +€3,214 | +23.6% |
| Income taxes | 67/77 | €3,120 | €9,913 | +€6,792 | +218% |
| Profit (loss) for the period | 9904 | €10,492 | €6,913 | -€3,579 | -34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,492 | €6,913 | -€3,579 | -34.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.