RASTI-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.
RASTI-CO
Largest movements
- Cash +€61,701
up €61,701 (+32.8%), from €187,852 to €249,553
mainly Receivables after one year (+€50,000) and Depreciation (+€36,056)
- Receivables after one year -€50,000
down €50,000 (-25.0%), from €200,000 to €150,000
- Receivables within one year -€30,153
down €30,153 (-55.4%), from €54,392 to €24,238
of which Trade receivables: -€26,619
- Reserves +€36,801
up €36,801 (+8.8%), from €419,129 to €455,930
of which Distributable reserves: +€36,801
- Tax, wage and social debts -€25,763
down €25,763 (-57.0%), from €45,171 to €19,408
of which Taxes: -€18,683
- Advances received -€23,576
down €23,576 (-87.5%), from €26,930 to €3,354
- Gross operating margin +€7,473
up €7,473 (+11.0%), from €67,924 to €75,397
- Financial income +€7,252
up €7,252 (+132%), from €5,502 to €12,754
- Depreciation +€1,124
up €1,124 (+3.2%), from €34,933 to €36,056
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 | €514,859 | €498,582 | -€16,276 | -3.2% |
| Fixed assets | 21/28 | €64,383 | €67,553 | +€3,170 | +4.9% |
| Tangible fixed assets | 22/27 | €64,383 | €67,553 | +€3,170 | +4.9% |
| Land and buildings | 22 | €3,313 | €2,842 | -€471 | -14.2% |
| Plant, machinery and equipment | 23 | €25,520 | €19,039 | -€6,481 | -25.4% |
| Furniture and vehicles | 24 | €35,550 | €45,672 | +€10,122 | +28.5% |
| Current assets | 29/58 | €450,476 | €431,030 | -€19,446 | -4.3% |
| Amounts receivable after more than one year | 29 | €200,000 | €150,000 | -€50,000 | -25.0% |
| Other amounts receivable | 291 | €200,000 | €150,000 | -€50,000 | -25.0% |
| Amounts receivable within one year | 40/41 | €54,392 | €24,238 | -€30,153 | -55.4% |
| Trade receivables | 40 | €43,977 | €17,358 | -€26,619 | -60.5% |
| Other amounts receivable | 41 | €10,414 | €6,880 | -€3,534 | -33.9% |
| Cash at bank and in hand | 54/58 | €187,852 | €249,553 | +€61,701 | +32.8% |
| Deferred charges and accrued income | 490/1 | €8,233 | €7,239 | -€994 | -12.1% |
| Total equity and liabilities | 10/49 | €514,859 | €498,582 | -€16,276 | -3.2% |
| Equity | 10/15 | €431,529 | €468,330 | +€36,801 | +8.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €419,129 | €455,930 | +€36,801 | +8.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,587 | €2,587 | = | 0.0% |
| Distributable reserves | 133 | €414,682 | €451,483 | +€36,801 | +8.9% |
| Profit (loss) carried forward | 14 | €0 | - | -€0 | |
| Amounts payable | 17/49 | €83,329 | €30,252 | -€53,077 | -63.7% |
| Amounts payable within one year | 42/48 | €83,329 | €30,252 | -€53,077 | -63.7% |
| Trade debts | 44 | €11,229 | €7,490 | -€3,738 | -33.3% |
| Suppliers | 440/4 | €11,229 | €7,490 | -€3,738 | -33.3% |
| Advances received on contracts in progress | 46 | €26,930 | €3,354 | -€23,576 | -87.5% |
| Taxes, remuneration and social security | 45 | €45,171 | €19,408 | -€25,763 | -57.0% |
| Taxes | 450/3 | €38,091 | €19,408 | -€18,683 | -49.0% |
| Remuneration and social security | 454/9 | €7,080 | - | -€7,080 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,933 | €36,056 | +€1,124 | +3.2% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | €329 | €360 | +€31 | +9.3% |
| Gross operating margin | 9900 | €67,924 | €75,397 | +€7,473 | +11.0% |
| Operating profit (loss) | 9901 | €32,157 | €38,461 | +€6,304 | +19.6% |
| Financial income | 75/76B | €5,502 | €12,754 | +€7,252 | +132% |
| Recurring financial income | 75 | €5,502 | €12,754 | +€7,252 | +132% |
| Financial charges | 65/66B | €498 | €428 | -€70 | -14.1% |
| Recurring financial charges | 65 | €498 | €428 | -€70 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €37,161 | €50,788 | +€13,627 | +36.7% |
| Income taxes | 67/77 | €17,214 | €16,523 | -€691 | -4.0% |
| Profit (loss) for the period | 9904 | €19,947 | €34,264 | +€14,317 | +71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,947 | €34,264 | +€14,317 | +71.8% |
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 18 October 2026 via checked.be.