RASTR: what changed
Two fiscal 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.
RASTR
Largest movements
- Receivables within one year +€23,188
up €23,188 (+245.1%), from €9,462 to €32,650
of which Trade receivables: +€22,720
- Tangible fixed assets -€8,500
down €8,500 (-26.8%), from €31,669 to €23,169
- Cash +€4,943
up €4,943 (+9.5%), from €52,128 to €57,070
mainly Net result for the year (+€46,002) and Depreciation (+€8,500)
- Reserves +€46,002
up €46,002 (+119.8%), from €38,397 to €84,399
- Other debts -€32,950
down €32,950 (-98.6%), from €33,425 to €475
- Tax, wage and social debts +€5,488
up €5,488 (+32.6%), from €16,826 to €22,314
- Gross operating margin +€9,555
up €9,555 (+15.9%), from €60,221 to €69,777
- Taxes +€1,773
up €1,773 (+15.1%), from €11,759 to €13,532
- Other operating charges -€1,637
down €1,637 (-49.0%), from €3,339 to €1,702
- Depreciation +€1,422
up €1,422 (+20.1%), from €7,078 to €8,500
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.
Cash bridge derived
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 | €93,696 | €113,138 | +€19,442 | +20.8% |
| Fixed assets | 21/28 | €31,669 | €23,169 | -€8,500 | -26.8% |
| Tangible fixed assets | 22/27 | €31,669 | €23,169 | -€8,500 | -26.8% |
| Furniture and vehicles | 24 | €31,669 | €23,169 | -€8,500 | -26.8% |
| Current assets | 29/58 | €62,027 | €89,969 | +€27,942 | +45.0% |
| Amounts receivable within one year | 40/41 | €9,462 | €32,650 | +€23,188 | +245.1% |
| Trade receivables | 40 | €9,462 | €32,182 | +€22,720 | +240.1% |
| Other amounts receivable | 41 | - | €468 | +€468 | |
| Cash at bank and in hand | 54/58 | €52,128 | €57,070 | +€4,943 | +9.5% |
| Deferred charges and accrued income | 490/1 | €437 | €249 | -€189 | -43.1% |
| Total equity and liabilities | 10/49 | €93,696 | €113,138 | +€19,442 | +20.8% |
| Equity | 10/15 | €43,397 | €89,399 | +€46,002 | +106.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €38,397 | €84,399 | +€46,002 | +119.8% |
| Distributable reserves | 133 | €38,397 | €84,399 | +€46,002 | +119.8% |
| Amounts payable | 17/49 | €50,299 | €23,739 | -€26,560 | -52.8% |
| Amounts payable within one year | 42/48 | €50,299 | €23,739 | -€26,560 | -52.8% |
| Trade debts | 44 | €48 | €950 | +€901 | +1866.3% |
| Suppliers | 440/4 | €48 | €950 | +€901 | +1866.3% |
| Taxes, remuneration and social security | 45 | €16,826 | €22,314 | +€5,488 | +32.6% |
| Taxes | 450/3 | €16,826 | €22,314 | +€5,488 | +32.6% |
| Other amounts payable | 47/48 | €33,425 | €475 | -€32,950 | -98.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,078 | €8,500 | +€1,422 | +20.1% |
| Other operating charges | 640/8 | €3,339 | €1,702 | -€1,637 | -49.0% |
| Gross operating margin | 9900 | €60,221 | €69,777 | +€9,555 | +15.9% |
| Operating profit (loss) | 9901 | €49,805 | €59,575 | +€9,770 | +19.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €353 | €40 | -€312 | -88.6% |
| Recurring financial charges | 65 | €353 | €40 | -€312 | -88.6% |
| Profit (loss) for the period before taxes | 9903 | €49,452 | €59,534 | +€10,082 | +20.4% |
| Income taxes | 67/77 | €11,759 | €13,532 | +€1,773 | +15.1% |
| Profit (loss) for the period | 9904 | €37,693 | €46,002 | +€8,309 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,693 | €46,002 | +€8,309 | +22.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.