RATATOUILLE: 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.
RATATOUILLE
Largest movements
- Tangible fixed assets -€17,014
down €17,014 (-13.2%), from €128,539 to €111,525
of which Land and buildings: -€13,713
- Cash -€6,336
down €6,336 (-46.4%), from €13,643 to €7,307
mainly Net result for the year (-€26,601) and Debts after one year (-€19,607)
- Receivables within one year -€5,125
down €5,125 (-17.0%), from €30,198 to €25,073
of which Other amounts receivable: -€5,885
- Stocks and contracts +€2,520
up €2,520 (+44.3%), from €5,690 to €8,210
- Profit (loss) carried forward -€26,601
down €26,601 (-55.5%), from €47,893 to €21,292
- Debts after one year -€19,607
down €19,607 (-25.2%), from €77,775 to €58,168
- Trade debts +€12,630
up €12,630 (+615%), from €2,054 to €14,684
- Short-term financial debts +€10,318
new in 2025: €10,318
- Tax, wage and social debts -€2,548
no longer reported in 2025 (was €2,548)
- Gross operating margin -€27,106
down €27,106 (-84.7%), from €32,017 to €4,911
- Taxes +€3,729
new in 2025: €3,729
- Staff costs -€1,489
down €1,489 (-24.0%), from €6,197 to €4,708
- Depreciation -€587
down €587 (-3.0%), from €19,343 to €18,756
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 | €178,357 | €154,019 | -€24,338 | -13.6% |
| Fixed assets | 21/28 | €128,826 | €111,916 | -€16,910 | -13.1% |
| Tangible fixed assets | 22/27 | €128,539 | €111,525 | -€17,014 | -13.2% |
| Land and buildings | 22 | €123,254 | €109,541 | -€13,713 | -11.1% |
| Plant, machinery and equipment | 23 | €2,859 | €1,984 | -€875 | -30.6% |
| Furniture and vehicles | 24 | €2,426 | - | -€2,426 | |
| Financial fixed assets | 28 | €287 | €391 | +€104 | +36.2% |
| Current assets | 29/58 | €49,531 | €42,103 | -€7,428 | -15.0% |
| Stocks and contracts in progress | 3 | €5,690 | €8,210 | +€2,520 | +44.3% |
| Stocks | 30/36 | €5,690 | €8,210 | +€2,520 | +44.3% |
| Amounts receivable within one year | 40/41 | €30,198 | €25,073 | -€5,125 | -17.0% |
| Trade receivables | 40 | - | €760 | +€760 | |
| Other amounts receivable | 41 | €30,198 | €24,313 | -€5,885 | -19.5% |
| Cash at bank and in hand | 54/58 | €13,643 | €7,307 | -€6,336 | -46.4% |
| Deferred charges and accrued income | 490/1 | - | €1,513 | +€1,513 | |
| Total equity and liabilities | 10/49 | €178,357 | €154,019 | -€24,338 | -13.6% |
| Equity | 10/15 | €76,739 | €50,138 | -€26,601 | -34.7% |
| Contributions | 10/11 | €18,598 | €18,598 | = | 0.0% |
| Reserves | 13 | €10,248 | €10,248 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,983 | €1,983 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,983 | €1,983 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,265 | €8,265 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,893 | €21,292 | -€26,601 | -55.5% |
| Amounts payable | 17/49 | €101,618 | €103,881 | +€2,263 | +2.2% |
| Amounts payable after more than one year | 17 | €77,775 | €58,168 | -€19,607 | -25.2% |
| Financial debts | 170/4 | €77,775 | €58,168 | -€19,607 | -25.2% |
| Amounts payable within one year | 42/48 | €23,843 | €44,386 | +€20,543 | +86.2% |
| Current portion of amounts payable after more than one year | 42 | €19,241 | €19,384 | +€143 | +0.7% |
| Financial debts | 43 | - | €10,318 | +€10,318 | |
| Credit institutions | 430/8 | - | €10,318 | +€10,318 | |
| Trade debts | 44 | €2,054 | €14,684 | +€12,630 | +615% |
| Suppliers | 440/4 | €2,054 | €14,684 | +€12,630 | +615% |
| Taxes, remuneration and social security | 45 | €2,548 | - | -€2,548 | |
| Taxes | 450/3 | €2,548 | - | -€2,548 | |
| Accrued charges and deferred income | 492/3 | - | €1,327 | +€1,327 | |
| Remuneration, social security and pensions | 62 | €6,197 | €4,708 | -€1,489 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,343 | €18,756 | -€587 | -3.0% |
| Gross operating margin | 9900 | €32,017 | €4,911 | -€27,106 | -84.7% |
| Operating profit (loss) | 9901 | €6,477 | -€18,553 | -€25,030 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €4,353 | €4,320 | -€33 | -0.8% |
| Recurring financial charges | 65 | €4,353 | €4,320 | -€33 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €2,124 | -€22,872 | -€24,996 | |
| Income taxes | 67/77 | - | €3,729 | +€3,729 | |
| Profit (loss) for the period | 9904 | €2,124 | -€26,601 | -€28,725 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,124 | -€26,601 | -€28,725 |
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 1 November 2026 via checked.be.