Rational-Products: 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.
Rational-Products
Largest movements
- Cash -€7,114
down €7,114 (-45.7%), from €15,551 to €8,437
mainly Net result for the year (-€4,219) and Receivables within one year (-€3,657)
- Receivables within one year +€3,657
up €3,657, from €0 to €3,657
- Profit (loss) carried forward -€4,219
down €4,219 (-0.5%), from -€876,240 to -€880,459
- Other debts +€802
up €802 (+0.3%), from €272,539 to €273,341
- Write-downs -€360,184
down €360,184 (-100%), from €360,184 to €0
- Financial charges -€4,603
down €4,603 (-78.3%), from €5,877 to €1,274
- Financial income -€4,598
down €4,598 (-98.1%), from €4,688 to €90
- Gross operating margin -€2,061
down €2,061 (-626%), from -€329 to -€2,390
- Staff costs +€795
up €795, from -€795 to €0
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 | €15,551 | €12,094 | -€3,457 | -22.2% |
| Current assets | 29/58 | €15,551 | €12,094 | -€3,457 | -22.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €0 | €3,657 | +€3,657 | |
| Other amounts receivable | 41 | €0 | €3,657 | +€3,657 | |
| Cash at bank and in hand | 54/58 | €15,551 | €8,437 | -€7,114 | -45.7% |
| Total equity and liabilities | 10/49 | €15,551 | €12,094 | -€3,457 | -22.2% |
| Equity | 10/15 | -€857,640 | -€861,859 | -€4,219 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€876,240 | -€880,459 | -€4,219 | -0.5% |
| Amounts payable | 17/49 | €873,191 | €873,953 | +€762 | +0.1% |
| Amounts payable after more than one year | 17 | €600,000 | €600,000 | = | 0.0% |
| Financial debts | 170/4 | €600,000 | €600,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €273,191 | €273,953 | +€762 | +0.3% |
| Trade debts | 44 | €652 | €612 | -€40 | -6.1% |
| Suppliers | 440/4 | €652 | €612 | -€40 | -6.1% |
| Other amounts payable | 47/48 | €272,539 | €273,341 | +€802 | +0.3% |
| Remuneration, social security and pensions | 62 | -€795 | €0 | +€795 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €360,184 | €0 | -€360,184 | -100% |
| Other operating charges | 640/8 | €505 | €645 | +€139 | +27.6% |
| Gross operating margin | 9900 | -€329 | -€2,390 | -€2,061 | -626% |
| Operating profit (loss) | 9901 | -€360,223 | -€3,034 | +€357,189 | +99.2% |
| Financial income | 75/76B | €4,688 | €90 | -€4,598 | -98.1% |
| Recurring financial income | 75 | €4,688 | €90 | -€4,598 | -98.1% |
| Financial charges | 65/66B | €5,877 | €1,274 | -€4,603 | -78.3% |
| Recurring financial charges | 65 | €5,877 | €1,274 | -€4,603 | -78.3% |
| Profit (loss) for the period before taxes | 9903 | -€361,413 | -€4,219 | +€357,194 | +98.8% |
| Profit (loss) for the period | 9904 | -€361,413 | -€4,219 | +€357,194 | +98.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€361,413 | -€4,219 | +€357,194 | +98.8% |
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 22 October 2026 via checked.be.