Rayan BV: 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.
Rayan BV
Largest movements
- Cash -€3,581
down €3,581 (-45.6%), from €7,854 to €4,273
mainly Tax, wage and social debts (-€3,530) and Receivables within one year (-€3,211)
- Receivables within one year +€3,211
up €3,211 (+141.5%), from €2,268 to €5,479
- Tangible fixed assets -€386
down €386 (-22.4%), from €1,722 to €1,336
of which Furniture and vehicles: -€304
- Deferred charges and accrued income +€352
new in 2025: €352
- Profit (loss) carried forward +€3,594
up €3,594 (+75.6%), from €4,751 to €8,345
- Tax, wage and social debts -€3,530
down €3,530 (-65.8%), from €5,365 to €1,835
- Trade debts -€468
down €468 (-64.5%), from €726 to €258
- Other operating charges +€730
up €730 (+578.3%), from €126 to €856
- Gross operating margin -€329
down €329 (-4.8%), from €6,791 to €6,462
- Financial charges +€230
up €230 (+1802.1%), from €13 to €243
- Financial income +€210
new in 2025: €210
- Depreciation +€176
up €176 (+83.8%), from €210 to €386
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 | €11,845 | €11,440 | -€405 | -3.4% |
| Fixed assets | 21/28 | €1,722 | €1,336 | -€386 | -22.4% |
| Tangible fixed assets | 22/27 | €1,722 | €1,336 | -€386 | -22.4% |
| Plant, machinery and equipment | 23 | €376 | €294 | -€82 | -21.9% |
| Furniture and vehicles | 24 | €1,346 | €1,042 | -€304 | -22.6% |
| Current assets | 29/58 | €10,123 | €10,105 | -€18 | -0.2% |
| Amounts receivable within one year | 40/41 | €2,268 | €5,479 | +€3,211 | +141.5% |
| Other amounts receivable | 41 | €2,268 | €5,479 | +€3,211 | +141.5% |
| Cash at bank and in hand | 54/58 | €7,854 | €4,273 | -€3,581 | -45.6% |
| Deferred charges and accrued income | 490/1 | - | €352 | +€352 | |
| Total equity and liabilities | 10/49 | €11,845 | €11,440 | -€405 | -3.4% |
| Equity | 10/15 | €5,751 | €9,345 | +€3,594 | +62.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,751 | €8,345 | +€3,594 | +75.6% |
| Amounts payable | 17/49 | €6,094 | €2,095 | -€3,998 | -65.6% |
| Amounts payable within one year | 42/48 | €6,094 | €2,095 | -€3,998 | -65.6% |
| Financial debts | 43 | €3 | €3 | = | 0.0% |
| Other loans | 439 | €3 | €3 | = | 0.0% |
| Trade debts | 44 | €726 | €258 | -€468 | -64.5% |
| Suppliers | 440/4 | €726 | €258 | -€468 | -64.5% |
| Taxes, remuneration and social security | 45 | €5,365 | €1,835 | -€3,530 | -65.8% |
| Taxes | 450/3 | €5,365 | €1,835 | -€3,530 | -65.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210 | €386 | +€176 | +83.8% |
| Other operating charges | 640/8 | €126 | €856 | +€730 | +578.3% |
| Gross operating margin | 9900 | €6,791 | €6,462 | -€329 | -4.8% |
| Operating profit (loss) | 9901 | €6,455 | €5,220 | -€1,235 | -19.1% |
| Financial income | 75/76B | - | €210 | +€210 | |
| Recurring financial income | 75 | - | €210 | +€210 | |
| Financial charges | 65/66B | €13 | €243 | +€230 | +1802.1% |
| Recurring financial charges | 65 | €13 | €243 | +€230 | +1802.1% |
| Profit (loss) for the period before taxes | 9903 | €6,442 | €5,187 | -€1,255 | -19.5% |
| Income taxes | 67/77 | €1,691 | €1,593 | -€98 | -5.8% |
| Profit (loss) for the period | 9904 | €4,751 | €3,594 | -€1,158 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,751 | €3,594 | -€1,158 | -24.4% |
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 12 October 2026 via checked.be.