RAYANE ET PARTNERS: 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.
RAYANE ET PARTNERS
Largest movements
- Receivables within one year +€51,596
up €51,596 (+59.2%), from €87,108 to €138,704
of which Trade receivables: +€46,448
- Cash -€14,391
down €14,391 (-94.8%), from €15,181 to €790
mainly Receivables within one year (-€51,596) and Investment in fixed assets (net) (-€12,000)
- Deferred charges and accrued income +€10,931
new in 2024: €10,931
- Tangible fixed assets +€3,145
up €3,145 (+32.2%), from €9,780 to €12,924
of which Furniture and vehicles: +€3,669
- Trade debts +€54,629
up €54,629 (+118%), from €46,297 to €100,927
- Other debts -€9,871
down €9,871 (-12.8%), from €77,151 to €67,280
- Tax, wage and social debts +€3,717
up €3,717 (+102%), from €3,637 to €7,355
of which Remuneration and social security: +€2,729
- Profit (loss) carried forward +€2,805
up €2,805 (+356%), from €787 to €3,592
- Gross operating margin +€30,867
up €30,867 (+59.6%), from €51,810 to €82,677
- Staff costs +€21,111
up €21,111 (+46.0%), from €45,900 to €67,012
- Depreciation +€8,855
new in 2024: €8,855
- Other operating charges +€1,774
up €1,774 (+232%), from €766 to €2,540
- Financial charges +€874
up €874 (+172%), from €508 to €1,383
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153,689 | €204,970 | +€51,281 | +33.4% |
| Fixed assets | 21/28 | €22,530 | €25,674 | +€3,145 | +14.0% |
| Tangible fixed assets | 22/27 | €9,780 | €12,924 | +€3,145 | +32.2% |
| Plant, machinery and equipment | 23 | €1,048 | €524 | -€524 | -50.0% |
| Furniture and vehicles | 24 | €8,731 | €12,400 | +€3,669 | +42.0% |
| Financial fixed assets | 28 | €12,750 | €12,750 | = | 0.0% |
| Current assets | 29/58 | €131,160 | €179,296 | +€48,136 | +36.7% |
| Stocks and contracts in progress | 3 | €28,871 | €28,871 | = | 0.0% |
| Stocks | 30/36 | €28,871 | €28,871 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €87,108 | €138,704 | +€51,596 | +59.2% |
| Trade receivables | 40 | €86,091 | €132,539 | +€46,448 | +54.0% |
| Other amounts receivable | 41 | €1,018 | €6,165 | +€5,148 | +506% |
| Cash at bank and in hand | 54/58 | €15,181 | €790 | -€14,391 | -94.8% |
| Deferred charges and accrued income | 490/1 | - | €10,931 | +€10,931 | |
| Total equity and liabilities | 10/49 | €153,689 | €204,970 | +€51,281 | +33.4% |
| Equity | 10/15 | €26,604 | €29,409 | +€2,805 | +10.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €7,224 | €7,224 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,224 | €7,224 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,224 | €7,224 | = | 0.0% |
| Profit (loss) carried forward | 14 | €787 | €3,592 | +€2,805 | +356% |
| Amounts payable | 17/49 | €127,086 | €175,561 | +€48,476 | +38.1% |
| Amounts payable within one year | 42/48 | €127,086 | €175,561 | +€48,476 | +38.1% |
| Trade debts | 44 | €46,297 | €100,927 | +€54,629 | +118% |
| Suppliers | 440/4 | €46,297 | €100,927 | +€54,629 | +118% |
| Taxes, remuneration and social security | 45 | €3,637 | €7,355 | +€3,717 | +102% |
| Taxes | 450/3 | €3,611 | €4,599 | +€988 | +27.4% |
| Remuneration and social security | 454/9 | €27 | €2,756 | +€2,729 | +10,149% |
| Other amounts payable | 47/48 | €77,151 | €67,280 | -€9,871 | -12.8% |
| Remuneration, social security and pensions | 62 | €45,900 | €67,012 | +€21,111 | +46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,855 | +€8,855 | |
| Other operating charges | 640/8 | €766 | €2,540 | +€1,774 | +232% |
| Gross operating margin | 9900 | €51,810 | €82,677 | +€30,867 | +59.6% |
| Operating profit (loss) | 9901 | €5,144 | €4,270 | -€874 | -17.0% |
| Financial charges | 65/66B | €508 | €1,383 | +€874 | +172% |
| Recurring financial charges | 65 | €508 | €1,383 | +€874 | +172% |
| Profit (loss) for the period before taxes | 9903 | €4,636 | €2,887 | -€1,748 | -37.7% |
| Income taxes | 67/77 | - | €83 | +€83 | |
| Profit (loss) for the period | 9904 | €4,636 | €2,805 | -€1,831 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,636 | €2,805 | -€1,831 | -39.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.