RAYCIMO: 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.
RAYCIMO
Largest movements
- Cash +€16,823
up €16,823 (+94.1%), from €17,878 to €34,700
mainly Net result for the year (+€23,372) and Trade debts (+€1,380)
- Profit (loss) carried forward +€23,372
up €23,372, from -€9,769 to €13,603
- Taxes -€6,107
down €6,107 (-96.9%), from €6,304 to €197
- Gross operating margin -€1,123
down €1,123 (-4.5%), from €24,935 to €23,813
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.
Cash bridge derived
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 | €688,312 | €706,481 | +€18,169 | +2.6% |
| Fixed assets | 21/28 | €587,239 | €587,239 | = | 0.0% |
| Financial fixed assets | 28 | €587,239 | €587,239 | = | 0.0% |
| Current assets | 29/58 | €101,073 | €119,242 | +€18,169 | +18.0% |
| Stocks and contracts in progress | 3 | €41,694 | €41,694 | = | 0.0% |
| Stocks | 30/36 | €41,694 | €41,694 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €41,502 | €42,848 | +€1,347 | +3.2% |
| Trade receivables | 40 | €37,446 | €32,990 | -€4,456 | -11.9% |
| Other amounts receivable | 41 | €4,055 | €9,858 | +€5,803 | +143.1% |
| Cash at bank and in hand | 54/58 | €17,878 | €34,700 | +€16,823 | +94.1% |
| Total equity and liabilities | 10/49 | €688,312 | €706,481 | +€18,169 | +2.6% |
| Equity | 10/15 | €586,691 | €610,063 | +€23,372 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €577,860 | €577,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €576,000 | €576,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,769 | €13,603 | +€23,372 | |
| Amounts payable | 17/49 | €101,621 | €96,419 | -€5,203 | -5.1% |
| Amounts payable within one year | 42/48 | €101,233 | €96,419 | -€4,814 | -4.8% |
| Trade debts | 44 | €2,920 | €4,300 | +€1,380 | +47.3% |
| Suppliers | 440/4 | €2,920 | €4,300 | +€1,380 | +47.3% |
| Taxes, remuneration and social security | 45 | €5,400 | €0 | -€5,400 | -100.0% |
| Taxes | 450/3 | €5,400 | €0 | -€5,400 | -100.0% |
| Other amounts payable | 47/48 | €92,913 | €92,119 | -€794 | -0.9% |
| Accrued charges and deferred income | 492/3 | €388 | €0 | -€388 | -100.0% |
| Other operating charges | 640/8 | €109 | €118 | +€9 | +8.3% |
| Gross operating margin | 9900 | €24,935 | €23,813 | -€1,123 | -4.5% |
| Operating profit (loss) | 9901 | €24,826 | €23,695 | -€1,132 | -4.6% |
| Financial charges | 65/66B | €25 | €125 | +€101 | +407.0% |
| Recurring financial charges | 65 | €25 | €125 | +€101 | +407.0% |
| Profit (loss) for the period before taxes | 9903 | €24,802 | €23,569 | -€1,232 | -5.0% |
| Income taxes | 67/77 | €6,304 | €197 | -€6,107 | -96.9% |
| Profit (loss) for the period | 9904 | €18,498 | €23,372 | +€4,874 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,498 | €23,372 | +€4,874 | +26.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.