RAYDIMMO: 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.
RAYDIMMO
Largest movements
- Receivables within one year +€76,866
up €76,866 (+239.4%), from €32,105 to €108,971
of which Other amounts receivable: +€80,194
- Tangible fixed assets -€38,024
down €38,024 (-12.8%), from €296,641 to €258,617
of which Land and buildings: -€38,024
- Cash +€4,005
new in 2024: €4,005
mainly Other debts (+€90,258) and Net result for the year (+€62,498)
- Deferred charges and accrued income +€3,907
up €3,907 (+30.3%), from €12,874 to €16,781
- Other debts +€90,258
up €90,258 (+506.1%), from €17,833 to €108,090
- Reserves -€37,875
down €37,875 (-24.6%), from €153,860 to €115,985
of which Distributable reserves: -€41,000
- Short-term financial debts -€5,321
no longer reported in 2024 (was €5,321)
- Gross operating margin +€70,405
up €70,405 (+181.3%), from €38,834 to €109,239
- Depreciation -€3,105
down €3,105 (-10.1%), from €30,707 to €27,602
- Financial charges +€3,095
up €3,095 (+635.2%), from €487 to €3,582
- Other operating charges +€1,350
up €1,350 (+9.8%), from €13,797 to €15,147
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 | €342,545 | €389,298 | +€46,753 | +13.6% |
| Fixed assets | 21/28 | €297,565 | €259,541 | -€38,024 | -12.8% |
| Tangible fixed assets | 22/27 | €296,641 | €258,617 | -€38,024 | -12.8% |
| Land and buildings | 22 | €239,115 | €201,091 | -€38,024 | -15.9% |
| Furniture and vehicles | 24 | €57,526 | €57,526 | = | 0.0% |
| Financial fixed assets | 28 | €924 | €924 | = | 0.0% |
| Current assets | 29/58 | €44,980 | €129,757 | +€84,777 | +188.5% |
| Amounts receivable within one year | 40/41 | €32,105 | €108,971 | +€76,866 | +239.4% |
| Trade receivables | 40 | €3,328 | - | -€3,328 | |
| Other amounts receivable | 41 | €28,777 | €108,971 | +€80,194 | +278.7% |
| Cash at bank and in hand | 54/58 | - | €4,005 | +€4,005 | |
| Deferred charges and accrued income | 490/1 | €12,874 | €16,781 | +€3,907 | +30.3% |
| Total equity and liabilities | 10/49 | €342,545 | €389,298 | +€46,753 | +13.6% |
| Equity | 10/15 | €311,416 | €273,914 | -€37,502 | -12.0% |
| Contributions | 10/11 | €157,430 | €157,430 | = | 0.0% |
| Capital | 10 | €157,430 | €157,430 | = | 0.0% |
| Issued capital | 100 | €157,430 | €157,430 | = | 0.0% |
| Reserves | 13 | €153,860 | €115,985 | -€37,875 | -24.6% |
| Non-distributable reserves | 130/1 | €1,860 | €4,985 | +€3,125 | +168.0% |
| Legal reserve | 130 | €1,860 | €4,985 | +€3,125 | +168.0% |
| Distributable reserves | 133 | €152,000 | €111,000 | -€41,000 | -27.0% |
| Profit (loss) carried forward | 14 | €126 | €499 | +€373 | +297.3% |
| Amounts payable | 17/49 | €31,129 | €115,384 | +€84,255 | +270.7% |
| Amounts payable within one year | 42/48 | €30,296 | €114,859 | +€84,563 | +279.1% |
| Financial debts | 43 | €5,321 | - | -€5,321 | |
| Credit institutions | 430/8 | €5,321 | - | -€5,321 | |
| Trade debts | 44 | €6,401 | €6,359 | -€42 | -0.7% |
| Suppliers | 440/4 | €6,401 | €6,359 | -€42 | -0.7% |
| Taxes, remuneration and social security | 45 | €741 | €410 | -€331 | -44.7% |
| Taxes | 450/3 | €741 | €410 | -€331 | -44.7% |
| Other amounts payable | 47/48 | €17,833 | €108,090 | +€90,258 | +506.1% |
| Accrued charges and deferred income | 492/3 | €833 | €525 | -€308 | -37.0% |
| Non-recurring operating income | 76A | - | €77,651 | +€77,651 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,707 | €27,602 | -€3,105 | -10.1% |
| Other operating charges | 640/8 | €13,797 | €15,147 | +€1,350 | +9.8% |
| Gross operating margin | 9900 | €38,834 | €109,239 | +€70,405 | +181.3% |
| Operating profit (loss) | 9901 | -€5,670 | €66,490 | +€72,160 | |
| Financial charges | 65/66B | €487 | €3,582 | +€3,095 | +635.2% |
| Recurring financial charges | 65 | €487 | €3,582 | +€3,095 | +635.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,157 | €62,908 | +€69,065 | |
| Income taxes | 67/77 | €386 | €410 | +€24 | +6.2% |
| Profit (loss) for the period | 9904 | -€6,543 | €62,498 | +€69,041 | |
| Transfer from tax-exempt reserves | 789 | €230 | - | -€230 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,313 | €62,498 | +€68,811 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.