Rayen Tuindesigns: 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.
Rayen Tuindesigns
Largest movements
- Receivables within one year +€25,209
up €25,209 (+270%), from €9,325 to €34,534
of which Other amounts receivable: +€18,004
- Tangible fixed assets -€3,167
down €3,167 (-52.9%), from €5,986 to €2,819
of which Furniture and vehicles: -€2,073
- Deferred charges and accrued income +€2,446
new in 2025: €2,446
- Current portion of long-term debt +€10,694
new in 2025: €10,694
- Tax, wage and social debts +€6,550
up €6,550 (+113%), from €5,805 to €12,355
- Profit (loss) carried forward +€5,698
up €5,698 (+34.1%), from -€16,702 to -€11,004
- Short-term financial debts +€1,213
up €1,213 (+11.0%), from €11,046 to €12,259
- Gross operating margin +€11,632
up €11,632 (+200%), from €5,804 to €17,436
- Financial charges +€6,318
up €6,318 (+226%), from €2,793 to €9,112
- Financial income +€1,064
new in 2025: €1,064
- Depreciation +€792
up €792 (+33.3%), from €2,375 to €3,167
- Other operating charges -€369
down €369 (-58.7%), from €629 to €260
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 | €15,311 | €39,809 | +€24,498 | +160% |
| Fixed assets | 21/28 | €5,986 | €2,819 | -€3,167 | -52.9% |
| Tangible fixed assets | 22/27 | €5,986 | €2,819 | -€3,167 | -52.9% |
| Plant, machinery and equipment | 23 | €1,367 | €273 | -€1,094 | -80.0% |
| Furniture and vehicles | 24 | €4,367 | €2,293 | -€2,073 | -47.5% |
| Other tangible fixed assets | 26 | €252 | €252 | = | 0.0% |
| Current assets | 29/58 | €9,325 | €36,990 | +€27,665 | +297% |
| Amounts receivable within one year | 40/41 | €9,325 | €34,534 | +€25,209 | +270% |
| Trade receivables | 40 | €6,416 | €13,621 | +€7,205 | +112% |
| Other amounts receivable | 41 | €2,909 | €20,913 | +€18,004 | +619% |
| Cash at bank and in hand | 54/58 | - | €10 | +€10 | |
| Deferred charges and accrued income | 490/1 | - | €2,446 | +€2,446 | |
| Total equity and liabilities | 10/49 | €15,311 | €39,809 | +€24,498 | +160% |
| Equity | 10/15 | -€10,502 | -€4,804 | +€5,698 | +54.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,702 | -€11,004 | +€5,698 | +34.1% |
| Amounts payable | 17/49 | €25,813 | €44,613 | +€18,800 | +72.8% |
| Amounts payable within one year | 42/48 | €25,813 | €44,613 | +€18,800 | +72.8% |
| Current portion of amounts payable after more than one year | 42 | - | €10,694 | +€10,694 | |
| Financial debts | 43 | €11,046 | €12,259 | +€1,213 | +11.0% |
| Credit institutions | 430/8 | €11,046 | €12,259 | +€1,213 | +11.0% |
| Trade debts | 44 | €8,962 | €9,304 | +€343 | +3.8% |
| Suppliers | 440/4 | €8,962 | €9,304 | +€343 | +3.8% |
| Taxes, remuneration and social security | 45 | €5,805 | €12,355 | +€6,550 | +113% |
| Taxes | 450/3 | €5,805 | €12,355 | +€6,550 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,375 | €3,167 | +€792 | +33.3% |
| Other operating charges | 640/8 | €629 | €260 | -€369 | -58.7% |
| Non-recurring operating charges | 66A | - | €127 | +€127 | |
| Gross operating margin | 9900 | €5,804 | €17,436 | +€11,632 | +200% |
| Operating profit (loss) | 9901 | €2,800 | €13,882 | +€11,082 | +396% |
| Financial income | 75/76B | - | €1,064 | +€1,064 | |
| Recurring financial income | 75 | - | €1,064 | +€1,064 | |
| Financial charges | 65/66B | €2,793 | €9,112 | +€6,318 | +226% |
| Recurring financial charges | 65 | €2,793 | €9,112 | +€6,318 | +226% |
| Profit (loss) for the period before taxes | 9903 | €6 | €5,835 | +€5,828 | +96,179% |
| Income taxes | 67/77 | €140 | €137 | -€3 | -2.1% |
| Profit (loss) for the period | 9904 | -€133 | €5,698 | +€5,831 | |
| Profit (loss) for the period to be appropriated | 9905 | -€133 | €5,698 | +€5,831 |
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 26 October 2026 via checked.be.