RAYN Ijssalon: 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.
RAYN Ijssalon
Largest movements
- Cash -€11,200
down €11,200 (-84.0%), from €13,341 to €2,141
mainly Net result for the year (-€6,124) and Receivables within one year (-€4,811)
- Receivables within one year +€4,811
up €4,811 (+1,918%), from €251 to €5,062
of which Other amounts receivable: +€3,353
- Tangible fixed assets -€1,387
down €1,387 (-44.9%), from €3,093 to €1,706
- Intangible fixed assets -€357
down €357 (-50.0%), from €714 to €357
- Profit (loss) carried forward -€6,124
down €6,124, from €3,913 to -€2,211
- Tax, wage and social debts -€3,699
down €3,699 (-76.9%), from €4,810 to €1,111
- Trade debts +€1,805
up €1,805 (+118%), from €1,532 to €3,337
- Gross operating margin -€11,131
down €11,131, from €8,770 to -€2,361
- Taxes -€2,541
no longer reported in 2025 (was €2,541)
- Other operating charges +€1,351
up €1,351 (+573%), from €236 to €1,587
- Financial charges +€161
up €161 (+29.2%), from €551 to €712
- Depreciation -€128
down €128 (-6.8%), from €1,872 to €1,744
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 | €20,256 | €12,237 | -€8,019 | -39.6% |
| Fixed assets | 21/28 | €3,807 | €2,063 | -€1,744 | -45.8% |
| Intangible fixed assets | 21 | €714 | €357 | -€357 | -50.0% |
| Tangible fixed assets | 22/27 | €3,093 | €1,706 | -€1,387 | -44.9% |
| Plant, machinery and equipment | 23 | €3,093 | €1,706 | -€1,387 | -44.9% |
| Current assets | 29/58 | €16,449 | €10,175 | -€6,274 | -38.1% |
| Stocks and contracts in progress | 3 | €2,857 | €2,972 | +€114 | +4.0% |
| Stocks | 30/36 | €2,857 | €2,972 | +€114 | +4.0% |
| Amounts receivable within one year | 40/41 | €251 | €5,062 | +€4,811 | +1,918% |
| Trade receivables | 40 | - | €1,459 | +€1,459 | |
| Other amounts receivable | 41 | €251 | €3,604 | +€3,353 | +1,336% |
| Cash at bank and in hand | 54/58 | €13,341 | €2,141 | -€11,200 | -84.0% |
| Total equity and liabilities | 10/49 | €20,256 | €12,237 | -€8,019 | -39.6% |
| Equity | 10/15 | €13,913 | €7,789 | -€6,124 | -44.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,913 | -€2,211 | -€6,124 | |
| Amounts payable | 17/49 | €6,343 | €4,448 | -€1,895 | -29.9% |
| Amounts payable within one year | 42/48 | €6,343 | €4,448 | -€1,895 | -29.9% |
| Trade debts | 44 | €1,532 | €3,337 | +€1,805 | +118% |
| Suppliers | 440/4 | €1,532 | €3,337 | +€1,805 | +118% |
| Taxes, remuneration and social security | 45 | €4,810 | €1,111 | -€3,699 | -76.9% |
| Taxes | 450/3 | €4,810 | €1,111 | -€3,699 | -76.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,872 | €1,744 | -€128 | -6.8% |
| Other operating charges | 640/8 | €236 | €1,587 | +€1,351 | +573% |
| Gross operating margin | 9900 | €8,770 | -€2,361 | -€11,131 | |
| Operating profit (loss) | 9901 | €6,662 | -€5,693 | -€12,355 | |
| Financial income | 75/76B | €271 | €281 | +€10 | +3.7% |
| Recurring financial income | 75 | €271 | €281 | +€10 | +3.7% |
| Financial charges | 65/66B | €551 | €712 | +€161 | +29.2% |
| Recurring financial charges | 65 | €551 | €712 | +€161 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €6,382 | -€6,124 | -€12,506 | |
| Income taxes | 67/77 | €2,541 | - | -€2,541 | |
| Profit (loss) for the period | 9904 | €3,840 | -€6,124 | -€9,964 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,840 | -€6,124 | -€9,964 |
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 31 October 2026 via checked.be.