RAYONS DE VIE: 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.
RAYONS DE VIE
Largest movements
- Cash +€23,777
up €23,777 (+24.3%), from €97,669 to €121,446
mainly Net result for the year (+€82,959) and Depreciation (+€25,336)
- Tangible fixed assets -€11,520
down €11,520 (-2.7%), from €429,785 to €418,265
of which Furniture and vehicles: -€12,125
- Reserves +€35,366
up €35,366 (+8.7%), from €404,939 to €440,305
- Debts after one year -€20,000
no longer reported in 2025 (was €20,000)
- Current portion of long-term debt -€6,712
down €6,712 (-49.8%), from €13,478 to €6,766
- Gross operating margin -€16,800
down €16,800 (-10.4%), from €161,260 to €144,460
- Taxes -€6,717
down €6,717 (-17.0%), from €39,399 to €32,682
- Depreciation +€5,656
up €5,656 (+28.7%), from €19,680 to €25,336
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.
Cash bridge derived
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 | €561,083 | €570,645 | +€9,562 | +1.7% |
| Fixed assets | 21/28 | €429,785 | €418,265 | -€11,520 | -2.7% |
| Tangible fixed assets | 22/27 | €429,785 | €418,265 | -€11,520 | -2.7% |
| Land and buildings | 22 | €363,364 | €351,991 | -€11,374 | -3.1% |
| Plant, machinery and equipment | 23 | €13,046 | €25,025 | +€11,979 | +91.8% |
| Furniture and vehicles | 24 | €53,374 | €41,250 | -€12,125 | -22.7% |
| Current assets | 29/58 | €131,298 | €152,380 | +€21,081 | +16.1% |
| Amounts receivable within one year | 40/41 | €30,565 | €28,370 | -€2,195 | -7.2% |
| Trade receivables | 40 | €22,201 | €19,998 | -€2,203 | -9.9% |
| Other amounts receivable | 41 | €8,363 | €8,372 | +€8 | +0.1% |
| Cash at bank and in hand | 54/58 | €97,669 | €121,446 | +€23,777 | +24.3% |
| Deferred charges and accrued income | 490/1 | €3,064 | €2,564 | -€500 | -16.3% |
| Total equity and liabilities | 10/49 | €561,083 | €570,645 | +€9,562 | +1.7% |
| Equity | 10/15 | €423,539 | €458,905 | +€35,366 | +8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €404,939 | €440,305 | +€35,366 | +8.7% |
| Distributable reserves | 133 | €404,939 | €440,305 | +€35,366 | +8.7% |
| Amounts payable | 17/49 | €137,544 | €111,739 | -€25,805 | -18.8% |
| Amounts payable after more than one year | 17 | €20,000 | - | -€20,000 | |
| Financial debts | 170/4 | €20,000 | - | -€20,000 | |
| Amounts payable within one year | 42/48 | €48,009 | €41,621 | -€6,388 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €13,478 | €6,766 | -€6,712 | -49.8% |
| Trade debts | 44 | €4,461 | €4,216 | -€244 | -5.5% |
| Suppliers | 440/4 | €4,461 | €4,216 | -€244 | -5.5% |
| Taxes, remuneration and social security | 45 | €16,953 | €15,296 | -€1,657 | -9.8% |
| Taxes | 450/3 | €14,453 | €12,796 | -€1,657 | -11.5% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €13,117 | €15,343 | +€2,225 | +17.0% |
| Accrued charges and deferred income | 492/3 | €69,535 | €70,119 | +€583 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,680 | €25,336 | +€5,656 | +28.7% |
| Other operating charges | 640/8 | €1,998 | €2,508 | +€510 | +25.5% |
| Non-recurring operating charges | 66A | €63 | €352 | +€289 | +459.0% |
| Gross operating margin | 9900 | €161,260 | €144,460 | -€16,800 | -10.4% |
| Operating profit (loss) | 9901 | €139,519 | €116,264 | -€23,255 | -16.7% |
| Financial income | 75/76B | €1,406 | €859 | -€547 | -38.9% |
| Recurring financial income | 75 | €1,406 | €859 | -€547 | -38.9% |
| Financial charges | 65/66B | €1,995 | €1,482 | -€513 | -25.7% |
| Recurring financial charges | 65 | €1,995 | €1,482 | -€513 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €138,930 | €115,641 | -€23,289 | -16.8% |
| Income taxes | 67/77 | €39,399 | €32,682 | -€6,717 | -17.0% |
| Profit (loss) for the period | 9904 | €99,531 | €82,959 | -€16,572 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €99,531 | €82,959 | -€16,572 | -16.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.