Rhapit: 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.
Rhapit
Largest movements
- Cash +€66,141
up €66,141 (+1386.8%), from €4,769 to €70,911
mainly Net result for the year (+€53,780) and Depreciation (+€12,294)
- Tangible fixed assets -€12,294
down €12,294 (-51.1%), from €24,053 to €11,758
of which Furniture and vehicles: -€11,716
- Receivables within one year -€8,579
down €8,579 (-28.3%), from €30,359 to €21,780
of which Other amounts receivable: -€12,741
- Reserves +€53,780
up €53,780 (+126.6%), from €42,494 to €96,274
- Other debts -€9,970
down €9,970 (-90.9%), from €10,970 to €1,000
- Tax, wage and social debts +€1,127
up €1,127 (+82.5%), from €1,366 to €2,492
- Gross operating margin +€34,283
up €34,283 (+75.4%), from €45,497 to €79,780
- Taxes +€6,714
up €6,714 (+99.0%), from €6,779 to €13,493
- Depreciation +€801
up €801 (+7.0%), from €11,493 to €12,294
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 | €59,830 | €105,125 | +€45,295 | +75.7% |
| Fixed assets | 21/28 | €24,053 | €11,758 | -€12,294 | -51.1% |
| Tangible fixed assets | 22/27 | €24,053 | €11,758 | -€12,294 | -51.1% |
| Land and buildings | 22 | €2,701 | €2,123 | -€578 | -21.4% |
| Furniture and vehicles | 24 | €21,352 | €9,636 | -€11,716 | -54.9% |
| Current assets | 29/58 | €35,777 | €93,366 | +€57,589 | +161.0% |
| Amounts receivable within one year | 40/41 | €30,359 | €21,780 | -€8,579 | -28.3% |
| Trade receivables | 40 | €17,618 | €21,780 | +€4,162 | +23.6% |
| Other amounts receivable | 41 | €12,741 | €0 | -€12,741 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,769 | €70,911 | +€66,141 | +1386.8% |
| Deferred charges and accrued income | 490/1 | €649 | €676 | +€27 | +4.2% |
| Total equity and liabilities | 10/49 | €59,830 | €105,125 | +€45,295 | +75.7% |
| Equity | 10/15 | €47,494 | €101,274 | +€53,780 | +113.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €42,494 | €96,274 | +€53,780 | +126.6% |
| Distributable reserves | 133 | €42,494 | €96,274 | +€53,780 | +126.6% |
| Amounts payable | 17/49 | €12,335 | €3,851 | -€8,485 | -68.8% |
| Amounts payable within one year | 42/48 | €12,335 | €3,851 | -€8,485 | -68.8% |
| Trade debts | 44 | - | €358 | +€358 | |
| Suppliers | 440/4 | - | €358 | +€358 | |
| Taxes, remuneration and social security | 45 | €1,366 | €2,492 | +€1,127 | +82.5% |
| Taxes | 450/3 | €1,366 | €2,492 | +€1,127 | +82.5% |
| Other amounts payable | 47/48 | €10,970 | €1,000 | -€9,970 | -90.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,493 | €12,294 | +€801 | +7.0% |
| Other operating charges | 640/8 | €182 | €186 | +€4 | +2.1% |
| Gross operating margin | 9900 | €45,497 | €79,780 | +€34,283 | +75.4% |
| Operating profit (loss) | 9901 | €33,821 | €67,299 | +€33,478 | +99.0% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100.0% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100.0% |
| Financial charges | 65/66B | €56 | €27 | -€30 | -52.6% |
| Recurring financial charges | 65 | €56 | €27 | -€30 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €33,770 | €67,273 | +€33,503 | +99.2% |
| Income taxes | 67/77 | €6,779 | €13,493 | +€6,714 | +99.0% |
| Profit (loss) for the period | 9904 | €26,991 | €53,780 | +€26,789 | +99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,991 | €53,780 | +€26,789 | +99.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.