RSD KARTING: 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.
RSD KARTING
Largest movements
- Receivables within one year +€11,985
up €11,985 (+35.1%), from €34,131 to €46,116
of which Trade receivables: +€9,913
- Stocks and contracts -€7,687
down €7,687 (-23.5%), from €32,718 to €25,031
- Cash -€4,274
down €4,274 (-11.7%), from €36,573 to €32,299
mainly Trade debts (-€15,074) and Receivables within one year (-€11,985)
- Tangible fixed assets -€4,031
down €4,031 (-40.5%), from €9,961 to €5,930
of which Plant, machinery and equipment: -€4,317
- Trade debts -€15,074
down €15,074 (-25.4%), from €59,263 to €44,189
- Reserves +€11,235
up €11,235 (+113%), from €9,926 to €21,161
of which Distributable reserves: +€11,235
- Tax, wage and social debts +€7,206
up €7,206 (+67.9%), from €10,606 to €17,812
of which Taxes: +€6,006
- Debts after one year -€3,151
down €3,151 (-42.5%), from €7,417 to €4,266
- Accrued charges and deferred income -€2,845
down €2,845 (-79.0%), from €3,600 to €755
- Depreciation -€2,398
down €2,398 (-26.5%), from €9,036 to €6,638
- Taxes +€1,661
up €1,661 (+106%), from €1,571 to €3,232
- Gross operating margin -€902
down €902 (-4.1%), from €21,978 to €21,076
- Financial charges -€798
down €798 (-70.2%), from €1,137 to €339
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 | €113,861 | €109,934 | -€3,927 | -3.4% |
| Fixed assets | 21/28 | €9,961 | €5,930 | -€4,031 | -40.5% |
| Tangible fixed assets | 22/27 | €9,961 | €5,930 | -€4,031 | -40.5% |
| Plant, machinery and equipment | 23 | €5,607 | €1,290 | -€4,317 | -77.0% |
| Furniture and vehicles | 24 | €4,354 | €4,640 | +€286 | +6.6% |
| Current assets | 29/58 | €103,900 | €104,004 | +€104 | +0.1% |
| Stocks and contracts in progress | 3 | €32,718 | €25,031 | -€7,687 | -23.5% |
| Stocks | 30/36 | €32,718 | €25,031 | -€7,687 | -23.5% |
| Amounts receivable within one year | 40/41 | €34,131 | €46,116 | +€11,985 | +35.1% |
| Trade receivables | 40 | €25,360 | €35,273 | +€9,913 | +39.1% |
| Other amounts receivable | 41 | €8,771 | €10,843 | +€2,072 | +23.6% |
| Cash at bank and in hand | 54/58 | €36,573 | €32,299 | -€4,274 | -11.7% |
| Deferred charges and accrued income | 490/1 | €478 | €558 | +€80 | +16.7% |
| Total equity and liabilities | 10/49 | €113,861 | €109,934 | -€3,927 | -3.4% |
| Equity | 10/15 | €28,526 | €39,761 | +€11,235 | +39.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,926 | €21,161 | +€11,235 | +113% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,066 | €19,301 | +€11,235 | +139% |
| Amounts payable | 17/49 | €85,335 | €70,173 | -€15,162 | -17.8% |
| Amounts payable after more than one year | 17 | €7,417 | €4,266 | -€3,151 | -42.5% |
| Financial debts | 170/4 | €7,417 | €4,266 | -€3,151 | -42.5% |
| Amounts payable within one year | 42/48 | €74,318 | €65,152 | -€9,166 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €4,449 | €3,151 | -€1,298 | -29.2% |
| Trade debts | 44 | €59,263 | €44,189 | -€15,074 | -25.4% |
| Suppliers | 440/4 | €59,263 | €44,189 | -€15,074 | -25.4% |
| Taxes, remuneration and social security | 45 | €10,606 | €17,812 | +€7,206 | +67.9% |
| Taxes | 450/3 | €10,606 | €16,612 | +€6,006 | +56.6% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Accrued charges and deferred income | 492/3 | €3,600 | €755 | -€2,845 | -79.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,036 | €6,638 | -€2,398 | -26.5% |
| Other operating charges | 640/8 | €227 | €128 | -€99 | -43.6% |
| Gross operating margin | 9900 | €21,978 | €21,076 | -€902 | -4.1% |
| Operating profit (loss) | 9901 | €12,715 | €14,310 | +€1,595 | +12.5% |
| Financial income | 75/76B | €436 | €496 | +€60 | +13.8% |
| Recurring financial income | 75 | €436 | €496 | +€60 | +13.8% |
| Financial charges | 65/66B | €1,137 | €339 | -€798 | -70.2% |
| Recurring financial charges | 65 | €1,137 | €339 | -€798 | -70.2% |
| Profit (loss) for the period before taxes | 9903 | €12,014 | €14,467 | +€2,453 | +20.4% |
| Income taxes | 67/77 | €1,571 | €3,232 | +€1,661 | +106% |
| Profit (loss) for the period | 9904 | €10,443 | €11,235 | +€792 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,443 | €11,235 | +€792 | +7.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.