R & A GROUP: 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.
R & A GROUP
Largest movements
- Tangible fixed assets +€32,983
up €32,983 (+75.3%), from €43,805 to €76,788
- Cash -€3,870
down €3,870 (-77.2%), from €5,011 to €1,141
mainly Investment in fixed assets (net) (-€43,440) and Net result for the year (-€13,034)
- Other debts +€37,592
up €37,592 (+90.7%), from €41,463 to €79,055
- Profit (loss) carried forward -€13,034
down €13,034, from €12,752 to -€282
- Tax, wage and social debts +€3,926
up €3,926 (+128%), from €3,078 to €7,004
- Turnover -€75,264
no longer reported in 2024 (was €75,264)
- Purchases and services -€57,618
no longer reported in 2024 (was €57,618)
- Gross operating margin -€11,459
down €11,459 (-64.9%), from €17,647 to €6,188
- Depreciation +€6,068
up €6,068 (+138%), from €4,390 to €10,457
- Other operating charges +€2,710
up €2,710 (+45.5%), from €5,960 to €8,670
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,294 | €95,777 | +€28,484 | +42.3% |
| Fixed assets | 21/28 | €43,805 | €76,788 | +€32,983 | +75.3% |
| Tangible fixed assets | 22/27 | €43,805 | €76,788 | +€32,983 | +75.3% |
| Furniture and vehicles | 24 | €43,805 | €76,788 | +€32,983 | +75.3% |
| Current assets | 29/58 | €23,488 | €18,989 | -€4,499 | -19.2% |
| Amounts receivable within one year | 40/41 | €18,477 | €17,849 | -€629 | -3.4% |
| Trade receivables | 40 | €7,721 | €12,375 | +€4,654 | +60.3% |
| Other amounts receivable | 41 | €10,756 | €5,474 | -€5,283 | -49.1% |
| Cash at bank and in hand | 54/58 | €5,011 | €1,141 | -€3,870 | -77.2% |
| Total equity and liabilities | 10/49 | €67,294 | €95,777 | +€28,484 | +42.3% |
| Equity | 10/15 | €22,752 | €9,718 | -€13,034 | -57.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,752 | -€282 | -€13,034 | |
| Amounts payable | 17/49 | €44,541 | €86,059 | +€41,518 | +93.2% |
| Amounts payable within one year | 42/48 | €44,541 | €86,059 | +€41,518 | +93.2% |
| Taxes, remuneration and social security | 45 | €3,078 | €7,004 | +€3,926 | +128% |
| Taxes | 450/3 | €3,078 | €7,004 | +€3,926 | +128% |
| Other amounts payable | 47/48 | €41,463 | €79,055 | +€37,592 | +90.7% |
| Turnover | 70 | €75,264 | - | -€75,264 | |
| Non-recurring operating income | 76A | - | €440 | +€440 | |
| Goods, raw materials, services and sundry goods | 60/61 | €57,618 | - | -€57,618 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,390 | €10,457 | +€6,068 | +138% |
| Other operating charges | 640/8 | €5,960 | €8,670 | +€2,710 | +45.5% |
| Non-recurring operating charges | 66A | €12,005 | - | -€12,005 | |
| Gross operating margin | 9900 | €17,647 | €6,188 | -€11,459 | -64.9% |
| Operating profit (loss) | 9901 | -€4,708 | -€12,940 | -€8,232 | -175% |
| Financial income | 75/76B | - | €187 | +€187 | |
| Recurring financial income | 75 | - | €187 | +€187 | |
| Financial charges | 65/66B | €161 | €281 | +€121 | +75.2% |
| Recurring financial charges | 65 | €161 | €281 | +€121 | +75.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,869 | -€13,034 | -€8,165 | -168% |
| Income taxes | 67/77 | €75 | - | -€75 | |
| Profit (loss) for the period | 9904 | -€4,943 | -€13,034 | -€8,091 | -164% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,943 | -€13,034 | -€8,091 | -164% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.