R&A Solutions: 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 Solutions
Largest movements
- Receivables after one year +€27,636
new in 2025: €27,636
- Receivables within one year -€6,537
down €6,537 (-23.7%), from €27,558 to €21,020
of which Other amounts receivable: -€7,577
- Financial fixed assets +€6,000
new in 2025: €6,000
- Reserves +€18,670
new in 2025: €18,670
- Tax, wage and social debts +€7,896
up €7,896 (+623%), from €1,267 to €9,163
of which Taxes: +€7,076
- Trade debts -€7,280
down €7,280 (-80.0%), from €9,096 to €1,816
- Other debts +€7,000
new in 2025: €7,000
- Depreciation -€29,634
down €29,634 (-99.0%), from €29,932 to €298
- Taxes +€7,056
new in 2025: €7,056
- Gross operating margin +€1,593
up €1,593 (+6.5%), from €24,624 to €26,217
- Other operating charges +€802
new in 2025: €802
- Financial income +€432
up €432 (+96.9%), from €446 to €877
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 | €28,944 | €55,230 | +€26,286 | +90.8% |
| Fixed assets | 21/28 | €758 | €6,460 | +€5,702 | +753% |
| Tangible fixed assets | 22/27 | €758 | €460 | -€298 | -39.3% |
| Plant, machinery and equipment | 23 | €758 | €460 | -€298 | -39.3% |
| Financial fixed assets | 28 | - | €6,000 | +€6,000 | |
| Current assets | 29/58 | €28,186 | €48,770 | +€20,584 | +73.0% |
| Amounts receivable after more than one year | 29 | - | €27,636 | +€27,636 | |
| Other amounts receivable | 291 | - | €27,636 | +€27,636 | |
| Amounts receivable within one year | 40/41 | €27,558 | €21,020 | -€6,537 | -23.7% |
| Trade receivables | 40 | €19,981 | €21,020 | +€1,040 | +5.2% |
| Other amounts receivable | 41 | €7,577 | - | -€7,577 | |
| Cash at bank and in hand | 54/58 | €629 | €114 | -€515 | -81.9% |
| Total equity and liabilities | 10/49 | €28,944 | €55,230 | +€26,286 | +90.8% |
| Equity | 10/15 | €18,581 | €37,251 | +€18,670 | +100% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €18,670 | +€18,670 | |
| Distributable reserves | 133 | - | €18,670 | +€18,670 | |
| Profit (loss) carried forward | 14 | €12,381 | €12,381 | = | 0.0% |
| Amounts payable | 17/49 | €10,363 | €17,979 | +€7,616 | +73.5% |
| Amounts payable within one year | 42/48 | €10,363 | €17,979 | +€7,616 | +73.5% |
| Trade debts | 44 | €9,096 | €1,816 | -€7,280 | -80.0% |
| Suppliers | 440/4 | €9,096 | €1,816 | -€7,280 | -80.0% |
| Taxes, remuneration and social security | 45 | €1,267 | €9,163 | +€7,896 | +623% |
| Taxes | 450/3 | €1,267 | €8,343 | +€7,076 | +559% |
| Remuneration and social security | 454/9 | - | €820 | +€820 | |
| Other amounts payable | 47/48 | - | €7,000 | +€7,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,932 | €298 | -€29,634 | -99.0% |
| Other operating charges | 640/8 | - | €802 | +€802 | |
| Gross operating margin | 9900 | €24,624 | €26,217 | +€1,593 | +6.5% |
| Operating profit (loss) | 9901 | -€5,307 | €25,118 | +€30,425 | |
| Financial income | 75/76B | €446 | €877 | +€432 | +96.9% |
| Recurring financial income | 75 | €446 | €877 | +€432 | +96.9% |
| Financial charges | 65/66B | €60 | €270 | +€210 | +349% |
| Recurring financial charges | 65 | €60 | €270 | +€210 | +349% |
| Profit (loss) for the period before taxes | 9903 | -€4,922 | €25,725 | +€30,647 | |
| Income taxes | 67/77 | - | €7,056 | +€7,056 | |
| Profit (loss) for the period | 9904 | -€4,922 | €18,670 | +€23,591 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,922 | €18,670 | +€23,591 |
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 16 October 2026 via checked.be.