R & B BEHEER: 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 & B BEHEER
Largest movements
- Tangible fixed assets -€26,933
down €26,933 (-3.3%), from €808,128 to €781,195
- Cash +€14,761
up €14,761 (+102%), from €14,463 to €29,224
mainly Depreciation (+€33,062) and Net result for the year (+€29,982)
- Debts after one year -€40,604
down €40,604 (-14.1%), from €288,989 to €248,385
of which Financial debts: -€40,604
- Profit (loss) carried forward +€29,982
up €29,982 (+9.2%), from €326,679 to €356,661
- Financial income -€44,313
down €44,313 (-100.0%), from €44,320 to €7
of which Non-recurring financial income: -€44,296
- Gross operating margin +€14,903
up €14,903 (+18.4%), from €80,846 to €95,749
- Other operating charges -€12,911
down €12,911 (-93.5%), from €13,805 to €894
- Financial charges -€10,666
down €10,666 (-40.6%), from €26,266 to €15,600
- Purchases and services -€9,028
down €9,028 (-17.2%), from €52,537 to €43,509
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 | €892,943 | €880,419 | -€12,524 | -1.4% |
| Fixed assets | 21/28 | €808,128 | €781,195 | -€26,933 | -3.3% |
| Tangible fixed assets | 22/27 | €808,128 | €781,195 | -€26,933 | -3.3% |
| Land and buildings | 22 | €808,128 | €781,195 | -€26,933 | -3.3% |
| Current assets | 29/58 | €84,815 | €99,224 | +€14,409 | +17.0% |
| Amounts receivable within one year | 40/41 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 41 | €70,000 | €70,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,463 | €29,224 | +€14,761 | +102% |
| Deferred charges and accrued income | 490/1 | €352 | - | -€352 | |
| Total equity and liabilities | 10/49 | €892,943 | €880,419 | -€12,524 | -1.4% |
| Equity | 10/15 | €395,429 | €425,411 | +€29,982 | +7.6% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €6,250 | €6,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €326,679 | €356,661 | +€29,982 | +9.2% |
| Amounts payable | 17/49 | €497,514 | €455,008 | -€42,506 | -8.5% |
| Amounts payable after more than one year | 17 | €288,989 | €248,385 | -€40,604 | -14.1% |
| Financial debts | 170/4 | €288,489 | €247,885 | -€40,604 | -14.1% |
| Other amounts payable | 178/9 | €500 | €500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €208,525 | €206,623 | -€1,902 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €44,640 | €50,738 | +€6,098 | +13.7% |
| Other amounts payable | 47/48 | €163,885 | €155,885 | -€8,000 | -4.9% |
| Turnover | 70 | €133,383 | €139,258 | +€5,875 | +4.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €52,537 | €43,509 | -€9,028 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,143 | €33,062 | -€1,081 | -3.2% |
| Other operating charges | 640/8 | €13,805 | €894 | -€12,911 | -93.5% |
| Gross operating margin | 9900 | €80,846 | €95,749 | +€14,903 | +18.4% |
| Operating profit (loss) | 9901 | €32,898 | €61,793 | +€28,895 | +87.8% |
| Financial income | 75/76B | €44,320 | €7 | -€44,313 | -100.0% |
| Recurring financial income | 75 | €24 | €7 | -€17 | -70.8% |
| Non-recurring financial income | 76B | €44,296 | - | -€44,296 | |
| Financial charges | 65/66B | €26,266 | €15,600 | -€10,666 | -40.6% |
| Recurring financial charges | 65 | €26,266 | €15,600 | -€10,666 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | €50,952 | €46,200 | -€4,752 | -9.3% |
| Income taxes | 67/77 | €7,808 | €16,218 | +€8,410 | +108% |
| Profit (loss) for the period | 9904 | €43,144 | €29,982 | -€13,162 | -30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,144 | €29,982 | -€13,162 | -30.5% |
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 19 October 2026 via checked.be.