R.B. CONSULTANTS: what changed
R.B. CONSULTANTS
Largest movements
- Receivables within one year -€40,278
down €40,278 (-22.8%), from €176,482 to €136,203
of which Trade receivables: -€37,400
- Cash -€27,422
down €27,422 (-18.7%), from €146,758 to €119,335
mainly Trade debts (-€35,835) and Investment in fixed assets (net) (-€31,654)
- Tangible fixed assets +€12,412
up €12,412 (+5.9%), from €211,784 to €224,196
of which Land and buildings: +€13,053
- Trade debts -€35,835
down €35,835 (-58.3%), from €61,462 to €25,627
of which Suppliers: -€35,553
- Reserves -€24,958
down €24,958 (-13.5%), from €185,214 to €160,255
of which Distributable reserves: -€24,958
- Other debts +€14,285
up €14,285 (+8.7%), from €163,620 to €177,905
- Debts after one year -€10,823
down €10,823 (-22.2%), from €48,740 to €37,917
- Gross operating margin +€3,936
up €3,936, from -€3,713 to €222
- Depreciation +€1,336
up €1,336 (+7.5%), from €17,906 to €19,242
- Other operating charges -€431
down €431 (-15.0%), from €2,866 to €2,435
- Financial charges -€236
down €236 (-10.7%), from €2,205 to €1,970
- Taxes -€185
down €185 (-56.4%), from €328 to €143
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €540,291 | €483,849 | -€56,442 | -10.4% |
| Fixed assets | 21/28 | €213,833 | €226,245 | +€12,412 | +5.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €211,784 | €224,196 | +€12,412 | +5.9% |
| Land and buildings | 22 | €201,138 | €214,192 | +€13,053 | +6.5% |
| Plant, machinery and equipment | 23 | €562 | €48 | -€513 | -91.4% |
| Furniture and vehicles | 24 | €10,084 | €9,956 | -€129 | -1.3% |
| Financial fixed assets | 28 | €2,049 | €2,049 | = | 0.0% |
| Current assets | 29/58 | €326,457 | €257,604 | -€68,853 | -21.1% |
| Amounts receivable within one year | 40/41 | €176,482 | €136,203 | -€40,278 | -22.8% |
| Trade receivables | 40 | €172,131 | €134,732 | -€37,400 | -21.7% |
| Other amounts receivable | 41 | €4,350 | €1,472 | -€2,879 | -66.2% |
| Cash at bank and in hand | 54/58 | €146,758 | €119,335 | -€27,422 | -18.7% |
| Deferred charges and accrued income | 490/1 | €3,218 | €2,066 | -€1,152 | -35.8% |
| Total equity and liabilities | 10/49 | €540,291 | €483,849 | -€56,442 | -10.4% |
| Equity | 10/15 | €249,170 | €224,212 | -€24,958 | -10.0% |
| Contributions | 10/11 | €63,957 | €63,957 | = | 0.0% |
| Reserves | 13 | €185,214 | €160,255 | -€24,958 | -13.5% |
| Non-distributable reserves | 130/1 | €6,396 | €6,396 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,396 | €6,396 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,900 | €6,900 | = | 0.0% |
| Distributable reserves | 133 | €171,918 | €146,960 | -€24,958 | -14.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €291,120 | €259,637 | -€31,483 | -10.8% |
| Amounts payable after more than one year | 17 | €48,740 | €37,917 | -€10,823 | -22.2% |
| Financial debts | 170/4 | €48,740 | €37,917 | -€10,823 | -22.2% |
| Amounts payable within one year | 42/48 | €242,380 | €221,720 | -€20,660 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €10,578 | €10,823 | +€245 | +2.3% |
| Trade debts | 44 | €61,462 | €25,627 | -€35,835 | -58.3% |
| Suppliers | 440/4 | €61,179 | €25,627 | -€35,553 | -58.1% |
| Bills of exchange payable | 441 | €282 | €0 | -€282 | -100% |
| Taxes, remuneration and social security | 45 | €6,721 | €7,366 | +€645 | +9.6% |
| Taxes | 450/3 | €6,721 | €7,366 | +€645 | +9.6% |
| Other amounts payable | 47/48 | €163,620 | €177,905 | +€14,285 | +8.7% |
| Non-recurring operating income | 76A | - | €168 | +€168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,906 | €19,242 | +€1,336 | +7.5% |
| Other operating charges | 640/8 | €2,866 | €2,435 | -€431 | -15.0% |
| Non-recurring operating charges | 66A | €11,506 | €1,531 | -€9,976 | -86.7% |
| Gross operating margin | 9900 | -€3,713 | €222 | +€3,936 | |
| Operating profit (loss) | 9901 | -€35,992 | -€22,986 | +€13,007 | +36.1% |
| Financial income | 75/76B | €110 | €140 | +€30 | +27.0% |
| Recurring financial income | 75 | €110 | €140 | +€30 | +27.0% |
| Financial charges | 65/66B | €2,205 | €1,970 | -€236 | -10.7% |
| Recurring financial charges | 65 | €2,205 | €1,970 | -€236 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | -€38,088 | -€24,816 | +€13,272 | +34.8% |
| Income taxes | 67/77 | €328 | €143 | -€185 | -56.4% |
| Profit (loss) for the period | 9904 | -€38,416 | -€24,958 | +€13,457 | +35.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,416 | -€24,958 | +€13,457 | +35.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.