R&B CONSULTING: 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 CONSULTING
Largest movements
- Cash +€131,931
up €131,931 (+121%), from €109,085 to €241,016
mainly Net result for the year (+€158,643) and Tax, wage and social debts (+€29,117)
- Deferred charges and accrued income +€25,720
up €25,720 (+466%), from €5,522 to €31,242
- Tangible fixed assets -€22,456
down €22,456 (-5.6%), from €400,973 to €378,517
of which Land and buildings: -€12,818
- Reserves +€148,643
up €148,643 (+29.7%), from €501,227 to €649,870
of which Distributable reserves: +€178,120
- Tax, wage and social debts +€29,117
up €29,117 (+261%), from €11,147 to €40,264
- Debts after one year -€19,123
down €19,123 (-50.5%), from €37,845 to €18,722
- Other debts -€18,418
down €18,418 (-60.7%), from €30,351 to €11,933
- Gross operating margin +€141,915
up €141,915 (+150%), from €94,564 to €236,479
- Taxes +€60,764
up €60,764 (+261%), from €23,245 to €84,009
- Depreciation -€5,375
down €5,375 (-28.5%), from €18,873 to €13,498
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 | €1,244,789 | €1,379,857 | +€135,068 | +10.9% |
| Fixed assets | 21/28 | €400,973 | €378,517 | -€22,456 | -5.6% |
| Tangible fixed assets | 22/27 | €400,973 | €378,517 | -€22,456 | -5.6% |
| Land and buildings | 22 | €390,485 | €377,667 | -€12,818 | -3.3% |
| Furniture and vehicles | 24 | €10,488 | €850 | -€9,638 | -91.9% |
| Current assets | 29/58 | €843,816 | €1,001,340 | +€157,524 | +18.7% |
| Amounts receivable after more than one year | 29 | €479,295 | €479,295 | = | 0.0% |
| Other amounts receivable | 291 | €479,295 | €479,295 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €142,170 | €141,778 | -€392 | -0.3% |
| Trade receivables | 40 | €142,170 | €141,778 | -€392 | -0.3% |
| Current investments | 50/53 | €107,743 | €108,009 | +€266 | +0.2% |
| Cash at bank and in hand | 54/58 | €109,085 | €241,016 | +€131,931 | +121% |
| Deferred charges and accrued income | 490/1 | €5,522 | €31,242 | +€25,720 | +466% |
| Total equity and liabilities | 10/49 | €1,244,789 | €1,379,857 | +€135,068 | +10.9% |
| Equity | 10/15 | €1,133,927 | €1,282,570 | +€148,643 | +13.1% |
| Contributions | 10/11 | €632,700 | €632,700 | = | 0.0% |
| Reserves | 13 | €501,227 | €649,870 | +€148,643 | +29.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €29,477 | €0 | -€29,477 | -100% |
| Distributable reserves | 133 | €471,750 | €649,870 | +€178,120 | +37.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €7,369 | €0 | -€7,369 | -100% |
| Deferred taxes | 168 | €7,369 | €0 | -€7,369 | -100% |
| Amounts payable | 17/49 | €103,493 | €97,287 | -€6,206 | -6.0% |
| Amounts payable after more than one year | 17 | €37,845 | €18,722 | -€19,123 | -50.5% |
| Financial debts | 170/4 | €37,845 | €18,722 | -€19,123 | -50.5% |
| Amounts payable within one year | 42/48 | €65,648 | €78,565 | +€12,917 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €18,792 | €19,123 | +€330 | +1.8% |
| Financial debts | 43 | - | €2,924 | +€2,924 | |
| Credit institutions | 430/8 | - | €2,924 | +€2,924 | |
| Trade debts | 44 | €5,358 | €4,322 | -€1,036 | -19.3% |
| Suppliers | 440/4 | €5,358 | €4,322 | -€1,036 | -19.3% |
| Taxes, remuneration and social security | 45 | €11,147 | €40,264 | +€29,117 | +261% |
| Taxes | 450/3 | €11,147 | €40,264 | +€29,117 | +261% |
| Other amounts payable | 47/48 | €30,351 | €11,933 | -€18,418 | -60.7% |
| Non-recurring operating income | 76A | - | €3,092 | +€3,092 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,873 | €13,498 | -€5,375 | -28.5% |
| Other operating charges | 640/8 | €2,740 | €3,660 | +€920 | +33.6% |
| Gross operating margin | 9900 | €94,564 | €236,479 | +€141,915 | +150% |
| Operating profit (loss) | 9901 | €72,952 | €219,321 | +€146,369 | +201% |
| Financial income | 75/76B | €18,827 | €18,772 | -€55 | -0.3% |
| Recurring financial income | 75 | €18,814 | €18,772 | -€42 | -0.2% |
| Non-recurring financial income | 76B | €13 | €0 | -€13 | -100% |
| Financial charges | 65/66B | €1,441 | €2,810 | +€1,369 | +95.0% |
| Recurring financial charges | 65 | €1,441 | €2,810 | +€1,369 | +95.0% |
| Profit (loss) for the period before taxes | 9903 | €90,338 | €235,283 | +€144,945 | +160% |
| Transfer from deferred taxes | 780 | - | €7,369 | +€7,369 | |
| Income taxes | 67/77 | €23,245 | €84,009 | +€60,764 | +261% |
| Profit (loss) for the period | 9904 | €67,093 | €158,643 | +€91,550 | +136% |
| Transfer from tax-exempt reserves | 789 | - | €29,477 | +€29,477 | |
| Profit (loss) for the period to be appropriated | 9905 | €67,093 | €188,120 | +€121,027 | +180% |
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 26 October 2026 via checked.be.