R.B.N.: 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.N.
Largest movements
- Cash +€26,971
up €26,971 (+123%), from €21,978 to €48,949
mainly Net result for the year (+€26,224) and Depreciation (+€11,826)
- Tangible fixed assets -€11,826
down €11,826 (-6.6%), from €179,894 to €168,068
- Receivables within one year -€2,420
down €2,420 (-56.5%), from €4,280 to €1,860
of which Trade receivables: -€4,280
- Profit (loss) carried forward +€26,224
up €26,224 (+26.3%), from €99,542 to €125,767
- Tax, wage and social debts -€11,304
down €11,304 (-100%), from €11,304 to €0
- Trade debts -€2,194
down €2,194 (-84.3%), from €2,602 to €408
- Gross operating margin -€16,564
down €16,564 (-23.2%), from €71,501 to €54,937
- Taxes -€4,595
down €4,595 (-34.5%), from €13,336 to €8,741
- Other operating charges +€1,121
up €1,121 (+16.1%), from €6,972 to €8,093
- Financial charges -€1,113
down €1,113 (-95.5%), from €1,166 to €53
- Depreciation -€979
down €979 (-7.6%), from €12,804 to €11,826
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 | €206,151 | €218,876 | +€12,726 | +6.2% |
| Fixed assets | 21/28 | €179,894 | €168,068 | -€11,826 | -6.6% |
| Tangible fixed assets | 22/27 | €179,894 | €168,068 | -€11,826 | -6.6% |
| Land and buildings | 22 | €179,894 | €168,068 | -€11,826 | -6.6% |
| Current assets | 29/58 | €26,257 | €50,808 | +€24,551 | +93.5% |
| Amounts receivable within one year | 40/41 | €4,280 | €1,860 | -€2,420 | -56.5% |
| Trade receivables | 40 | €4,280 | €0 | -€4,280 | -100% |
| Other amounts receivable | 41 | €0 | €1,860 | +€1,860 | |
| Cash at bank and in hand | 54/58 | €21,978 | €48,949 | +€26,971 | +123% |
| Total equity and liabilities | 10/49 | €206,151 | €218,876 | +€12,726 | +6.2% |
| Equity | 10/15 | €192,244 | €218,469 | +€26,224 | +13.6% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €24,102 | €24,102 | = | 0.0% |
| Distributable reserves | 133 | €24,102 | €24,102 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,542 | €125,767 | +€26,224 | +26.3% |
| Amounts payable | 17/49 | €13,906 | €408 | -€13,498 | -97.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €13,906 | €408 | -€13,498 | -97.1% |
| Trade debts | 44 | €2,602 | €408 | -€2,194 | -84.3% |
| Suppliers | 440/4 | €2,602 | €408 | -€2,194 | -84.3% |
| Taxes, remuneration and social security | 45 | €11,304 | €0 | -€11,304 | -100% |
| Taxes | 450/3 | €11,304 | €0 | -€11,304 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,804 | €11,826 | -€979 | -7.6% |
| Other operating charges | 640/8 | €6,972 | €8,093 | +€1,121 | +16.1% |
| Gross operating margin | 9900 | €71,501 | €54,937 | -€16,564 | -23.2% |
| Operating profit (loss) | 9901 | €51,724 | €35,018 | -€16,706 | -32.3% |
| Financial charges | 65/66B | €1,166 | €53 | -€1,113 | -95.5% |
| Recurring financial charges | 65 | €1,166 | €53 | -€1,113 | -95.5% |
| Profit (loss) for the period before taxes | 9903 | €50,558 | €34,966 | -€15,593 | -30.8% |
| Income taxes | 67/77 | €13,336 | €8,741 | -€4,595 | -34.5% |
| Profit (loss) for the period | 9904 | €37,222 | €26,224 | -€10,998 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,222 | €26,224 | -€10,998 | -29.5% |
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 25 October 2026 via checked.be.