R.B.S.: 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.
What changed
R.B.S.
NACE 95.100, Repair and maintenance of computers and communication equipment
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€2,472
2024 · €46,692-€49,164
Equity
€158,638
2024 · €213,010-€54,372
Cash
€4,023
2024 · €6,365-€2,342
Balance sheet total
€311,867
2024 · €352,123-€40,256
Largest movements
Assets
- Tangible fixed assets -€41,244
down €41,244 (-12.3%), from €336,256 to €295,012
of which Land and buildings: -€28,274
Equity and liabilities
- Other debts +€55,294
up €55,294 (+67.7%), from €81,712 to €137,006
- Reserves -€51,900
down €51,900 (-27.0%), from €192,350 to €140,450
- Current portion of long-term debt -€33,342
down €33,342 (-87.7%), from €38,014 to €4,671
- Tax, wage and social debts -€12,053
no longer reported in 2025 (was €12,053)
- Trade debts +€9,748
up €9,748 (+6,965%), from €140 to €9,888
Income statement
- Gross operating margin -€71,584
down €71,584 (-61.1%), from €117,066 to €45,482
- Taxes -€22,170
down €22,170 (-99.3%), from €22,335 to €165
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.
Result 2024
€46,692
Gross operating margin
-€71,584
Depreciation
-€352
Other operating charges
+€517
Financial income
-€1,011
Financial charges
+€1,097
Taxes
+€22,170
Result 2025
-€2,472
raises the resultlowers the result
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.
From operations
+€89,487
Investment
-€1,916
Financing
-€89,914
Cash 2024
€6,365
From operations (derived)
+€89,487
Net result for the year
-€2,472
Depreciation
+€43,160
Receivables within one year
-€3,312
Smaller working-capital items
-€79
Trade debts
+€9,748
Tax, wage and social debts
-€12,053
Advances received
-€800
Other debts
+€55,294
Investment (derived)
-€1,916
Investment in fixed assets (net)
-€1,916
Financing
-€89,914
Debts after one year
-€4,671
Current portion of long-term debt
-€33,342
Contributions, distributions and other
-€51,900
Cash 2025
€4,023
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €352,123 | €311,867 | -€40,256 | -11.4% |
| Fixed assets | 21/28 | €338,896 | €297,652 | -€41,244 | -12.2% |
| Tangible fixed assets | 22/27 | €336,256 | €295,012 | -€41,244 | -12.3% |
| Land and buildings | 22 | €298,977 | €270,704 | -€28,274 | -9.5% |
| Plant, machinery and equipment | 23 | €3,535 | €2,668 | -€867 | -24.5% |
| Furniture and vehicles | 24 | €7,435 | €6,675 | -€760 | -10.2% |
| Leasing and similar rights | 25 | €25,356 | €14,582 | -€10,774 | -42.5% |
| Other tangible fixed assets | 26 | €953 | €383 | -€570 | -59.8% |
| Financial fixed assets | 28 | €2,640 | €2,640 | = | 0.0% |
| Current assets | 29/58 | €13,227 | €14,216 | +€988 | +7.5% |
| Amounts receivable within one year | 40/41 | €5,960 | €9,272 | +€3,312 | +55.6% |
| Trade receivables | 40 | €5,960 | - | -€5,960 | |
| Other amounts receivable | 41 | - | €9,272 | +€9,272 | |
| Cash at bank and in hand | 54/58 | €6,365 | €4,023 | -€2,342 | -36.8% |
| Deferred charges and accrued income | 490/1 | €903 | €921 | +€19 | +2.1% |
| Total equity and liabilities | 10/49 | €352,123 | €311,867 | -€40,256 | -11.4% |
| Equity | 10/15 | €213,010 | €158,638 | -€54,372 | -25.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €192,350 | €140,450 | -€51,900 | -27.0% |
| Distributable reserves | 133 | €192,350 | €140,450 | -€51,900 | -27.0% |
| Profit (loss) carried forward | 14 | €200 | -€2,272 | -€2,472 | |
| Amounts payable | 17/49 | €139,113 | €153,229 | +€14,116 | +10.1% |
| Amounts payable after more than one year | 17 | €4,671 | - | -€4,671 | |
| Financial debts | 170/4 | €4,671 | - | -€4,671 | |
| Amounts payable within one year | 42/48 | €132,719 | €151,566 | +€18,847 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €38,014 | €4,671 | -€33,342 | -87.7% |
| Trade debts | 44 | €140 | €9,888 | +€9,748 | +6,965% |
| Suppliers | 440/4 | €140 | €9,888 | +€9,748 | +6,965% |
| Advances received on contracts in progress | 46 | €800 | - | -€800 | |
| Taxes, remuneration and social security | 45 | €12,053 | - | -€12,053 | |
| Taxes | 450/3 | €12,053 | - | -€12,053 | |
| Other amounts payable | 47/48 | €81,712 | €137,006 | +€55,294 | +67.7% |
| Accrued charges and deferred income | 492/3 | €1,724 | €1,663 | -€60 | -3.5% |
| Non-recurring operating income | 76A | €34,152 | - | -€34,152 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,808 | €43,160 | +€352 | +0.8% |
| Other operating charges | 640/8 | €5,955 | €5,438 | -€517 | -8.7% |
| Gross operating margin | 9900 | €117,066 | €45,482 | -€71,584 | -61.1% |
| Operating profit (loss) | 9901 | €68,303 | -€3,116 | -€71,419 | |
| Financial income | 75/76B | €4,401 | €3,390 | -€1,011 | -23.0% |
| Recurring financial income | 75 | €4,401 | €3,390 | -€1,011 | -23.0% |
| Financial charges | 65/66B | €3,677 | €2,580 | -€1,097 | -29.8% |
| Recurring financial charges | 65 | €3,677 | €2,580 | -€1,097 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €69,027 | -€2,306 | -€71,334 | |
| Income taxes | 67/77 | €22,335 | €165 | -€22,170 | -99.3% |
| Profit (loss) for the period | 9904 | €46,692 | -€2,472 | -€49,164 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,692 | -€2,472 | -€49,164 |
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.