R&B SALES: 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 SALES
Largest movements
- Receivables within one year +€4,986
up €4,986 (+24.1%), from €20,651 to €25,637
of which Other amounts receivable: +€14,011
- Tangible fixed assets -€4,425
down €4,425 (-88.9%), from €4,977 to €552
- Financial fixed assets -€750
down €750 (-100%), from €750 to €0
- Tax, wage and social debts +€5,869
up €5,869 (+517%), from €1,136 to €7,005
- Provisions -€3,375
down €3,375 (-100%), from €3,375 to €0
- Reserves -€2,845
down €2,845 (-21.1%), from €13,498 to €10,653
of which Tax-exempt reserves: -€13,498
- Trade debts +€2,536
new in 2025: €2,536
- Debts after one year -€2,503
down €2,503 (-85.3%), from €2,933 to €430
- Gross operating margin -€4,478
down €4,478 (-85.5%), from €5,241 to €762
- Taxes +€3,083
up €3,083 (+8,725%), from €35 to €3,119
- Financial charges -€763
down €763 (-69.7%), from €1,095 to €332
- Financial income +€384
up €384 (+69.5%), from €553 to €937
of which Financial income: +€234
- Depreciation -€119
down €119 (-2.6%), from €4,544 to €4,425
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,377 | €26,189 | -€189 | -0.7% |
| Fixed assets | 21/28 | €5,727 | €552 | -€5,175 | -90.4% |
| Tangible fixed assets | 22/27 | €4,977 | €552 | -€4,425 | -88.9% |
| Furniture and vehicles | 24 | €4,977 | €552 | -€4,425 | -88.9% |
| Financial fixed assets | 28 | €750 | €0 | -€750 | -100% |
| Current assets | 29/58 | €20,651 | €25,637 | +€4,986 | +24.1% |
| Amounts receivable within one year | 40/41 | €20,651 | €25,637 | +€4,986 | +24.1% |
| Trade receivables | 40 | €13,768 | €4,742 | -€9,025 | -65.6% |
| Other amounts receivable | 41 | €6,883 | €20,894 | +€14,011 | +204% |
| Total equity and liabilities | 10/49 | €26,377 | €26,189 | -€189 | -0.7% |
| Equity | 10/15 | €16,454 | €13,653 | -€2,801 | -17.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,498 | €10,653 | -€2,845 | -21.1% |
| Tax-exempt reserves | 132 | €13,498 | €0 | -€13,498 | -100% |
| Distributable reserves | 133 | - | €10,653 | +€10,653 | |
| Profit (loss) carried forward | 14 | -€44 | €0 | +€44 | |
| Provisions and deferred taxes | 16 | €3,375 | €0 | -€3,375 | -100% |
| Deferred taxes | 168 | €3,375 | €0 | -€3,375 | -100% |
| Amounts payable | 17/49 | €6,549 | €12,536 | +€5,987 | +91.4% |
| Amounts payable after more than one year | 17 | €2,933 | €430 | -€2,503 | -85.3% |
| Financial debts | 170/4 | €2,933 | €430 | -€2,503 | -85.3% |
| Amounts payable within one year | 42/48 | €3,508 | €12,105 | +€8,597 | +245% |
| Current portion of amounts payable after more than one year | 42 | €2,373 | €2,503 | +€130 | +5.5% |
| Financial debts | 43 | - | €62 | +€62 | |
| Credit institutions | 430/8 | - | €62 | +€62 | |
| Trade debts | 44 | - | €2,536 | +€2,536 | |
| Suppliers | 440/4 | - | €2,536 | +€2,536 | |
| Taxes, remuneration and social security | 45 | €1,136 | €7,005 | +€5,869 | +517% |
| Taxes | 450/3 | €1,136 | €7,005 | +€5,869 | +517% |
| Accrued charges and deferred income | 492/3 | €107 | - | -€107 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,544 | €4,425 | -€119 | -2.6% |
| Other operating charges | 640/8 | €83 | €0 | -€83 | -100% |
| Gross operating margin | 9900 | €5,241 | €762 | -€4,478 | -85.5% |
| Operating profit (loss) | 9901 | €614 | -€3,662 | -€4,276 | |
| Financial income | 75/76B | €553 | €937 | +€384 | +69.5% |
| Recurring financial income | 75 | €553 | €787 | +€234 | +42.4% |
| Non-recurring financial income | 76B | - | €150 | +€150 | |
| Financial charges | 65/66B | €1,095 | €332 | -€763 | -69.7% |
| Recurring financial charges | 65 | €1,095 | €332 | -€763 | -69.7% |
| Profit (loss) for the period before taxes | 9903 | €71 | -€3,057 | -€3,128 | |
| Transfer from deferred taxes | 780 | - | €3,375 | +€3,375 | |
| Income taxes | 67/77 | €35 | €3,119 | +€3,083 | +8,725% |
| Profit (loss) for the period | 9904 | €36 | -€2,801 | -€2,837 | |
| Transfer from tax-exempt reserves | 789 | - | €13,498 | +€13,498 | |
| Profit (loss) for the period to be appropriated | 9905 | €36 | €10,697 | +€10,661 | +29,805% |
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 1 November 2026 via checked.be.