R-Bewijs: 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-Bewijs
Largest movements
- Cash +€66,476
up €66,476 (+139%), from €47,963 to €114,439
mainly Trade debts (+€35,101) and Accrued charges and deferred income (+€20,414)
- Tangible fixed assets +€8,196
up €8,196 (+32.6%), from €25,135 to €33,331
of which Furniture and vehicles: +€8,769
- Trade debts +€35,101
new in 2026: €35,101
- Accrued charges and deferred income +€20,414
new in 2026: €20,414
- Tax, wage and social debts +€18,932
up €18,932 (+148%), from €12,804 to €31,737
of which Remuneration and social security: +€9,756
- Reserves +€15,452
up €15,452 (+45.1%), from €34,265 to €49,716
of which Distributable reserves: +€15,452
- Profit (loss) carried forward -€15,056
no longer reported in 2026 (was €15,056)
- Staff costs +€37,470
up €37,470 (+5,118%), from €732 to €38,203
- Other operating charges +€16,108
up €16,108 (+1,856%), from €868 to €16,976
- Gross operating margin +€15,849
up €15,849 (+29.8%), from €53,195 to €69,044
- Taxes -€12,299
down €12,299 (-75.4%), from €16,304 to €4,005
- Depreciation +€1,681
up €1,681 (+26.8%), from €6,281 to €7,962
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,098 | €147,771 | +€74,673 | +102% |
| Fixed assets | 21/28 | €25,135 | €33,331 | +€8,196 | +32.6% |
| Tangible fixed assets | 22/27 | €25,135 | €33,331 | +€8,196 | +32.6% |
| Plant, machinery and equipment | 23 | €2,290 | €1,717 | -€572 | -25.0% |
| Furniture and vehicles | 24 | €22,845 | €31,614 | +€8,769 | +38.4% |
| Current assets | 29/58 | €47,963 | €114,439 | +€66,476 | +139% |
| Cash at bank and in hand | 54/58 | €47,963 | €114,439 | +€66,476 | +139% |
| Total equity and liabilities | 10/49 | €73,098 | €147,771 | +€74,673 | +102% |
| Equity | 10/15 | €51,321 | €51,716 | +€396 | +0.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €34,265 | €49,716 | +€15,452 | +45.1% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €34,065 | €49,516 | +€15,452 | +45.4% |
| Profit (loss) carried forward | 14 | €15,056 | - | -€15,056 | |
| Amounts payable | 17/49 | €21,777 | €96,054 | +€74,277 | +341% |
| Amounts payable within one year | 42/48 | €21,777 | €75,640 | +€53,863 | +247% |
| Trade debts | 44 | - | €35,101 | +€35,101 | |
| Suppliers | 440/4 | - | €35,101 | +€35,101 | |
| Taxes, remuneration and social security | 45 | €12,804 | €31,737 | +€18,932 | +148% |
| Taxes | 450/3 | €12,804 | €21,980 | +€9,176 | +71.7% |
| Remuneration and social security | 454/9 | - | €9,756 | +€9,756 | |
| Other amounts payable | 47/48 | €8,973 | €8,802 | -€170 | -1.9% |
| Accrued charges and deferred income | 492/3 | - | €20,414 | +€20,414 | |
| Remuneration, social security and pensions | 62 | €732 | €38,203 | +€37,470 | +5,118% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,281 | €7,962 | +€1,681 | +26.8% |
| Other operating charges | 640/8 | €868 | €16,976 | +€16,108 | +1,856% |
| Gross operating margin | 9900 | €53,195 | €69,044 | +€15,849 | +29.8% |
| Operating profit (loss) | 9901 | €45,314 | €5,903 | -€39,410 | -87.0% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €704 | €1,512 | +€808 | +115% |
| Recurring financial charges | 65 | €704 | €1,512 | +€808 | +115% |
| Profit (loss) for the period before taxes | 9903 | €44,610 | €4,401 | -€40,209 | -90.1% |
| Income taxes | 67/77 | €16,304 | €4,005 | -€12,299 | -75.4% |
| Profit (loss) for the period | 9904 | €28,306 | €396 | -€27,910 | -98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,306 | €396 | -€27,910 | -98.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.