R.C.A 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.C.A CONSULTING
Largest movements
- Tangible fixed assets -€11,419
down €11,419 (-19.7%), from €57,875 to €46,457
of which Furniture and vehicles: -€8,214
- Receivables within one year -€1,470
down €1,470 (-5.0%), from €29,189 to €27,719
of which Other amounts receivable: -€11,161
- Cash -€1,286
down €1,286 (-3.6%), from €35,257 to €33,971
mainly Contributions, distributions and other (-€23,279) and Debts after one year (-€7,820)
- Reserves -€22,506
down €22,506 (-27.4%), from €82,086 to €59,579
of which Distributable reserves: -€22,506
- Tax, wage and social debts +€8,148
up €8,148 (+87.9%), from €9,271 to €17,419
- Debts after one year -€7,820
down €7,820 (-64.5%), from €12,125 to €4,306
- Advances received +€6,711
new in 2025: €6,711
- Current portion of long-term debt -€3,539
down €3,539 (-31.5%), from €11,231 to €7,692
- Gross operating margin +€21,467
up €21,467 (+161%), from €13,311 to €34,778
- Write-downs -€6,000
down €6,000, from €3,000 to -€3,000
- Taxes +€4,201
up €4,201 (+213%), from €1,972 to €6,172
- Depreciation -€1,926
down €1,926 (-11.0%), from €17,461 to €15,534
- Financial income -€1,651
down €1,651 (-97.4%), from €1,695 to €43
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 | €123,430 | €109,235 | -€14,195 | -11.5% |
| Fixed assets | 21/28 | €57,900 | €46,482 | -€11,419 | -19.7% |
| Tangible fixed assets | 22/27 | €57,875 | €46,457 | -€11,419 | -19.7% |
| Plant, machinery and equipment | 23 | - | €239 | +€239 | |
| Furniture and vehicles | 24 | €26,467 | €18,253 | -€8,214 | -31.0% |
| Other tangible fixed assets | 26 | €31,409 | €27,965 | -€3,444 | -11.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €65,529 | €62,753 | -€2,776 | -4.2% |
| Amounts receivable within one year | 40/41 | €29,189 | €27,719 | -€1,470 | -5.0% |
| Trade receivables | 40 | €10,000 | €19,691 | +€9,691 | +96.9% |
| Other amounts receivable | 41 | €19,189 | €8,028 | -€11,161 | -58.2% |
| Cash at bank and in hand | 54/58 | €35,257 | €33,971 | -€1,286 | -3.6% |
| Deferred charges and accrued income | 490/1 | €1,084 | €1,063 | -€21 | -1.9% |
| Total equity and liabilities | 10/49 | €123,430 | €109,235 | -€14,195 | -11.5% |
| Equity | 10/15 | €88,286 | €65,779 | -€22,506 | -25.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €82,086 | €59,579 | -€22,506 | -27.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €80,226 | €57,719 | -€22,506 | -28.1% |
| Amounts payable | 17/49 | €35,144 | €43,456 | +€8,312 | +23.7% |
| Amounts payable after more than one year | 17 | €12,125 | €4,306 | -€7,820 | -64.5% |
| Financial debts | 170/4 | €12,125 | €4,306 | -€7,820 | -64.5% |
| Amounts payable within one year | 42/48 | €23,019 | €39,151 | +€16,132 | +70.1% |
| Current portion of amounts payable after more than one year | 42 | €11,231 | €7,692 | -€3,539 | -31.5% |
| Financial debts | 43 | €532 | €2,955 | +€2,423 | +455% |
| Credit institutions | 430/8 | €532 | €2,955 | +€2,423 | +455% |
| Trade debts | 44 | €1,985 | €4,374 | +€2,388 | +120% |
| Suppliers | 440/4 | €1,985 | €4,374 | +€2,388 | +120% |
| Advances received on contracts in progress | 46 | - | €6,711 | +€6,711 | |
| Taxes, remuneration and social security | 45 | €9,271 | €17,419 | +€8,148 | +87.9% |
| Taxes | 450/3 | €9,271 | €17,419 | +€8,148 | +87.9% |
| Non-recurring operating income | 76A | €111 | - | -€111 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,461 | €15,534 | -€1,926 | -11.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,000 | -€3,000 | -€6,000 | |
| Other operating charges | 640/8 | €6,000 | €4,966 | -€1,034 | -17.2% |
| Non-recurring operating charges | 66A | - | €432 | +€432 | |
| Gross operating margin | 9900 | €13,311 | €34,778 | +€21,467 | +161% |
| Operating profit (loss) | 9901 | -€13,150 | €16,846 | +€29,996 | |
| Financial income | 75/76B | €1,695 | €43 | -€1,651 | -97.4% |
| Recurring financial income | 75 | €1,695 | €43 | -€1,651 | -97.4% |
| Financial charges | 65/66B | €10,237 | €9,944 | -€293 | -2.9% |
| Recurring financial charges | 65 | €10,237 | €9,944 | -€293 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | -€21,692 | €6,945 | +€28,637 | |
| Income taxes | 67/77 | €1,972 | €6,172 | +€4,201 | +213% |
| Profit (loss) for the period | 9904 | -€23,664 | €773 | +€24,437 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,664 | €773 | +€24,437 |
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 24 October 2026 via checked.be.