R-DevStudio: what changed
Two fiscal 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-DevStudio
Largest movements
- Cash +€4,583
up €4,583 (+20.4%), from €22,414 to €26,997
mainly Other debts (+€14,016) and Net result for the year (+€8,022)
- Tangible fixed assets -€1,542
down €1,542 (-37.9%), from €4,065 to €2,523
- Receivables within one year -€633
down €633 (-5.2%), from €12,200 to €11,567
of which Other amounts receivable: -€1,879
- Deferred charges and accrued income +€471
up €471 (+283.4%), from €166 to €638
- Other debts +€14,016
up €14,016 (+180.5%), from €7,764 to €21,780
- Reserves -€8,448
down €8,448 (-50.6%), from €16,703 to €8,255
- Tax, wage and social debts -€2,423
down €2,423 (-31.4%), from €7,724 to €5,301
- Gross operating margin +€7,490
up €7,490 (+179.3%), from €4,177 to €11,667
- Taxes +€1,455
up €1,455 (+234.2%), from €621 to €2,076
- Depreciation +€869
up €869 (+129.2%), from €673 to €1,542
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.
Cash bridge derived
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 | €38,845 | €41,724 | +€2,879 | +7.4% |
| Fixed assets | 21/28 | €4,065 | €2,523 | -€1,542 | -37.9% |
| Tangible fixed assets | 22/27 | €4,065 | €2,523 | -€1,542 | -37.9% |
| Furniture and vehicles | 24 | €4,065 | €2,523 | -€1,542 | -37.9% |
| Current assets | 29/58 | €34,780 | €39,202 | +€4,422 | +12.7% |
| Amounts receivable within one year | 40/41 | €12,200 | €11,567 | -€633 | -5.2% |
| Trade receivables | 40 | €10,321 | €11,567 | +€1,246 | +12.1% |
| Other amounts receivable | 41 | €1,879 | - | -€1,879 | |
| Cash at bank and in hand | 54/58 | €22,414 | €26,997 | +€4,583 | +20.4% |
| Deferred charges and accrued income | 490/1 | €166 | €638 | +€471 | +283.4% |
| Total equity and liabilities | 10/49 | €38,845 | €41,724 | +€2,879 | +7.4% |
| Equity | 10/15 | €21,703 | €13,255 | -€8,448 | -38.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,703 | €8,255 | -€8,448 | -50.6% |
| Distributable reserves | 133 | €16,703 | €8,255 | -€8,448 | -50.6% |
| Amounts payable | 17/49 | €17,141 | €28,469 | +€11,328 | +66.1% |
| Amounts payable within one year | 42/48 | €17,141 | €28,469 | +€11,328 | +66.1% |
| Trade debts | 44 | €1,653 | €1,388 | -€265 | -16.0% |
| Suppliers | 440/4 | €1,653 | €1,388 | -€265 | -16.0% |
| Taxes, remuneration and social security | 45 | €7,724 | €5,301 | -€2,423 | -31.4% |
| Taxes | 450/3 | €7,724 | €5,301 | -€2,423 | -31.4% |
| Other amounts payable | 47/48 | €7,764 | €21,780 | +€14,016 | +180.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €673 | €1,542 | +€869 | +129.2% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €4,177 | €11,667 | +€7,490 | +179.3% |
| Operating profit (loss) | 9901 | €3,386 | €10,005 | +€6,618 | +195.4% |
| Financial income | 75/76B | €167 | €203 | +€37 | +22.0% |
| Recurring financial income | 75 | €167 | €203 | +€37 | +22.0% |
| Financial charges | 65/66B | €88 | €109 | +€22 | +24.7% |
| Recurring financial charges | 65 | €88 | €109 | +€22 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €3,465 | €10,099 | +€6,633 | +191.4% |
| Income taxes | 67/77 | €621 | €2,076 | +€1,455 | +234.2% |
| Profit (loss) for the period | 9904 | €2,844 | €8,022 | +€5,178 | +182.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,844 | €8,022 | +€5,178 | +182.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.