R & G CONCEPT: 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 & G CONCEPT
Largest movements
- Cash -€14,149
down €14,149 (-24.2%), from €58,497 to €44,348
mainly Net result for the year (-€11,894) and Tax, wage and social debts (-€1,693)
- Deferred charges and accrued income +€862
up €862 (+895%), from €96 to €958
- Stocks and contracts +€811
up €811 (+4.8%), from €17,004 to €17,815
- Profit (loss) carried forward -€11,894
down €11,894 (-148%), from -€8,031 to -€19,925
- Tax, wage and social debts -€1,693
down €1,693 (-81.4%), from €2,081 to €388
- Trade debts +€1,133
up €1,133 (+86.0%), from €1,318 to €2,450
- Gross operating margin -€11,140
down €11,140, from €96 to -€11,044
- Depreciation -€454
down €454 (-100%), from €454 to €0
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 | €76,748 | €64,694 | -€12,054 | -15.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €76,748 | €64,694 | -€12,054 | -15.7% |
| Stocks and contracts in progress | 3 | €17,004 | €17,815 | +€811 | +4.8% |
| Stocks | 30/36 | €17,004 | €17,815 | +€811 | +4.8% |
| Amounts receivable within one year | 40/41 | €1,151 | €1,573 | +€422 | +36.7% |
| Trade receivables | 40 | €951 | €121 | -€830 | -87.3% |
| Other amounts receivable | 41 | €200 | €1,452 | +€1,252 | +627% |
| Cash at bank and in hand | 54/58 | €58,497 | €44,348 | -€14,149 | -24.2% |
| Deferred charges and accrued income | 490/1 | €96 | €958 | +€862 | +895% |
| Total equity and liabilities | 10/49 | €76,748 | €64,694 | -€12,054 | -15.7% |
| Equity | 10/15 | €13,748 | €1,854 | -€11,894 | -86.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,179 | €3,179 | = | 0.0% |
| Distributable reserves | 133 | €3,179 | €3,179 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,031 | -€19,925 | -€11,894 | -148% |
| Amounts payable | 17/49 | €63,000 | €62,840 | -€160 | -0.3% |
| Amounts payable after more than one year | 17 | €43,400 | €43,400 | = | 0.0% |
| Financial debts | 170/4 | €43,400 | €43,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,600 | €19,040 | -€560 | -2.9% |
| Trade debts | 44 | €1,318 | €2,450 | +€1,133 | +86.0% |
| Suppliers | 440/4 | €1,318 | €2,450 | +€1,133 | +86.0% |
| Taxes, remuneration and social security | 45 | €2,081 | €388 | -€1,693 | -81.4% |
| Taxes | 450/3 | €2,081 | €388 | -€1,693 | -81.4% |
| Other amounts payable | 47/48 | €16,202 | €16,202 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €454 | €0 | -€454 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €520 | €582 | +€62 | +12.0% |
| Gross operating margin | 9900 | €96 | -€11,044 | -€11,140 | |
| Operating profit (loss) | 9901 | -€877 | -€11,626 | -€10,749 | -1,225% |
| Financial income | 75/76B | €110 | €0 | -€110 | -100% |
| Recurring financial income | 75 | €110 | €0 | -€110 | -100% |
| Financial charges | 65/66B | €168 | €127 | -€41 | -24.3% |
| Recurring financial charges | 65 | €168 | €127 | -€41 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | -€935 | -€11,753 | -€10,818 | -1,157% |
| Income taxes | 67/77 | €174 | €141 | -€33 | -18.9% |
| Profit (loss) for the period | 9904 | -€1,109 | -€11,894 | -€10,785 | -973% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,109 | -€11,894 | -€10,785 | -973% |
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 25 October 2026 via checked.be.