R.G. OFFICE: 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. OFFICE
Largest movements
- Tangible fixed assets -€14,431
down €14,431 (-2.0%), from €728,232 to €713,801
of which Land and buildings: -€20,447
- Profit (loss) carried forward -€27,160
down €27,160 (-4.0%), from -€672,006 to -€699,166
- Short-term financial debts +€20,000
up €20,000 (+8.0%), from €250,000 to €270,000
- Revaluation surpluses -€17,229
down €17,229 (-3.4%), from €505,011 to €487,782
- Reserves +€17,229
up €17,229 (+5.3%), from €323,139 to €340,368
of which Distributable reserves: +€17,229
- Accrued charges and deferred income -€10,007
down €10,007 (-57.2%), from €17,486 to €7,479
- Depreciation -€176,768
down €176,768 (-88.1%), from €200,559 to €23,791
- Gross operating margin +€19,358
up €19,358, from -€8,360 to €10,998
- Other operating charges -€3,760
down €3,760 (-47.3%), from €7,954 to €4,194
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 | €730,128 | €720,328 | -€9,800 | -1.3% |
| Fixed assets | 21/28 | €728,232 | €713,801 | -€14,431 | -2.0% |
| Tangible fixed assets | 22/27 | €728,232 | €713,801 | -€14,431 | -2.0% |
| Land and buildings | 22 | €713,289 | €692,842 | -€20,447 | -2.9% |
| Plant, machinery and equipment | 23 | €13,547 | €19,982 | +€6,435 | +47.5% |
| Furniture and vehicles | 24 | €1,397 | €977 | -€419 | -30.0% |
| Current assets | 29/58 | €1,896 | €6,527 | +€4,631 | +244% |
| Amounts receivable within one year | 40/41 | €0 | €815 | +€815 | |
| Trade receivables | 40 | €0 | €815 | +€815 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,288 | €4,997 | +€3,709 | +288% |
| Deferred charges and accrued income | 490/1 | €608 | €715 | +€107 | +17.7% |
| Total equity and liabilities | 10/49 | €730,128 | €720,328 | -€9,800 | -1.3% |
| Equity | 10/15 | €436,736 | €409,576 | -€27,160 | -6.2% |
| Contributions | 10/11 | €280,592 | €280,592 | = | 0.0% |
| Capital | 10 | €280,592 | €280,592 | = | 0.0% |
| Issued capital | 100 | €280,592 | €280,592 | = | 0.0% |
| Revaluation surpluses | 12 | €505,011 | €487,782 | -€17,229 | -3.4% |
| Reserves | 13 | €323,139 | €340,368 | +€17,229 | +5.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €89,226 | €89,226 | = | 0.0% |
| Distributable reserves | 133 | €232,054 | €249,283 | +€17,229 | +7.4% |
| Profit (loss) carried forward | 14 | -€672,006 | -€699,166 | -€27,160 | -4.0% |
| Amounts payable | 17/49 | €293,393 | €310,752 | +€17,360 | +5.9% |
| Amounts payable within one year | 42/48 | €275,906 | €303,273 | +€27,367 | +9.9% |
| Financial debts | 43 | €250,000 | €270,000 | +€20,000 | +8.0% |
| Credit institutions | 430/8 | €250,000 | €270,000 | +€20,000 | +8.0% |
| Trade debts | 44 | €24,725 | €33,019 | +€8,294 | +33.5% |
| Suppliers | 440/4 | €24,725 | €33,019 | +€8,294 | +33.5% |
| Taxes, remuneration and social security | 45 | €1,181 | €254 | -€928 | -78.5% |
| Taxes | 450/3 | €1,181 | €254 | -€928 | -78.5% |
| Accrued charges and deferred income | 492/3 | €17,486 | €7,479 | -€10,007 | -57.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200,559 | €23,791 | -€176,768 | -88.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €7,954 | €4,194 | -€3,760 | -47.3% |
| Gross operating margin | 9900 | -€8,360 | €10,998 | +€19,358 | |
| Operating profit (loss) | 9901 | -€216,872 | -€16,987 | +€199,886 | +92.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €10,177 | €10,173 | -€4 | 0.0% |
| Recurring financial charges | 65 | €10,177 | €10,173 | -€4 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€227,049 | -€27,160 | +€199,889 | +88.0% |
| Profit (loss) for the period | 9904 | -€227,049 | -€27,160 | +€199,889 | +88.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€227,049 | -€27,160 | +€199,889 | +88.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.