R&I MODE: 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&I MODE
Largest movements
- Receivables within one year +€1,341
up €1,341 (+163%), from €823 to €2,164
of which Trade receivables: +€1,272
- Deferred charges and accrued income -€1,216
down €1,216 (-72.3%), from €1,681 to €466
- Cash -€1,097
down €1,097 (-21.6%), from €5,088 to €3,991
mainly Other debts (-€17,126) and Receivables within one year (-€1,341)
- Tangible fixed assets -€683
no longer reported in 2024 (was €683)
- Other debts -€17,126
down €17,126 (-72.3%), from €23,685 to €6,559
- Profit (loss) carried forward +€13,123
up €13,123 (+39.4%), from -€33,340 to -€20,217
- Tax, wage and social debts +€2,225
up €2,225 (+463%), from €481 to €2,705
of which Remuneration and social security: +€1,500
- Trade debts +€807
up €807 (+22.5%), from €3,592 to €4,400
- Current portion of long-term debt -€683
no longer reported in 2024 (was €683)
- Gross operating margin +€6,856
up €6,856 (+85.3%), from €8,041 to €14,897
- Depreciation -€2,733
no longer reported in 2024 (was €2,733)
- Other operating charges +€842
up €842 (+134%), from €626 to €1,468
- Taxes +€214
new in 2024: €214
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,126 | €13,471 | -€1,655 | -10.9% |
| Fixed assets | 21/28 | €3,683 | €3,000 | -€683 | -18.6% |
| Tangible fixed assets | 22/27 | €683 | - | -€683 | |
| Leasing and similar rights | 25 | €683 | - | -€683 | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €11,443 | €10,471 | -€971 | -8.5% |
| Stocks and contracts in progress | 3 | €3,851 | €3,851 | = | 0.0% |
| Stocks | 30/36 | €3,851 | €3,851 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €823 | €2,164 | +€1,341 | +163% |
| Trade receivables | 40 | €823 | €2,095 | +€1,272 | +155% |
| Other amounts receivable | 41 | - | €69 | +€69 | |
| Cash at bank and in hand | 54/58 | €5,088 | €3,991 | -€1,097 | -21.6% |
| Deferred charges and accrued income | 490/1 | €1,681 | €466 | -€1,216 | -72.3% |
| Total equity and liabilities | 10/49 | €15,126 | €13,471 | -€1,655 | -10.9% |
| Equity | 10/15 | -€13,316 | -€193 | +€13,123 | +98.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €24 | €24 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24 | €24 | = | 0.0% |
| Reserves not available under the articles | 1311 | €24 | €24 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,340 | -€20,217 | +€13,123 | +39.4% |
| Amounts payable | 17/49 | €28,442 | €13,664 | -€14,778 | -52.0% |
| Amounts payable within one year | 42/48 | €28,442 | €13,664 | -€14,778 | -52.0% |
| Current portion of amounts payable after more than one year | 42 | €683 | - | -€683 | |
| Trade debts | 44 | €3,592 | €4,400 | +€807 | +22.5% |
| Suppliers | 440/4 | €3,592 | €4,400 | +€807 | +22.5% |
| Taxes, remuneration and social security | 45 | €481 | €2,705 | +€2,225 | +463% |
| Taxes | 450/3 | €481 | €1,205 | +€725 | +151% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €23,685 | €6,559 | -€17,126 | -72.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,733 | - | -€2,733 | |
| Other operating charges | 640/8 | €626 | €1,468 | +€842 | +134% |
| Gross operating margin | 9900 | €8,041 | €14,897 | +€6,856 | +85.3% |
| Operating profit (loss) | 9901 | €4,681 | €13,429 | +€8,748 | +187% |
| Financial charges | 65/66B | €71 | €92 | +€22 | +30.9% |
| Recurring financial charges | 65 | €71 | €92 | +€22 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | €4,611 | €13,337 | +€8,726 | +189% |
| Income taxes | 67/77 | - | €214 | +€214 | |
| Profit (loss) for the period | 9904 | €4,611 | €13,123 | +€8,512 | +185% |
| Profit (loss) for the period to be appropriated | 9905 | €4,611 | €13,123 | +€8,512 | +185% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.