R&J Consulting: what changed
R&J Consulting
Largest movements
- Current investments +€19,140
up €19,140 (+1,914%), from €1,000 to €20,140
- Receivables within one year -€2,451
down €2,451 (-10.3%), from €23,877 to €21,427
of which Trade receivables: -€6,684
- Cash +€2,013
up €2,013 (+2.1%), from €93,976 to €95,989
mainly Net result for the year (+€39,506) and Receivables within one year (+€2,451)
- Profit (loss) carried forward +€39,506
up €39,506 (+44.9%), from €87,895 to €127,401
- Tax, wage and social debts -€15,117
down €15,117 (-60.4%), from €25,039 to €9,922
- Other debts -€5,055
no longer reported in 2025 (was €5,055)
- Gross operating margin +€9,299
up €9,299 (+18.6%), from €49,952 to €59,251
- Taxes +€2,386
up €2,386 (+26.7%), from €8,927 to €11,313
- Depreciation -€1,933
down €1,933 (-59.4%), from €3,252 to €1,319
- Financial charges -€818
down €818 (-12.5%), from €6,545 to €5,727
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,592 | €141,759 | +€18,167 | +14.7% |
| Fixed assets | 21/28 | €3,394 | €3,953 | +€559 | +16.5% |
| Tangible fixed assets | 22/27 | €3,394 | €3,953 | +€559 | +16.5% |
| Plant, machinery and equipment | 23 | €1,540 | €3,071 | +€1,530 | +99.4% |
| Furniture and vehicles | 24 | €1,854 | €883 | -€972 | -52.4% |
| Current assets | 29/58 | €120,197 | €137,806 | +€17,608 | +14.6% |
| Amounts receivable within one year | 40/41 | €23,877 | €21,427 | -€2,451 | -10.3% |
| Trade receivables | 40 | €23,867 | €17,184 | -€6,684 | -28.0% |
| Other amounts receivable | 41 | €10 | €4,243 | +€4,233 | +42,204% |
| Current investments | 50/53 | €1,000 | €20,140 | +€19,140 | +1,914% |
| Cash at bank and in hand | 54/58 | €93,976 | €95,989 | +€2,013 | +2.1% |
| Deferred charges and accrued income | 490/1 | €1,344 | €250 | -€1,094 | -81.4% |
| Total equity and liabilities | 10/49 | €123,592 | €141,759 | +€18,167 | +14.7% |
| Equity | 10/15 | €91,895 | €131,401 | +€39,506 | +43.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,895 | €127,401 | +€39,506 | +44.9% |
| Amounts payable | 17/49 | €31,697 | €10,358 | -€21,339 | -67.3% |
| Amounts payable within one year | 42/48 | €31,697 | €10,358 | -€21,339 | -67.3% |
| Financial debts | 43 | €1,000 | - | -€1,000 | |
| Credit institutions | 430/8 | €1,000 | - | -€1,000 | |
| Trade debts | 44 | €603 | €436 | -€167 | -27.7% |
| Suppliers | 440/4 | €603 | €436 | -€167 | -27.7% |
| Taxes, remuneration and social security | 45 | €25,039 | €9,922 | -€15,117 | -60.4% |
| Taxes | 450/3 | €25,039 | €9,922 | -€15,117 | -60.4% |
| Other amounts payable | 47/48 | €5,055 | - | -€5,055 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,252 | €1,319 | -€1,933 | -59.4% |
| Other operating charges | 640/8 | €978 | €786 | -€192 | -19.7% |
| Non-recurring operating charges | 66A | - | €601 | +€601 | |
| Gross operating margin | 9900 | €49,952 | €59,251 | +€9,299 | +18.6% |
| Operating profit (loss) | 9901 | €45,721 | €56,545 | +€10,824 | +23.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6,545 | €5,727 | -€818 | -12.5% |
| Recurring financial charges | 65 | €6,545 | €5,727 | -€818 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €39,176 | €50,819 | +€11,642 | +29.7% |
| Income taxes | 67/77 | €8,927 | €11,313 | +€2,386 | +26.7% |
| Profit (loss) for the period | 9904 | €30,250 | €39,506 | +€9,256 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,250 | €39,506 | +€9,256 | +30.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.