R.K.G.: 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.K.G.
Largest movements
- Receivables within one year +€2,371
up €2,371 (+15.6%), from €15,154 to €17,525
of which Other amounts receivable: +€7,846
- Cash +€1,426
up €1,426 (+592%), from €241 to €1,667
mainly Net result for the year (+€9,446) and Trade debts (+€3,921)
- Profit (loss) carried forward +€9,446
up €9,446 (+28.3%), from -€33,397 to -€23,952
- Other debts -€5,000
down €5,000 (-100%), from €5,000 to €0
- Tax, wage and social debts -€4,667
down €4,667 (-95.9%), from €4,866 to €199
- Trade debts +€3,921
up €3,921 (+130%), from €3,020 to €6,941
- Gross operating margin -€16,675
down €16,675 (-60.3%), from €27,662 to €10,988
- Taxes -€4,667
down €4,667 (-95.9%), from €4,866 to €199
- Other operating charges +€638
up €638 (+77.5%), from €823 to €1,462
- Financial income +€602
up €602 (+1,222%), from €49 to €652
- Financial charges +€449
up €449 (+1,121%), from €40 to €489
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 | €24,911 | €28,441 | +€3,530 | +14.2% |
| Fixed assets | 21/28 | €8,799 | €8,799 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,799 | €8,799 | = | 0.0% |
| Land and buildings | 22 | €8,799 | €8,799 | = | 0.0% |
| Current assets | 29/58 | €16,112 | €19,642 | +€3,530 | +21.9% |
| Stocks and contracts in progress | 3 | €475 | €450 | -€25 | -5.3% |
| Stocks | 30/36 | €475 | €450 | -€25 | -5.3% |
| Amounts receivable within one year | 40/41 | €15,154 | €17,525 | +€2,371 | +15.6% |
| Trade receivables | 40 | €6,418 | €942 | -€5,476 | -85.3% |
| Other amounts receivable | 41 | €8,737 | €16,583 | +€7,846 | +89.8% |
| Cash at bank and in hand | 54/58 | €241 | €1,667 | +€1,426 | +592% |
| Deferred charges and accrued income | 490/1 | €242 | €0 | -€242 | -100% |
| Total equity and liabilities | 10/49 | €24,911 | €28,441 | +€3,530 | +14.2% |
| Equity | 10/15 | €11,855 | €21,301 | +€9,446 | +79.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €26,660 | €26,660 | = | 0.0% |
| Tax-exempt reserves | 132 | €24,801 | €24,801 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,397 | -€23,952 | +€9,446 | +28.3% |
| Amounts payable | 17/49 | €13,056 | €7,140 | -€5,916 | -45.3% |
| Amounts payable within one year | 42/48 | €12,887 | €7,140 | -€5,746 | -44.6% |
| Trade debts | 44 | €3,020 | €6,941 | +€3,921 | +130% |
| Suppliers | 440/4 | €3,020 | €6,941 | +€3,921 | +130% |
| Taxes, remuneration and social security | 45 | €4,866 | €199 | -€4,667 | -95.9% |
| Taxes | 450/3 | €4,866 | €199 | -€4,667 | -95.9% |
| Other amounts payable | 47/48 | €5,000 | €0 | -€5,000 | -100% |
| Accrued charges and deferred income | 492/3 | €169 | €0 | -€169 | -100% |
| Remuneration, social security and pensions | 62 | - | €44 | +€44 | |
| Other operating charges | 640/8 | €823 | €1,462 | +€638 | +77.5% |
| Gross operating margin | 9900 | €27,662 | €10,988 | -€16,675 | -60.3% |
| Operating profit (loss) | 9901 | €26,839 | €9,482 | -€17,357 | -64.7% |
| Financial income | 75/76B | €49 | €652 | +€602 | +1,222% |
| Recurring financial income | 75 | €49 | €652 | +€602 | +1,222% |
| Financial charges | 65/66B | €40 | €489 | +€449 | +1,121% |
| Recurring financial charges | 65 | €40 | €489 | +€449 | +1,121% |
| Profit (loss) for the period before taxes | 9903 | €26,848 | €9,645 | -€17,203 | -64.1% |
| Income taxes | 67/77 | €4,866 | €199 | -€4,667 | -95.9% |
| Profit (loss) for the period | 9904 | €21,982 | €9,446 | -€12,536 | -57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,982 | €9,446 | -€12,536 | -57.0% |
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 30 October 2026 via checked.be.