R.L.A.: 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.L.A.
Largest movements
- Receivables within one year +€37,084
up €37,084 (+637%), from €5,822 to €42,906
of which Trade receivables: +€40,913
- Tangible fixed assets -€2,908
down €2,908 (-14.5%), from €20,087 to €17,179
of which Furniture and vehicles: -€3,944
- Advances received +€28,650
new in 2025: €28,650
- Other debts -€17,330
down €17,330 (-91.0%), from €19,047 to €1,717
- Profit (loss) carried forward +€12,044
up €12,044 (+177%), from €6,804 to €18,849
- Tax, wage and social debts +€11,484
up €11,484 (+701%), from €1,638 to €13,122
of which Remuneration and social security: +€10,169
- Trade debts -€1,164
down €1,164 (-85.4%), from €1,363 to €199
- Purchases and services +€44,337
up €44,337 (+138%), from €32,184 to €76,521
- Turnover +€37,194
up €37,194 (+58.1%), from €64,017 to €101,211
- Staff costs -€13,756
down €13,756 (-72.0%), from €19,108 to €5,352
- Gross operating margin -€6,893
down €6,893 (-21.7%), from €31,834 to €24,940
- Depreciation +€5,289
up €5,289 (+8,328%), from €64 to €5,352
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 | €28,852 | €62,537 | +€33,685 | +117% |
| Fixed assets | 21/28 | €20,580 | €17,672 | -€2,908 | -14.1% |
| Tangible fixed assets | 22/27 | €20,087 | €17,179 | -€2,908 | -14.5% |
| Plant, machinery and equipment | 23 | - | €1,037 | +€1,037 | |
| Furniture and vehicles | 24 | €20,087 | €16,142 | -€3,944 | -19.6% |
| Financial fixed assets | 28 | €493 | €493 | = | 0.0% |
| Current assets | 29/58 | €8,272 | €44,865 | +€36,593 | +442% |
| Amounts receivable within one year | 40/41 | €5,822 | €42,906 | +€37,084 | +637% |
| Trade receivables | 40 | €1,210 | €42,123 | +€40,913 | +3,381% |
| Other amounts receivable | 41 | €4,612 | €783 | -€3,829 | -83.0% |
| Cash at bank and in hand | 54/58 | €2,450 | €1,959 | -€491 | -20.1% |
| Total equity and liabilities | 10/49 | €28,852 | €62,537 | +€33,685 | +117% |
| Equity | 10/15 | €6,804 | €18,849 | +€12,044 | +177% |
| Profit (loss) carried forward | 14 | €6,804 | €18,849 | +€12,044 | +177% |
| Amounts payable | 17/49 | €22,047 | €43,688 | +€21,641 | +98.2% |
| Amounts payable within one year | 42/48 | €22,047 | €43,688 | +€21,641 | +98.2% |
| Trade debts | 44 | €1,363 | €199 | -€1,164 | -85.4% |
| Suppliers | 440/4 | €1,363 | €199 | -€1,164 | -85.4% |
| Advances received on contracts in progress | 46 | - | €28,650 | +€28,650 | |
| Taxes, remuneration and social security | 45 | €1,638 | €13,122 | +€11,484 | +701% |
| Taxes | 450/3 | €751 | €2,066 | +€1,315 | +175% |
| Remuneration and social security | 454/9 | €887 | €11,056 | +€10,169 | +1,147% |
| Other amounts payable | 47/48 | €19,047 | €1,717 | -€17,330 | -91.0% |
| Turnover | 70 | €64,017 | €101,211 | +€37,194 | +58.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €32,184 | €76,521 | +€44,337 | +138% |
| Remuneration, social security and pensions | 62 | €19,108 | €5,352 | -€13,756 | -72.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64 | €5,352 | +€5,289 | +8,328% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,093 | €265 | -€828 | -75.8% |
| Gross operating margin | 9900 | €31,834 | €24,940 | -€6,893 | -21.7% |
| Operating profit (loss) | 9901 | €11,569 | €13,971 | +€2,402 | +20.8% |
| Financial income | 75/76B | €0 | €1 | +€1 | +9,900% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +9,900% |
| Financial charges | 65/66B | €184 | €194 | +€10 | +5.4% |
| Recurring financial charges | 65 | €184 | €194 | +€10 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €11,385 | €13,778 | +€2,393 | +21.0% |
| Income taxes | 67/77 | - | €1,734 | +€1,734 | |
| Profit (loss) for the period | 9904 | €11,385 | €12,044 | +€659 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,385 | €12,044 | +€659 | +5.8% |
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 16 October 2026 via checked.be.