R & P CLASSICS: 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 & P CLASSICS
Largest movements
- Receivables within one year -€10,790
down €10,790 (-89.4%), from €12,064 to €1,275
- Cash +€9,274
up €9,274 (+341%), from €2,723 to €11,998
mainly Receivables within one year (+€10,790) and Net result for the year (+€3,753)
- Accrued charges and deferred income -€4,743
down €4,743 (-100%), from €4,743 to €0
- Profit (loss) carried forward +€3,753
up €3,753 (+12.2%), from -€30,834 to -€27,081
- Tax, wage and social debts -€1,413
down €1,413 (-69.2%), from €2,040 to €627
- Trade debts +€887
up €887 (+298%), from €297 to €1,185
- Gross operating margin +€6,764
up €6,764, from -€258 to €6,506
- Financial charges +€655
up €655 (+410%), from €160 to €815
- Depreciation -€96
down €96 (-100%), from €96 to €0
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 | €16,363 | €14,847 | -€1,516 | -9.3% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €1,300 | €1,300 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €15,063 | €13,547 | -€1,516 | -10.1% |
| Stocks and contracts in progress | 3 | €275 | €275 | = | 0.0% |
| Stocks | 30/36 | €275 | €275 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,064 | €1,275 | -€10,790 | -89.4% |
| Trade receivables | 40 | €12,064 | €1,275 | -€10,790 | -89.4% |
| Cash at bank and in hand | 54/58 | €2,723 | €11,998 | +€9,274 | +341% |
| Total equity and liabilities | 10/49 | €16,363 | €14,847 | -€1,516 | -9.3% |
| Equity | 10/15 | -€10,667 | -€6,915 | +€3,753 | +35.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,566 | €1,566 | = | 0.0% |
| Non-distributable reserves | 130/1 | €209 | €209 | = | 0.0% |
| Reserves not available under the articles | 1311 | €209 | €209 | = | 0.0% |
| Distributable reserves | 133 | €1,357 | €1,357 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,834 | -€27,081 | +€3,753 | +12.2% |
| Amounts payable | 17/49 | €27,031 | €21,762 | -€5,268 | -19.5% |
| Amounts payable within one year | 42/48 | €22,287 | €21,762 | -€525 | -2.4% |
| Trade debts | 44 | €297 | €1,185 | +€887 | +298% |
| Suppliers | 440/4 | €297 | €1,185 | +€887 | +298% |
| Taxes, remuneration and social security | 45 | €2,040 | €627 | -€1,413 | -69.2% |
| Taxes | 450/3 | €2,040 | €627 | -€1,413 | -69.2% |
| Other amounts payable | 47/48 | €19,950 | €19,950 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,743 | €0 | -€4,743 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96 | €0 | -€96 | -100% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | -€258 | €6,506 | +€6,764 | |
| Operating profit (loss) | 9901 | -€804 | €6,045 | +€6,848 | |
| Financial income | 75/76B | €6 | €23 | +€17 | +310% |
| Recurring financial income | 75 | €6 | €23 | +€17 | +310% |
| Financial charges | 65/66B | €160 | €815 | +€655 | +410% |
| Recurring financial charges | 65 | €160 | €815 | +€655 | +410% |
| Profit (loss) for the period before taxes | 9903 | -€958 | €5,253 | +€6,211 | |
| Income taxes | 67/77 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€2,458 | €3,753 | +€6,211 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,458 | €3,753 | +€6,211 |
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.