R.P.CONSULT: 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.CONSULT
Largest movements
- Tangible fixed assets -€32,355
down €32,355 (-37.1%), from €87,274 to €54,919
- Receivables within one year +€16,027
up €16,027 (+232%), from €6,905 to €22,933
of which Trade receivables: +€19,815
- Cash +€3,762
up €3,762 (+30.4%), from €12,382 to €16,143
mainly Advances received (+€20,223) and Depreciation (+€19,255)
- Advances received +€20,223
new in 2025: €20,223
- Reserves -€14,564
down €14,564 (-18.9%), from €77,002 to €62,438
of which Tax-exempt reserves: -€14,564
- Debts after one year -€6,418
down €6,418 (-33.0%), from €19,477 to €13,058
- Tax, wage and social debts -€4,681
down €4,681 (-81.9%), from €5,717 to €1,036
- Profit (loss) carried forward -€3,995
down €3,995 (-6.2%), from -€64,596 to -€68,591
- Taxes +€3,431
up €3,431 (+331%), from €1,036 to €4,467
- Depreciation +€3,410
up €3,410 (+21.5%), from €15,845 to €19,255
- Gross operating margin +€2,514
up €2,514 (+29.7%), from €8,475 to €10,989
- Financial charges +€612
up €612 (+58.2%), from €1,052 to €1,664
- Other operating charges -€296
down €296 (-18.0%), from €1,643 to €1,347
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 | €109,118 | €96,524 | -€12,594 | -11.5% |
| Fixed assets | 21/28 | €87,274 | €54,919 | -€32,355 | -37.1% |
| Tangible fixed assets | 22/27 | €87,274 | €54,919 | -€32,355 | -37.1% |
| Furniture and vehicles | 24 | €87,274 | €54,919 | -€32,355 | -37.1% |
| Current assets | 29/58 | €21,844 | €41,606 | +€19,761 | +90.5% |
| Amounts receivable within one year | 40/41 | €6,905 | €22,933 | +€16,027 | +232% |
| Trade receivables | 40 | €2,435 | €22,250 | +€19,815 | +814% |
| Other amounts receivable | 41 | €4,470 | €683 | -€3,787 | -84.7% |
| Cash at bank and in hand | 54/58 | €12,382 | €16,143 | +€3,762 | +30.4% |
| Deferred charges and accrued income | 490/1 | €2,557 | €2,530 | -€28 | -1.1% |
| Total equity and liabilities | 10/49 | €109,118 | €96,524 | -€12,594 | -11.5% |
| Equity | 10/15 | €31,006 | €12,447 | -€18,559 | -59.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,002 | €62,438 | -€14,564 | -18.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,142 | €60,578 | -€14,564 | -19.4% |
| Profit (loss) carried forward | 14 | -€64,596 | -€68,591 | -€3,995 | -6.2% |
| Provisions and deferred taxes | 16 | €13,047 | €12,116 | -€932 | -7.1% |
| Deferred taxes | 168 | €13,047 | €12,116 | -€932 | -7.1% |
| Amounts payable | 17/49 | €65,065 | €71,961 | +€6,896 | +10.6% |
| Amounts payable after more than one year | 17 | €19,477 | €13,058 | -€6,418 | -33.0% |
| Financial debts | 170/4 | €19,477 | €13,058 | -€6,418 | -33.0% |
| Amounts payable within one year | 42/48 | €45,588 | €58,903 | +€13,315 | +29.2% |
| Trade debts | 44 | €3,717 | €4,830 | +€1,113 | +30.0% |
| Suppliers | 440/4 | €3,717 | €4,830 | +€1,113 | +30.0% |
| Advances received on contracts in progress | 46 | - | €20,223 | +€20,223 | |
| Taxes, remuneration and social security | 45 | €5,717 | €1,036 | -€4,681 | -81.9% |
| Taxes | 450/3 | €5,717 | €1,036 | -€4,681 | -81.9% |
| Other amounts payable | 47/48 | €36,154 | €32,814 | -€3,340 | -9.2% |
| Remuneration, social security and pensions | 62 | €364 | €255 | -€109 | -29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,845 | €19,255 | +€3,410 | +21.5% |
| Other operating charges | 640/8 | €1,643 | €1,347 | -€296 | -18.0% |
| Non-recurring operating charges | 66A | - | €3,493 | +€3,493 | |
| Gross operating margin | 9900 | €8,475 | €10,989 | +€2,514 | +29.7% |
| Operating profit (loss) | 9901 | -€9,376 | -€13,360 | -€3,984 | -42.5% |
| Financial charges | 65/66B | €1,052 | €1,664 | +€612 | +58.2% |
| Recurring financial charges | 65 | €1,052 | €1,664 | +€612 | +58.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,428 | -€15,024 | -€4,596 | -44.1% |
| Transfer from deferred taxes | 780 | €403 | €2,913 | +€2,509 | +622% |
| Transfer to deferred taxes | 680 | - | €1,981 | +€1,981 | |
| Income taxes | 67/77 | €1,036 | €4,467 | +€3,431 | +331% |
| Profit (loss) for the period | 9904 | -€11,061 | -€18,559 | -€7,498 | -67.8% |
| Transfer from tax-exempt reserves | 789 | €1,210 | €14,564 | +€13,354 | +1,104% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,850 | -€3,995 | +€5,856 | +59.4% |
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 18 October 2026 via checked.be.