R&P CONSULTING: 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 CONSULTING
Largest movements
- Cash +€52,280
up €52,280 (+38.1%), from €137,241 to €189,521
mainly Other debts (+€143,175) and Net result for the year (+€74,534)
- Receivables within one year +€43,166
up €43,166 (+213%), from €20,254 to €63,420
of which Trade receivables: +€43,806
- Tangible fixed assets -€5,353
down €5,353 (-20.9%), from €25,566 to €20,213
- Other debts +€143,175
up €143,175 (+6,045%), from €2,369 to €145,544
- Profit (loss) carried forward -€89,376
no longer reported in 2025 (was €89,376)
- Tax, wage and social debts +€36,094
up €36,094 (+340%), from €10,613 to €46,706
of which Taxes: +€33,594
- Gross operating margin +€60,418
up €60,418 (+149%), from €40,669 to €101,088
- Taxes +€9,694
up €9,694 (+91.3%), from €10,613 to €20,307
- Depreciation +€4,154
up €4,154 (+346%), from €1,199 to €5,353
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 | €183,831 | €273,964 | +€90,133 | +49.0% |
| Fixed assets | 21/28 | €25,566 | €20,213 | -€5,353 | -20.9% |
| Tangible fixed assets | 22/27 | €25,566 | €20,213 | -€5,353 | -20.9% |
| Furniture and vehicles | 24 | €25,566 | €20,213 | -€5,353 | -20.9% |
| Current assets | 29/58 | €158,265 | €253,751 | +€95,486 | +60.3% |
| Amounts receivable within one year | 40/41 | €20,254 | €63,420 | +€43,166 | +213% |
| Trade receivables | 40 | €19,614 | €63,420 | +€43,806 | +223% |
| Other amounts receivable | 41 | €641 | - | -€641 | |
| Cash at bank and in hand | 54/58 | €137,241 | €189,521 | +€52,280 | +38.1% |
| Deferred charges and accrued income | 490/1 | €769 | €810 | +€41 | +5.3% |
| Total equity and liabilities | 10/49 | €183,831 | €273,964 | +€90,133 | +49.0% |
| Equity | 10/15 | €170,268 | €80,892 | -€89,376 | -52.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €78,392 | €78,392 | = | 0.0% |
| Distributable reserves | 133 | €78,392 | €78,392 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,376 | - | -€89,376 | |
| Amounts payable | 17/49 | €13,563 | €193,072 | +€179,510 | +1,324% |
| Amounts payable within one year | 42/48 | €13,563 | €192,555 | +€178,992 | +1,320% |
| Trade debts | 44 | €581 | €305 | -€277 | -47.6% |
| Suppliers | 440/4 | €581 | €305 | -€277 | -47.6% |
| Taxes, remuneration and social security | 45 | €10,613 | €46,706 | +€36,094 | +340% |
| Taxes | 450/3 | €10,613 | €44,206 | +€33,594 | +317% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €2,369 | €145,544 | +€143,175 | +6,045% |
| Accrued charges and deferred income | 492/3 | - | €518 | +€518 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,199 | €5,353 | +€4,154 | +346% |
| Other operating charges | 640/8 | €584 | €696 | +€112 | +19.2% |
| Gross operating margin | 9900 | €40,669 | €101,088 | +€60,418 | +149% |
| Operating profit (loss) | 9901 | €38,886 | €95,038 | +€56,152 | +144% |
| Financial charges | 65/66B | €46 | €198 | +€151 | +326% |
| Recurring financial charges | 65 | €46 | €198 | +€151 | +326% |
| Profit (loss) for the period before taxes | 9903 | €38,840 | €94,841 | +€56,001 | +144% |
| Income taxes | 67/77 | €10,613 | €20,307 | +€9,694 | +91.3% |
| Profit (loss) for the period | 9904 | €28,227 | €74,534 | +€46,307 | +164% |
| Profit (loss) for the period to be appropriated | 9905 | €28,227 | €74,534 | +€46,307 | +164% |
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 29 October 2026 via checked.be.