R-PERFORMANCE ENGINEERING: 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-PERFORMANCE ENGINEERING
Largest movements
- Cash +€6,456
up €6,456 (+456%), from €1,417 to €7,873
mainly Net result for the year (+€9,938) and Depreciation (+€5,295)
- Tangible fixed assets -€1,467
down €1,467 (-5.7%), from €25,932 to €24,466
of which Plant, machinery and equipment: -€4,506
- Receivables within one year +€720
up €720 (+5.0%), from €14,314 to €15,034
of which Trade receivables: +€397
- Profit (loss) carried forward +€9,938
up €9,938 (+46.1%), from -€21,541 to -€11,604
- Trade debts -€4,444
down €4,444 (-35.5%), from €12,532 to €8,088
- Purchases and services -€15,280
down €15,280 (-17.4%), from €88,018 to €72,738
- Gross operating margin +€11,377
up €11,377 (+131%), from €8,663 to €20,040
- Turnover -€5,103
down €5,103 (-5.3%), from €96,680 to €91,578
- Depreciation -€3,926
down €3,926 (-42.6%), from €9,221 to €5,295
- Taxes -€1,599
no longer reported in 2025 (was €1,599)
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 | €41,663 | €47,372 | +€5,709 | +13.7% |
| Fixed assets | 21/28 | €25,932 | €24,466 | -€1,467 | -5.7% |
| Tangible fixed assets | 22/27 | €25,932 | €24,466 | -€1,467 | -5.7% |
| Plant, machinery and equipment | 23 | €24,806 | €20,300 | -€4,506 | -18.2% |
| Furniture and vehicles | 24 | €1,126 | €4,166 | +€3,040 | +270% |
| Current assets | 29/58 | €15,731 | €22,906 | +€7,176 | +45.6% |
| Amounts receivable within one year | 40/41 | €14,314 | €15,034 | +€720 | +5.0% |
| Trade receivables | 40 | €14,314 | €14,710 | +€397 | +2.8% |
| Other amounts receivable | 41 | - | €323 | +€323 | |
| Cash at bank and in hand | 54/58 | €1,417 | €7,873 | +€6,456 | +456% |
| Total equity and liabilities | 10/49 | €41,663 | €47,372 | +€5,709 | +13.7% |
| Equity | 10/15 | -€11,541 | -€1,604 | +€9,938 | +86.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,541 | -€11,604 | +€9,938 | +46.1% |
| Amounts payable | 17/49 | €53,205 | €48,976 | -€4,229 | -7.9% |
| Amounts payable after more than one year | 17 | €36,843 | €36,843 | = | 0.0% |
| Financial debts | 170/4 | €36,843 | €36,843 | = | 0.0% |
| Amounts payable within one year | 42/48 | €16,361 | €12,132 | -€4,229 | -25.8% |
| Trade debts | 44 | €12,532 | €8,088 | -€4,444 | -35.5% |
| Suppliers | 440/4 | €12,532 | €8,088 | -€4,444 | -35.5% |
| Taxes, remuneration and social security | 45 | €3,829 | €4,045 | +€215 | +5.6% |
| Taxes | 450/3 | €3,829 | €4,045 | +€215 | +5.6% |
| Turnover | 70 | €96,680 | €91,578 | -€5,103 | -5.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €88,018 | €72,738 | -€15,280 | -17.4% |
| Remuneration, social security and pensions | 62 | - | €899 | +€899 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,221 | €5,295 | -€3,926 | -42.6% |
| Other operating charges | 640/8 | €470 | €1,033 | +€563 | +120% |
| Gross operating margin | 9900 | €8,663 | €20,040 | +€11,377 | +131% |
| Operating profit (loss) | 9901 | -€1,027 | €12,813 | +€13,840 | |
| Financial charges | 65/66B | €2,896 | €2,875 | -€21 | -0.7% |
| Recurring financial charges | 65 | €2,896 | €2,875 | -€21 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,923 | €9,938 | +€13,861 | |
| Income taxes | 67/77 | €1,599 | - | -€1,599 | |
| Profit (loss) for the period | 9904 | -€5,522 | €9,938 | +€15,459 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,522 | €9,938 | +€15,459 |
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 15 October 2026 via checked.be.