R&R 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.
What changed
R&R Consult
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€31,762
2024 · €35,020-€3,258
Equity
€158,064
2024 · €126,301+€31,762
Cash
€4,934
2024 · €5,551-€617
Balance sheet total
€956,692
2024 · €991,207-€34,515
Largest movements
Assets
- Tangible fixed assets -€31,114
down €31,114 (-3.2%), from €975,590 to €944,476
Equity and liabilities
- Debts after one year -€76,121
down €76,121 (-13.6%), from €558,504 to €482,383
of which Financial debts: -€49,721
- Profit (loss) carried forward +€31,762
up €31,762 (+29.5%), from €107,701 to €139,464
- Other debts +€11,527
up €11,527 (+4.7%), from €243,799 to €255,325
Income statement
- Gross operating margin -€3,882
down €3,882 (-3.9%), from €98,719 to €94,837
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.
Result 2024
€35,020
Gross operating margin
-€3,882
Depreciation
-€511
Other operating charges
+€25
Financial income
-€0
Financial charges
+€601
Taxes
+€510
Result 2025
€31,762
raises the resultlowers the result
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.
From operations
+€85,187
Investment
-€10,288
Financing
-€75,517
Cash 2024
€5,551
From operations (derived)
+€85,187
Net result for the year
+€31,762
Depreciation
+€41,402
Receivables within one year
+€2,784
Trade debts
-€9,900
Tax, wage and social debts
+€1,790
Advances received
+€5,741
Other debts
+€11,527
Accrued charges and deferred income
+€82
Investment (derived)
-€10,288
Investment in fixed assets (net)
-€10,288
Financing
-€75,517
Debts after one year
-€76,121
Current portion of long-term debt
+€605
Cash 2025
€4,934
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €991,207 | €956,692 | -€34,515 | -3.5% |
| Fixed assets | 21/28 | €975,590 | €944,476 | -€31,114 | -3.2% |
| Tangible fixed assets | 22/27 | €975,590 | €944,476 | -€31,114 | -3.2% |
| Land and buildings | 22 | €975,590 | €944,476 | -€31,114 | -3.2% |
| Current assets | 29/58 | €15,617 | €12,216 | -€3,401 | -21.8% |
| Amounts receivable within one year | 40/41 | €10,066 | €7,282 | -€2,784 | -27.7% |
| Trade receivables | 40 | €10,066 | €7,282 | -€2,784 | -27.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,551 | €4,934 | -€617 | -11.1% |
| Total equity and liabilities | 10/49 | €991,207 | €956,692 | -€34,515 | -3.5% |
| Equity | 10/15 | €126,301 | €158,064 | +€31,762 | +25.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,701 | €139,464 | +€31,762 | +29.5% |
| Amounts payable | 17/49 | €864,906 | €798,628 | -€66,278 | -7.7% |
| Amounts payable after more than one year | 17 | €558,504 | €482,383 | -€76,121 | -13.6% |
| Financial debts | 170/4 | €452,904 | €403,183 | -€49,721 | -11.0% |
| Other amounts payable | 178/9 | €105,600 | €79,200 | -€26,400 | -25.0% |
| Amounts payable within one year | 42/48 | €304,357 | €314,118 | +€9,762 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €49,117 | €49,721 | +€605 | +1.2% |
| Trade debts | 44 | €10,066 | €165 | -€9,900 | -98.4% |
| Suppliers | 440/4 | €10,066 | €165 | -€9,900 | -98.4% |
| Advances received on contracts in progress | 46 | - | €5,741 | +€5,741 | |
| Taxes, remuneration and social security | 45 | €1,376 | €3,165 | +€1,790 | +130% |
| Taxes | 450/3 | €1,376 | €3,165 | +€1,790 | +130% |
| Other amounts payable | 47/48 | €243,799 | €255,325 | +€11,527 | +4.7% |
| Accrued charges and deferred income | 492/3 | €2,045 | €2,127 | +€82 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,890 | €41,402 | +€511 | +1.3% |
| Other operating charges | 640/8 | €5,848 | €5,823 | -€25 | -0.4% |
| Gross operating margin | 9900 | €98,719 | €94,837 | -€3,882 | -3.9% |
| Operating profit (loss) | 9901 | €51,981 | €47,612 | -€4,369 | -8.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €6,085 | €5,484 | -€601 | -9.9% |
| Recurring financial charges | 65 | €6,085 | €5,484 | -€601 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €45,896 | €42,128 | -€3,768 | -8.2% |
| Income taxes | 67/77 | €10,876 | €10,365 | -€510 | -4.7% |
| Profit (loss) for the period | 9904 | €35,020 | €31,762 | -€3,258 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,020 | €31,762 | -€3,258 | -9.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.