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 82.990, Other business support services
financial year 31-12-2025 compared with 31-12-2024filed annual accounts (NBB)
Net result for the year
€69,417
31-12-2024 · €90,708-€21,291
Equity
€3.1m
31-12-2024 · €2.9m+€202,417
Cash
€18,116
31-12-2024 · €16,355+€1,761
Balance sheet total
€7.7m
31-12-2024 · €7.8m-€95,074
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€310,335
down €310,335 (-7.1%), from €4.4m to €4.1m
- Revaluation surpluses +€120,500
new in 2025: €120,500
Income statement
- Turnover -€37,619
down €37,619 (-7.4%), from €511,495 to €473,877
- Services and other goods -€7,306
down €7,306 (-13.6%), from €53,610 to €46,303
- Taxes -€6,595
down €6,595 (-21.7%), from €30,330 to €23,735
- Financial charges -€5,381
down €5,381 (-6.9%), from €78,197 to €72,816
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024
€90,708
Turnover
-€37,619
Other operating income
-€3,382
Services and other goods
+€7,306
Depreciation
-€3,690
Other operating charges
-€2,051
Other operating items
+€6,516
Financial income
-€347
Financial charges
+€5,381
Taxes
+€6,595
Result 31-12-2025
€69,417
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€346,582
Investment
-€185,766
Financing
-€159,055
Cash 31-12-2024
€16,355
From operations (derived)
+€346,582
Net result for the year
+€69,417
Depreciation
+€240,081
Receivables within one year
+€42,520
Trade debts
-€3,002
Tax, wage and social debts
-€5,155
Other debts
+€3,130
Accrued charges and deferred income
-€409
Investment (derived)
-€185,766
Investment in fixed assets (net)
-€185,766
Financing
-€159,055
Debts after one year
-€310,335
Current portion of long-term debt
+€1,731
Short-term financial debts
+€16,550
Contributions, distributions and other
+€133,000
Cash 31-12-2025
€18,116
brings cash intakes cash out
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,771,155 | €7,676,081 | -€95,074 | -1.2% |
| Fixed assets | 21/28 | €7,704,351 | €7,650,036 | -€54,315 | -0.7% |
| Tangible fixed assets | 22/27 | €4,707,559 | €4,653,244 | -€54,315 | -1.2% |
| Land and buildings | 22 | €4,472,601 | €4,418,306 | -€54,296 | -1.2% |
| Plant, machinery and equipment | 23 | €224,402 | €225,694 | +€1,292 | +0.6% |
| Furniture and vehicles | 24 | €10,555 | €9,244 | -€1,312 | -12.4% |
| Financial fixed assets | 28 | €2,996,792 | €2,996,792 | = | 0.0% |
| Affiliated companies | 280/1 | €2,996,792 | €2,996,792 | = | 0.0% |
| Participating interests | 280 | €2,996,792 | €2,996,792 | = | 0.0% |
| Current assets | 29/58 | €66,804 | €26,045 | -€40,759 | -61.0% |
| Amounts receivable within one year | 40/41 | €50,449 | €7,929 | -€42,520 | -84.3% |
| Trade receivables | 40 | €19,443 | €2,350 | -€17,093 | -87.9% |
| Other amounts receivable | 41 | €31,006 | €5,579 | -€25,427 | -82.0% |
| Cash at bank and in hand | 54/58 | €16,355 | €18,116 | +€1,761 | +10.8% |
| Total equity and liabilities | 10/49 | €7,771,155 | €7,676,081 | -€95,074 | -1.2% |
| Equity | 10/15 | €2,940,084 | €3,142,501 | +€202,417 | +6.9% |
| Contributions | 10/11 | €1,477,400 | €1,480,422 | +€3,022 | +0.2% |
| Capital | 10 | €1,477,400 | €1,480,374 | +€2,974 | +0.2% |
| Issued capital | 100 | €1,477,400 | €1,480,374 | +€2,974 | +0.2% |
| Contributions outside capital | 11 | - | €48 | +€48 | |
| Share premium | 1100/10 | - | €48 | +€48 | |
| Revaluation surpluses | 12 | - | €120,500 | +€120,500 | |
| Reserves | 13 | €1,146,109 | €1,148,086 | +€1,977 | +0.2% |
| Non-distributable reserves | 130/1 | €147,740 | €148,037 | +€297 | +0.2% |
| Legal reserve | 130 | €147,740 | €148,037 | +€297 | +0.2% |
| Tax-exempt reserves | 132 | - | €1,441 | +€1,441 | |
| Distributable reserves | 133 | €998,369 | €998,607 | +€238 | 0.0% |
| Profit (loss) carried forward | 14 | €316,574 | €393,493 | +€76,918 | +24.3% |
| Amounts payable | 17/49 | €4,831,071 | €4,533,580 | -€297,491 | -6.2% |
| Amounts payable after more than one year | 17 | €4,362,497 | €4,052,162 | -€310,335 | -7.1% |
| Financial debts | 170/4 | €4,362,497 | €4,052,162 | -€310,335 | -7.1% |
| Credit institutions | 173 | €4,362,497 | €4,052,162 | -€310,335 | -7.1% |
| Amounts payable within one year | 42/48 | €467,479 | €480,732 | +€13,253 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €308,605 | €310,335 | +€1,731 | +0.6% |
| Financial debts | 43 | €8,450 | €25,000 | +€16,550 | +196% |
| Credit institutions | 430/8 | €8,450 | €25,000 | +€16,550 | +196% |
| Trade debts | 44 | €61,710 | €58,708 | -€3,002 | -4.9% |
| Suppliers | 440/4 | €61,710 | €58,708 | -€3,002 | -4.9% |
| Taxes, remuneration and social security | 45 | €5,155 | - | -€5,155 | |
| Taxes | 450/3 | €5,155 | - | -€5,155 | |
| Other amounts payable | 47/48 | €83,559 | €86,689 | +€3,130 | +3.7% |
| Accrued charges and deferred income | 492/3 | €1,095 | €686 | -€409 | -37.4% |
| Operating income | 70/76A | €514,877 | €480,392 | -€34,485 | -6.7% |
| Turnover | 70 | €511,495 | €473,877 | -€37,619 | -7.4% |
| Other operating income | 74 | €3,382 | - | -€3,382 | |
| Non-recurring operating income | 76A | - | €6,516 | +€6,516 | |
| Operating charges | 60/66A | €315,989 | €314,424 | -€1,566 | -0.5% |
| Services and other goods | 61 | €53,610 | €46,303 | -€7,306 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €236,391 | €240,081 | +€3,690 | +1.6% |
| Other operating charges | 640/8 | €25,989 | €28,040 | +€2,051 | +7.9% |
| Operating profit (loss) | 9901 | €198,888 | €165,969 | -€32,919 | -16.6% |
| Financial income | 75/76B | €347 | €0 | -€347 | -100.0% |
| Recurring financial income | 75 | €347 | €0 | -€347 | -100.0% |
| Income from financial fixed assets | 750 | €347 | - | -€347 | |
| Other financial income | 752/9 | - | €0 | +€0 | |
| Financial charges | 65/66B | €78,197 | €72,816 | -€5,381 | -6.9% |
| Recurring financial charges | 65 | €78,197 | €72,816 | -€5,381 | -6.9% |
| Debt charges | 650 | €77,683 | €72,387 | -€5,296 | -6.8% |
| Other financial charges | 652/9 | €514 | €430 | -€84 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €121,038 | €93,152 | -€27,886 | -23.0% |
| Income taxes | 67/77 | €30,330 | €23,735 | -€6,595 | -21.7% |
| Taxes | 670/3 | €30,330 | €23,735 | -€6,595 | -21.7% |
| Profit (loss) for the period | 9904 | €90,708 | €69,417 | -€21,291 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €90,708 | €69,417 | -€21,291 | -23.5% |
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 30 October 2026 via checked.be.