R & R TECHNICS: 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 & R TECHNICS
Largest movements
- Receivables within one year +€21,849
up €21,849 (+42.1%), from €51,848 to €73,697
of which Trade receivables: +€13,076
- Reserves +€19,687
up €19,687 (+15.8%), from €124,568 to €144,255
of which Distributable reserves: +€19,964
- Tax, wage and social debts +€5,179
up €5,179 (+51.6%), from €10,038 to €15,217
- Current portion of long-term debt -€2,546
no longer reported in 2025 (was €2,546)
- Depreciation -€8,413
down €8,413 (-84.1%), from €10,006 to €1,593
- Gross operating margin -€6,895
down €6,895 (-16.9%), from €40,739 to €33,844
- Other operating charges +€6,496
up €6,496 (+1,038%), from €626 to €7,122
- Taxes -€3,110
down €3,110 (-30.7%), from €10,131 to €7,020
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 | €144,109 | €165,726 | +€21,618 | +15.0% |
| Fixed assets | 21/28 | €2,642 | €1,049 | -€1,593 | -60.3% |
| Tangible fixed assets | 22/27 | €2,642 | €1,049 | -€1,593 | -60.3% |
| Plant, machinery and equipment | 23 | €1,350 | €1,049 | -€301 | -22.3% |
| Furniture and vehicles | 24 | €1,292 | - | -€1,292 | |
| Current assets | 29/58 | €141,467 | €164,677 | +€23,211 | +16.4% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €51,848 | €73,697 | +€21,849 | +42.1% |
| Trade receivables | 40 | €7,501 | €20,578 | +€13,076 | +174% |
| Other amounts receivable | 41 | €44,347 | €53,119 | +€8,772 | +19.8% |
| Cash at bank and in hand | 54/58 | €44,959 | €45,332 | +€373 | +0.8% |
| Deferred charges and accrued income | 490/1 | €4,660 | €5,649 | +€989 | +21.2% |
| Total equity and liabilities | 10/49 | €144,109 | €165,726 | +€21,618 | +15.0% |
| Equity | 10/15 | €130,768 | €150,455 | +€19,687 | +15.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €124,568 | €144,255 | +€19,687 | +15.8% |
| Tax-exempt reserves | 132 | €277 | - | -€277 | |
| Distributable reserves | 133 | €124,291 | €144,255 | +€19,964 | +16.1% |
| Provisions and deferred taxes | 16 | €116 | - | -€116 | |
| Deferred taxes | 168 | €116 | - | -€116 | |
| Amounts payable | 17/49 | €13,224 | €15,271 | +€2,047 | +15.5% |
| Amounts payable within one year | 42/48 | €13,224 | €15,271 | +€2,047 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €2,546 | - | -€2,546 | |
| Trade debts | 44 | €640 | €54 | -€586 | -91.6% |
| Suppliers | 440/4 | €640 | €54 | -€586 | -91.6% |
| Taxes, remuneration and social security | 45 | €10,038 | €15,217 | +€5,179 | +51.6% |
| Taxes | 450/3 | €10,038 | €15,217 | +€5,179 | +51.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,006 | €1,593 | -€8,413 | -84.1% |
| Other operating charges | 640/8 | €626 | €7,122 | +€6,496 | +1,038% |
| Gross operating margin | 9900 | €40,739 | €33,844 | -€6,895 | -16.9% |
| Operating profit (loss) | 9901 | €30,107 | €25,128 | -€4,978 | -16.5% |
| Financial income | 75/76B | €1,600 | €1,601 | +€1 | +0.1% |
| Recurring financial income | 75 | €1,600 | €1,601 | +€1 | +0.1% |
| Financial charges | 65/66B | €460 | €138 | -€322 | -69.9% |
| Recurring financial charges | 65 | €460 | €138 | -€322 | -69.9% |
| Profit (loss) for the period before taxes | 9903 | €31,246 | €26,591 | -€4,656 | -14.9% |
| Transfer from deferred taxes | 780 | €887 | €116 | -€771 | -86.9% |
| Income taxes | 67/77 | €10,131 | €7,020 | -€3,110 | -30.7% |
| Profit (loss) for the period | 9904 | €22,003 | €19,687 | -€2,316 | -10.5% |
| Transfer from tax-exempt reserves | 789 | €2,113 | €277 | -€1,836 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,116 | €19,964 | -€4,152 | -17.2% |
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 25 October 2026 via checked.be.