R.S. Réfrigération: what changed
R.S. Réfrigération
Largest movements
- Cash -€60,724
down €60,724 (-87.7%), from €69,248 to €8,524
mainly Other debts (-€40,000) and Stocks and contracts (-€32,866)
- Stocks and contracts +€32,866
up €32,866 (+176%), from €18,641 to €51,507
- Receivables within one year +€20,824
up €20,824 (+110%), from €19,001 to €39,825
of which Trade receivables: +€16,703
- Tangible fixed assets +€2,578
up €2,578 (+84.2%), from €3,061 to €5,639
of which Plant, machinery and equipment: +€3,144
- Deferred charges and accrued income +€1,162
new in 2025: €1,162
- Trade debts +€57,856
new in 2025: €57,856
- Other debts -€40,000
no longer reported in 2025 (was €40,000)
- Tax, wage and social debts -€19,462
down €19,462 (-88.2%), from €22,059 to €2,597
of which Taxes: -€22,059
- Profit (loss) carried forward -€1,521
down €1,521 (-4.6%), from €33,038 to €31,517
- Gross operating margin -€44,728
down €44,728 (-67.9%), from €65,880 to €21,152
- Taxes -€4,208
down €4,208 (-23.7%), from €17,726 to €13,518
- Other operating charges +€3,251
up €3,251 (+409%), from €794 to €4,045
- Financial income -€2,904
no longer reported in 2025 (was €2,904)
of which Financial income: -€2,904
- Staff costs +€2,727
new in 2025: €2,727
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,097 | €106,970 | -€3,127 | -2.8% |
| Fixed assets | 21/28 | €3,207 | €5,952 | +€2,745 | +85.6% |
| Tangible fixed assets | 22/27 | €3,061 | €5,639 | +€2,578 | +84.2% |
| Plant, machinery and equipment | 23 | €1,847 | €4,991 | +€3,144 | +170% |
| Furniture and vehicles | 24 | €1,214 | €648 | -€566 | -46.6% |
| Financial fixed assets | 28 | €146 | €313 | +€167 | +114% |
| Current assets | 29/58 | €106,890 | €101,018 | -€5,872 | -5.5% |
| Stocks and contracts in progress | 3 | €18,641 | €51,507 | +€32,866 | +176% |
| Stocks | 30/36 | €18,641 | €51,507 | +€32,866 | +176% |
| Amounts receivable within one year | 40/41 | €19,001 | €39,825 | +€20,824 | +110% |
| Trade receivables | 40 | €14,940 | €31,643 | +€16,703 | +112% |
| Other amounts receivable | 41 | €4,061 | €8,182 | +€4,121 | +101% |
| Cash at bank and in hand | 54/58 | €69,248 | €8,524 | -€60,724 | -87.7% |
| Deferred charges and accrued income | 490/1 | - | €1,162 | +€1,162 | |
| Total equity and liabilities | 10/49 | €110,097 | €106,970 | -€3,127 | -2.8% |
| Equity | 10/15 | €48,038 | €46,517 | -€1,521 | -3.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,038 | €31,517 | -€1,521 | -4.6% |
| Amounts payable | 17/49 | €62,059 | €60,453 | -€1,606 | -2.6% |
| Amounts payable within one year | 42/48 | €62,059 | €60,453 | -€1,606 | -2.6% |
| Trade debts | 44 | - | €57,856 | +€57,856 | |
| Suppliers | 440/4 | - | €57,856 | +€57,856 | |
| Taxes, remuneration and social security | 45 | €22,059 | €2,597 | -€19,462 | -88.2% |
| Taxes | 450/3 | €22,059 | - | -€22,059 | |
| Remuneration and social security | 454/9 | - | €2,597 | +€2,597 | |
| Other amounts payable | 47/48 | €40,000 | - | -€40,000 | |
| Remuneration, social security and pensions | 62 | - | €2,727 | +€2,727 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,677 | €2,329 | +€652 | +38.9% |
| Other operating charges | 640/8 | €794 | €4,045 | +€3,251 | +409% |
| Gross operating margin | 9900 | €65,880 | €21,152 | -€44,728 | -67.9% |
| Operating profit (loss) | 9901 | €63,409 | €12,051 | -€51,358 | -81.0% |
| Financial income | 75/76B | €2,904 | - | -€2,904 | |
| Recurring financial income | 75 | €2,904 | - | -€2,904 | |
| Non-recurring financial income | 76B | €2,904 | - | -€2,904 | |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €66,259 | €11,997 | -€54,262 | -81.9% |
| Income taxes | 67/77 | €17,726 | €13,518 | -€4,208 | -23.7% |
| Profit (loss) for the period | 9904 | €48,533 | -€1,521 | -€50,054 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,533 | -€1,521 | -€50,054 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.