R.V. Consultancy: what changed
Two fiscal 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.V. Consultancy
Largest movements
- Tangible fixed assets -€16,537
down €16,537 (-57.2%), from €28,912 to €12,375
- Intangible fixed assets -€13,846
down €13,846 (-11.4%), from €120,973 to €107,127
- Receivables within one year +€8,500
new in 2025: €8,500
- Financial fixed assets +€6,040
new in 2025: €6,040
- Cash -€4,431
down €4,431 (-36.6%), from €12,115 to €7,684
mainly Debts after one year (-€24,855) and Receivables within one year (-€8,500)
- Debts after one year -€24,855
down €24,855 (-34.1%), from €72,872 to €48,017
- Profit (loss) carried forward +€2,466
up €2,466 (+60.2%), from -€4,094 to -€1,628
- Tax, wage and social debts +€1,763
up €1,763 (+276.0%), from €639 to €2,402
- Gross operating margin +€8,651
up €8,651 (+24.6%), from €35,128 to €43,778
- Taxes +€1,763
up €1,763 (+276.0%), from €639 to €2,402
- Financial charges +€994
up €994 (+18.7%), from €5,331 to €6,325
- Depreciation -€952
down €952 (-3.0%), from €31,335 to €30,383
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.
Cash bridge derived
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 | €162,036 | €141,726 | -€20,309 | -12.5% |
| Fixed assets | 21/28 | €149,885 | €125,542 | -€24,343 | -16.2% |
| Intangible fixed assets | 21 | €120,973 | €107,127 | -€13,846 | -11.4% |
| Tangible fixed assets | 22/27 | €28,912 | €12,375 | -€16,537 | -57.2% |
| Furniture and vehicles | 24 | €28,912 | €12,375 | -€16,537 | -57.2% |
| Financial fixed assets | 28 | - | €6,040 | +€6,040 | |
| Current assets | 29/58 | €12,150 | €16,184 | +€4,034 | +33.2% |
| Amounts receivable within one year | 40/41 | - | €8,500 | +€8,500 | |
| Trade receivables | 40 | - | €8,500 | +€8,500 | |
| Cash at bank and in hand | 54/58 | €12,115 | €7,684 | -€4,431 | -36.6% |
| Deferred charges and accrued income | 490/1 | €35 | - | -€35 | |
| Total equity and liabilities | 10/49 | €162,036 | €141,726 | -€20,309 | -12.5% |
| Equity | 10/15 | -€1,094 | €1,372 | +€2,466 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,094 | -€1,628 | +€2,466 | +60.2% |
| Amounts payable | 17/49 | €163,129 | €140,354 | -€22,776 | -14.0% |
| Amounts payable after more than one year | 17 | €72,872 | €48,017 | -€24,855 | -34.1% |
| Financial debts | 170/4 | €72,872 | €48,017 | -€24,855 | -34.1% |
| Amounts payable within one year | 42/48 | €90,258 | €92,337 | +€2,080 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €24,722 | €24,855 | +€133 | +0.5% |
| Trade debts | 44 | €457 | €896 | +€440 | +96.2% |
| Suppliers | 440/4 | €457 | €896 | +€440 | +96.2% |
| Taxes, remuneration and social security | 45 | €639 | €2,402 | +€1,763 | +276.0% |
| Taxes | 450/3 | €639 | €2,402 | +€1,763 | +276.0% |
| Other amounts payable | 47/48 | €64,440 | €64,184 | -€256 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,335 | €30,383 | -€952 | -3.0% |
| Other operating charges | 640/8 | €1,995 | €2,201 | +€206 | +10.3% |
| Gross operating margin | 9900 | €35,128 | €43,778 | +€8,651 | +24.6% |
| Operating profit (loss) | 9901 | €1,798 | €11,194 | +€9,396 | +522.7% |
| Financial income | 75/76B | €79 | - | -€79 | |
| Recurring financial income | 75 | €79 | - | -€79 | |
| Financial charges | 65/66B | €5,331 | €6,325 | +€994 | +18.7% |
| Recurring financial charges | 65 | €5,331 | €6,325 | +€994 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,455 | €4,868 | +€8,323 | |
| Income taxes | 67/77 | €639 | €2,402 | +€1,763 | +276.0% |
| Profit (loss) for the period | 9904 | -€4,094 | €2,466 | +€6,560 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,094 | €2,466 | +€6,560 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.