R2D CONSULT: 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.
R2D CONSULT
Largest movements
- Receivables within one year -€8,230
no longer reported in 2025 (was €8,230)
- Cash +€2,986
up €2,986 (+6.3%), from €47,122 to €50,108
mainly Receivables within one year (+€8,230) and Depreciation (+€1,167)
- Tangible fixed assets -€1,167
down €1,167 (-48.2%), from €2,423 to €1,256
- Deferred charges and accrued income -€637
no longer reported in 2025 (was €637)
- Tax, wage and social debts -€4,532
down €4,532 (-35.3%), from €12,841 to €8,309
- Profit (loss) carried forward -€2,641
down €2,641 (-7.0%), from €37,963 to €35,322
- Gross operating margin -€40,319
down €40,319, from €38,329 to -€1,990
- Taxes -€8,976
down €8,976, from €8,300 to -€676
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 | €58,412 | €51,364 | -€7,048 | -12.1% |
| Fixed assets | 21/28 | €2,423 | €1,256 | -€1,167 | -48.2% |
| Tangible fixed assets | 22/27 | €2,423 | €1,256 | -€1,167 | -48.2% |
| Furniture and vehicles | 24 | €2,423 | €1,256 | -€1,167 | -48.2% |
| Current assets | 29/58 | €55,989 | €50,108 | -€5,881 | -10.5% |
| Amounts receivable within one year | 40/41 | €8,230 | - | -€8,230 | |
| Trade receivables | 40 | €8,230 | - | -€8,230 | |
| Cash at bank and in hand | 54/58 | €47,122 | €50,108 | +€2,986 | +6.3% |
| Deferred charges and accrued income | 490/1 | €637 | - | -€637 | |
| Total equity and liabilities | 10/49 | €58,412 | €51,364 | -€7,048 | -12.1% |
| Equity | 10/15 | €45,463 | €42,822 | -€2,641 | -5.8% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,963 | €35,322 | -€2,641 | -7.0% |
| Amounts payable | 17/49 | €12,949 | €8,542 | -€4,407 | -34.0% |
| Amounts payable within one year | 42/48 | €12,949 | €8,542 | -€4,407 | -34.0% |
| Trade debts | 44 | - | €125 | +€125 | |
| Suppliers | 440/4 | - | €125 | +€125 | |
| Taxes, remuneration and social security | 45 | €12,841 | €8,309 | -€4,532 | -35.3% |
| Taxes | 450/3 | €12,841 | €8,309 | -€4,532 | -35.3% |
| Other amounts payable | 47/48 | €108 | €108 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,077 | €1,167 | +€90 | +8.4% |
| Gross operating margin | 9900 | €38,329 | -€1,990 | -€40,319 | |
| Operating profit (loss) | 9901 | €37,252 | -€3,157 | -€40,409 | |
| Financial income | 75/76B | €3 | €30 | +€27 | +900.0% |
| Recurring financial income | 75 | €3 | €30 | +€27 | +900.0% |
| Financial charges | 65/66B | €91 | €190 | +€99 | +108.8% |
| Recurring financial charges | 65 | €91 | €190 | +€99 | +108.8% |
| Profit (loss) for the period before taxes | 9903 | €37,164 | -€3,317 | -€40,481 | |
| Income taxes | 67/77 | €8,300 | -€676 | -€8,976 | |
| Profit (loss) for the period | 9904 | €28,864 | -€2,641 | -€31,505 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,864 | -€2,641 | -€31,505 |
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.