RAIL CONSEILS: 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.
RAIL CONSEILS
Largest movements
- Receivables within one year +€17,584
up €17,584 (+103%), from €17,107 to €34,691
of which Other amounts receivable: +€18,370
- Cash +€3,833
up €3,833 (+51.4%), from €7,451 to €11,284
mainly Other debts (+€24,000) and Net result for the year (+€23,980)
- Other debts +€24,000
up €24,000, from €0 to €24,000
- Tax, wage and social debts -€4,098
down €4,098 (-26.1%), from €15,706 to €11,608
- Trade debts +€1,100
up €1,100, from €0 to €1,100
- Gross operating margin +€21,236
up €21,236 (+159%), from €13,383 to €34,619
- Taxes +€4,657
up €4,657 (+88.0%), from €5,293 to €9,950
- Other operating charges +€372
up €372 (+39.8%), from €934 to €1,305
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 | €26,131 | €47,112 | +€20,981 | +80.3% |
| Fixed assets | 21/28 | €716 | €257 | -€460 | -64.2% |
| Tangible fixed assets | 22/27 | €716 | €257 | -€460 | -64.2% |
| Furniture and vehicles | 24 | €716 | €257 | -€460 | -64.2% |
| Current assets | 29/58 | €25,414 | €46,855 | +€21,441 | +84.4% |
| Amounts receivable within one year | 40/41 | €17,107 | €34,691 | +€17,584 | +103% |
| Trade receivables | 40 | €787 | €0 | -€787 | -100% |
| Other amounts receivable | 41 | €16,320 | €34,691 | +€18,370 | +113% |
| Cash at bank and in hand | 54/58 | €7,451 | €11,284 | +€3,833 | +51.4% |
| Deferred charges and accrued income | 490/1 | €856 | €880 | +€24 | +2.8% |
| Total equity and liabilities | 10/49 | €26,131 | €47,112 | +€20,981 | +80.3% |
| Equity | 10/15 | €10,424 | €10,404 | -€20 | -0.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,924 | €7,904 | -€20 | -0.3% |
| Amounts payable | 17/49 | €15,706 | €36,708 | +€21,001 | +134% |
| Amounts payable within one year | 42/48 | €15,706 | €36,708 | +€21,001 | +134% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €0 | €1,100 | +€1,100 | |
| Suppliers | 440/4 | €0 | €1,100 | +€1,100 | |
| Taxes, remuneration and social security | 45 | €15,706 | €11,608 | -€4,098 | -26.1% |
| Taxes | 450/3 | €15,706 | €11,608 | -€4,098 | -26.1% |
| Other amounts payable | 47/48 | €0 | €24,000 | +€24,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €460 | €460 | = | 0.0% |
| Other operating charges | 640/8 | €934 | €1,305 | +€372 | +39.8% |
| Gross operating margin | 9900 | €13,383 | €34,619 | +€21,236 | +159% |
| Operating profit (loss) | 9901 | €11,989 | €32,853 | +€20,864 | +174% |
| Financial income | 75/76B | €1,202 | €1,240 | +€38 | +3.2% |
| Recurring financial income | 75 | €1,202 | €1,240 | +€38 | +3.2% |
| Financial charges | 65/66B | €110 | €164 | +€53 | +48.5% |
| Recurring financial charges | 65 | €110 | €164 | +€53 | +48.5% |
| Profit (loss) for the period before taxes | 9903 | €13,081 | €33,929 | +€20,849 | +159% |
| Income taxes | 67/77 | €5,293 | €9,950 | +€4,657 | +88.0% |
| Profit (loss) for the period | 9904 | €7,787 | €23,980 | +€16,192 | +208% |
| Profit (loss) for the period to be appropriated | 9905 | €7,787 | €23,980 | +€16,192 | +208% |
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 18 October 2026 via checked.be.