Rational Business Solutions: what changed
Rational Business Solutions
Largest movements
- Cash -€13,868
down €13,868 (-6.9%), from €202,328 to €188,459
mainly Contributions, distributions and other (-€68,174) and Investment in fixed assets (net) (-€8,162)
- Receivables within one year -€13,104
down €13,104 (-49.8%), from €26,318 to €13,213
- Tangible fixed assets +€4,714
up €4,714 (+76.2%), from €6,186 to €10,900
of which Furniture and vehicles: +€6,415
- Reserves -€14,150
down €14,150 (-6.8%), from €208,452 to €194,302
- Trade debts -€3,856
down €3,856 (-53.2%), from €7,247 to €3,391
- Tax, wage and social debts -€2,546
down €2,546 (-16.8%), from €15,181 to €12,635
of which Remuneration and social security: -€3,406
- Financial income -€5,106
down €5,106 (-73.1%), from €6,985 to €1,879
- Gross operating margin +€5,098
up €5,098 (+7.0%), from €72,315 to €77,413
- Taxes -€1,819
down €1,819 (-8.0%), from €22,759 to €20,940
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 | €237,133 | €216,719 | -€20,414 | -8.6% |
| Fixed assets | 21/28 | €6,273 | €10,987 | +€4,714 | +75.2% |
| Tangible fixed assets | 22/27 | €6,186 | €10,900 | +€4,714 | +76.2% |
| Plant, machinery and equipment | 23 | €2,904 | €2,064 | -€840 | -28.9% |
| Furniture and vehicles | 24 | €2,183 | €8,597 | +€6,415 | +294% |
| Leasing and similar rights | 25 | €781 | - | -€781 | |
| Other tangible fixed assets | 26 | €318 | €238 | -€79 | -25.0% |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €230,860 | €205,732 | -€25,128 | -10.9% |
| Amounts receivable within one year | 40/41 | €26,318 | €13,213 | -€13,104 | -49.8% |
| Trade receivables | 40 | €26,318 | €13,213 | -€13,104 | -49.8% |
| Current investments | 50/53 | €1,171 | €1,603 | +€432 | +36.9% |
| Cash at bank and in hand | 54/58 | €202,328 | €188,459 | -€13,868 | -6.9% |
| Deferred charges and accrued income | 490/1 | €1,044 | €2,457 | +€1,413 | +135% |
| Total equity and liabilities | 10/49 | €237,133 | €216,719 | -€20,414 | -8.6% |
| Equity | 10/15 | €214,649 | €200,499 | -€14,150 | -6.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €208,452 | €194,302 | -€14,150 | -6.8% |
| Distributable reserves | 133 | €208,452 | €194,302 | -€14,150 | -6.8% |
| Amounts payable | 17/49 | €22,484 | €16,220 | -€6,263 | -27.9% |
| Amounts payable within one year | 42/48 | €22,428 | €16,026 | -€6,402 | -28.5% |
| Trade debts | 44 | €7,247 | €3,391 | -€3,856 | -53.2% |
| Suppliers | 440/4 | €7,247 | €3,391 | -€3,856 | -53.2% |
| Taxes, remuneration and social security | 45 | €15,181 | €12,635 | -€2,546 | -16.8% |
| Taxes | 450/3 | €11,775 | €12,635 | +€860 | +7.3% |
| Remuneration and social security | 454/9 | €3,406 | - | -€3,406 | |
| Accrued charges and deferred income | 492/3 | €56 | €194 | +€138 | +248% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,300 | €3,447 | +€147 | +4.5% |
| Other operating charges | 640/8 | €621 | €706 | +€85 | +13.7% |
| Gross operating margin | 9900 | €72,315 | €77,413 | +€5,098 | +7.0% |
| Operating profit (loss) | 9901 | €68,394 | €73,260 | +€4,866 | +7.1% |
| Financial income | 75/76B | €6,985 | €1,879 | -€5,106 | -73.1% |
| Recurring financial income | 75 | €6,985 | €1,879 | -€5,106 | -73.1% |
| Financial charges | 65/66B | €224 | €175 | -€49 | -21.9% |
| Recurring financial charges | 65 | €224 | €175 | -€49 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €75,155 | €74,963 | -€192 | -0.3% |
| Income taxes | 67/77 | €22,759 | €20,940 | -€1,819 | -8.0% |
| Profit (loss) for the period | 9904 | €52,396 | €54,024 | +€1,627 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,396 | €54,024 | +€1,627 | +3.1% |
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 2 November 2026 via checked.be.