RB CONCEPT: 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.
RB CONCEPT
Largest movements
- Receivables within one year +€43,218
up €43,218 (+4215.3%), from €1,025 to €44,244
of which Trade receivables: +€25,339
- Tangible fixed assets +€30,617
up €30,617 (+1314.9%), from €2,328 to €32,946
of which Plant, machinery and equipment: +€25,609
- Cash -€14,473
down €14,473 (-41.0%), from €35,316 to €20,842
mainly Receivables within one year (-€43,218) and Investment in fixed assets (net) (-€31,830)
- Deferred charges and accrued income +€10,197
up €10,197 (+367.0%), from €2,778 to €12,975
- Profit (loss) carried forward +€64,931
up €64,931, from -€27,255 to €37,676
- Advances received +€12,138
up €12,138 (+693.6%), from €1,750 to €13,888
- Tax, wage and social debts -€6,501
down €6,501 (-77.6%), from €8,379 to €1,878
of which Remuneration and social security: -€5,828
- Other debts -€3,363
no longer reported in 2025 (was €3,363)
- Debts after one year +€3,024
up €3,024 (+8.0%), from €37,764 to €40,787
- Gross operating margin +€62,501
up €62,501 (+1499.4%), from €4,168 to €66,669
- Staff costs +€2,021
no longer reported in 2025 (was -€2,021)
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 | €45,727 | €115,286 | +€69,559 | +152.1% |
| Fixed assets | 21/28 | €2,328 | €32,946 | +€30,617 | +1314.9% |
| Tangible fixed assets | 22/27 | €2,328 | €32,946 | +€30,617 | +1314.9% |
| Plant, machinery and equipment | 23 | €463 | €26,072 | +€25,609 | +5534.7% |
| Furniture and vehicles | 24 | €1,866 | €6,874 | +€5,008 | +268.4% |
| Current assets | 29/58 | €43,398 | €82,340 | +€38,942 | +89.7% |
| Stocks and contracts in progress | 3 | €4,279 | €4,279 | = | 0.0% |
| Stocks | 30/36 | €4,279 | €4,279 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,025 | €44,244 | +€43,218 | +4215.3% |
| Trade receivables | 40 | - | €25,339 | +€25,339 | |
| Other amounts receivable | 41 | €1,025 | €18,905 | +€17,880 | +1743.9% |
| Cash at bank and in hand | 54/58 | €35,316 | €20,842 | -€14,473 | -41.0% |
| Deferred charges and accrued income | 490/1 | €2,778 | €12,975 | +€10,197 | +367.0% |
| Total equity and liabilities | 10/49 | €45,727 | €115,286 | +€69,559 | +152.1% |
| Equity | 10/15 | -€20,055 | €44,876 | +€64,931 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,255 | €37,676 | +€64,931 | |
| Amounts payable | 17/49 | €65,782 | €70,410 | +€4,628 | +7.0% |
| Amounts payable after more than one year | 17 | €37,764 | €40,787 | +€3,024 | +8.0% |
| Other amounts payable | 178/9 | €37,764 | €40,787 | +€3,024 | +8.0% |
| Amounts payable within one year | 42/48 | €28,018 | €27,613 | -€405 | -1.4% |
| Trade debts | 44 | €14,526 | €11,847 | -€2,679 | -18.4% |
| Suppliers | 440/4 | €8,636 | €11,847 | +€3,211 | +37.2% |
| Bills of exchange payable | 441 | €5,890 | - | -€5,890 | |
| Advances received on contracts in progress | 46 | €1,750 | €13,888 | +€12,138 | +693.6% |
| Taxes, remuneration and social security | 45 | €8,379 | €1,878 | -€6,501 | -77.6% |
| Taxes | 450/3 | €2,550 | €1,878 | -€672 | -26.4% |
| Remuneration and social security | 454/9 | €5,828 | - | -€5,828 | |
| Other amounts payable | 47/48 | €3,363 | - | -€3,363 | |
| Accrued charges and deferred income | 492/3 | - | €2,009 | +€2,009 | |
| Remuneration, social security and pensions | 62 | -€2,021 | - | +€2,021 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,617 | €1,213 | -€404 | -25.0% |
| Other operating charges | 640/8 | €279 | - | -€279 | |
| Gross operating margin | 9900 | €4,168 | €66,669 | +€62,501 | +1499.4% |
| Operating profit (loss) | 9901 | €4,293 | €65,456 | +€61,163 | +1424.7% |
| Financial charges | 65/66B | €798 | €525 | -€273 | -34.2% |
| Recurring financial charges | 65 | €798 | €525 | -€273 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €3,495 | €64,931 | +€61,436 | +1757.9% |
| Profit (loss) for the period | 9904 | €3,495 | €64,931 | +€61,436 | +1757.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,495 | €64,931 | +€61,436 | +1757.9% |
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.