RB CONCEPT: 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.
RB CONCEPT
Largest movements
- Receivables within one year +€18,155
up €18,155 (+46.4%), from €39,154 to €57,309
of which Other amounts receivable: +€9,830
- Current investments +€2,215
new in 2024: €2,215
- Tangible fixed assets -€630
down €630 (-100%), from €630 to €0
of which Furniture and vehicles: -€630
- Profit (loss) carried forward +€54,445
up €54,445 (+73.1%), from -€74,437 to -€19,993
- Other debts -€23,950
down €23,950 (-30.1%), from €79,600 to €55,650
- Trade debts -€7,295
down €7,295 (-98.8%), from €7,381 to €85
- Tax, wage and social debts -€3,570
down €3,570 (-54.2%), from €6,583 to €3,013
- Staff costs -€68,559
down €68,559 (-88.3%), from €77,671 to €9,111
- Gross operating margin +€24,624
up €24,624 (+36.1%), from €68,134 to €92,758
- Other operating charges -€3,997
down €3,997 (-95.2%), from €4,200 to €203
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,164 | €61,904 | +€19,740 | +46.8% |
| Fixed assets | 21/28 | €3,010 | €2,380 | -€630 | -20.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €630 | €0 | -€630 | -100% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €630 | €0 | -€630 | -100% |
| Financial fixed assets | 28 | €2,380 | €2,380 | = | 0.0% |
| Current assets | 29/58 | €39,154 | €59,524 | +€20,370 | +52.0% |
| Amounts receivable within one year | 40/41 | €39,154 | €57,309 | +€18,155 | +46.4% |
| Trade receivables | 40 | €39,154 | €47,479 | +€8,325 | +21.3% |
| Other amounts receivable | 41 | - | €9,830 | +€9,830 | |
| Current investments | 50/53 | - | €2,215 | +€2,215 | |
| Total equity and liabilities | 10/49 | €42,164 | €61,904 | +€19,740 | +46.8% |
| Equity | 10/15 | -€60,177 | -€5,733 | +€54,445 | +90.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€74,437 | -€19,993 | +€54,445 | +73.1% |
| Amounts payable | 17/49 | €102,342 | €67,637 | -€34,705 | -33.9% |
| Amounts payable within one year | 42/48 | €102,342 | €67,637 | -€34,705 | -33.9% |
| Financial debts | 43 | €8,778 | €8,889 | +€111 | +1.3% |
| Credit institutions | 430/8 | €8,778 | €8,889 | +€111 | +1.3% |
| Trade debts | 44 | €7,381 | €85 | -€7,295 | -98.8% |
| Suppliers | 440/4 | €7,381 | €85 | -€7,295 | -98.8% |
| Taxes, remuneration and social security | 45 | €6,583 | €3,013 | -€3,570 | -54.2% |
| Taxes | 450/3 | €6,583 | €3,013 | -€3,570 | -54.2% |
| Other amounts payable | 47/48 | €79,600 | €55,650 | -€23,950 | -30.1% |
| Remuneration, social security and pensions | 62 | €77,671 | €9,111 | -€68,559 | -88.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €638 | €630 | -€9 | -1.4% |
| Other operating charges | 640/8 | €4,200 | €203 | -€3,997 | -95.2% |
| Non-recurring operating charges | 66A | - | €26,748 | +€26,748 | |
| Gross operating margin | 9900 | €68,134 | €92,758 | +€24,624 | +36.1% |
| Operating profit (loss) | 9901 | -€14,375 | €56,066 | +€70,442 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,227 | €1,420 | +€193 | +15.7% |
| Recurring financial charges | 65 | €1,227 | €1,420 | +€193 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,602 | €54,647 | +€70,249 | |
| Income taxes | 67/77 | - | €202 | +€202 | |
| Profit (loss) for the period | 9904 | -€15,602 | €54,445 | +€70,047 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,602 | €54,445 | +€70,047 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.