RB Management Consulting: 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 Management Consulting
Largest movements
- Tangible fixed assets +€116,517
new in 2025: €116,517
- Deferred charges and accrued income +€61,666
new in 2025: €61,666
- Cash +€40,769
up €40,769 (+122%), from €33,355 to €74,123
mainly Debts after one year (+€95,664) and Net result for the year (+€51,739)
- Receivables within one year -€8,466
down €8,466 (-25.9%), from €32,666 to €24,200
of which Other amounts receivable: -€32,666
- Debts after one year +€95,664
new in 2025: €95,664
- Reserves +€51,739
up €51,739 (+145%), from €35,764 to €87,503
- Other debts +€34,810
new in 2025: €34,810
- Current portion of long-term debt +€22,417
new in 2025: €22,417
- Tax, wage and social debts +€5,936
up €5,936 (+22.5%), from €26,344 to €32,280
- Gross operating margin +€33,543
up €33,543 (+73.7%), from €45,535 to €79,077
- Taxes +€8,905
up €8,905 (+96.4%), from €9,238 to €18,142
- Other operating charges +€4,315
up €4,315 (+1,114%), from €387 to €4,703
- Depreciation +€3,203
new in 2025: €3,203
- Financial charges +€1,144
up €1,144 (+787%), from €145 to €1,290
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 | €66,021 | €276,506 | +€210,485 | +319% |
| Fixed assets | 21/28 | - | €116,517 | +€116,517 | |
| Tangible fixed assets | 22/27 | - | €116,517 | +€116,517 | |
| Leasing and similar rights | 25 | - | €116,517 | +€116,517 | |
| Current assets | 29/58 | €66,021 | €159,989 | +€93,968 | +142% |
| Amounts receivable within one year | 40/41 | €32,666 | €24,200 | -€8,466 | -25.9% |
| Trade receivables | 40 | - | €24,200 | +€24,200 | |
| Other amounts receivable | 41 | €32,666 | - | -€32,666 | |
| Cash at bank and in hand | 54/58 | €33,355 | €74,123 | +€40,769 | +122% |
| Deferred charges and accrued income | 490/1 | - | €61,666 | +€61,666 | |
| Total equity and liabilities | 10/49 | €66,021 | €276,506 | +€210,485 | +319% |
| Equity | 10/15 | €38,764 | €90,503 | +€51,739 | +133% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €35,764 | €87,503 | +€51,739 | +145% |
| Distributable reserves | 133 | €35,764 | €87,503 | +€51,739 | +145% |
| Amounts payable | 17/49 | €27,257 | €186,003 | +€158,746 | +582% |
| Amounts payable after more than one year | 17 | - | €95,664 | +€95,664 | |
| Financial debts | 170/4 | - | €95,664 | +€95,664 | |
| Amounts payable within one year | 42/48 | €27,257 | €90,339 | +€63,082 | +231% |
| Current portion of amounts payable after more than one year | 42 | - | €22,417 | +€22,417 | |
| Trade debts | 44 | €913 | €832 | -€81 | -8.9% |
| Suppliers | 440/4 | €913 | €832 | -€81 | -8.9% |
| Taxes, remuneration and social security | 45 | €26,344 | €32,280 | +€5,936 | +22.5% |
| Taxes | 450/3 | €26,344 | €32,280 | +€5,936 | +22.5% |
| Other amounts payable | 47/48 | - | €34,810 | +€34,810 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,203 | +€3,203 | |
| Other operating charges | 640/8 | €387 | €4,703 | +€4,315 | +1,114% |
| Gross operating margin | 9900 | €45,535 | €79,077 | +€33,543 | +73.7% |
| Operating profit (loss) | 9901 | €45,147 | €71,171 | +€26,024 | +57.6% |
| Financial charges | 65/66B | €145 | €1,290 | +€1,144 | +787% |
| Recurring financial charges | 65 | €145 | €1,290 | +€1,144 | +787% |
| Profit (loss) for the period before taxes | 9903 | €45,002 | €69,881 | +€24,879 | +55.3% |
| Income taxes | 67/77 | €9,238 | €18,142 | +€8,905 | +96.4% |
| Profit (loss) for the period | 9904 | €35,764 | €51,739 | +€15,975 | +44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,764 | €51,739 | +€15,975 | +44.7% |
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 31 October 2026 via checked.be.