RB & PARTNERS: 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 & PARTNERS
Largest movements
- Tangible fixed assets -€3,898
down €3,898 (-67.8%), from €5,750 to €1,852
- Cash +€3,539
new in 2025: €3,539
mainly Other debts (+€12,961) and Advances received (+€9,739)
- Receivables within one year -€2,343
down €2,343 (-7.6%), from €30,669 to €28,326
of which Other amounts receivable: -€4,899
- Intangible fixed assets -€2,016
down €2,016 (-21.3%), from €9,478 to €7,462
- Short-term financial debts -€24,363
no longer reported in 2025 (was €24,363)
- Other debts +€12,961
up €12,961 (+29.0%), from €44,762 to €57,723
- Advances received +€9,739
up €9,739 (+63.8%), from €15,262 to €25,000
- Trade debts -€9,370
down €9,370 (-75.7%), from €12,378 to €3,007
- Profit (loss) carried forward +€6,316
up €6,316 (+10.0%), from -€63,338 to -€57,022
- Turnover +€25,000
new in 2025: €25,000
- Gross operating margin +€21,159
up €21,159, from -€9,288 to €11,871
- Purchases and services +€13,129
new in 2025: €13,129
- Write-downs -€10,200
no longer reported in 2025 (was €10,200)
- Financial income +€1,890
new in 2025: €1,890
of which Financial income: +€1,890
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 | €47,588 | €42,871 | -€4,717 | -9.9% |
| Fixed assets | 21/28 | €16,920 | €11,006 | -€5,914 | -35.0% |
| Intangible fixed assets | 21 | €9,478 | €7,462 | -€2,016 | -21.3% |
| Tangible fixed assets | 22/27 | €5,750 | €1,852 | -€3,898 | -67.8% |
| Furniture and vehicles | 24 | €5,750 | €1,852 | -€3,898 | -67.8% |
| Financial fixed assets | 28 | €1,692 | €1,692 | = | 0.0% |
| Current assets | 29/58 | €30,669 | €31,865 | +€1,196 | +3.9% |
| Amounts receivable within one year | 40/41 | €30,669 | €28,326 | -€2,343 | -7.6% |
| Trade receivables | 40 | €25,750 | €28,307 | +€2,557 | +9.9% |
| Other amounts receivable | 41 | €4,919 | €19 | -€4,899 | -99.6% |
| Cash at bank and in hand | 54/58 | - | €3,539 | +€3,539 | |
| Total equity and liabilities | 10/49 | €47,588 | €42,871 | -€4,717 | -9.9% |
| Equity | 10/15 | -€49,176 | -€42,859 | +€6,316 | +12.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,963 | €7,963 | = | 0.0% |
| Non-distributable reserves | 130/1 | €341 | €341 | = | 0.0% |
| Reserves not available under the articles | 1311 | €341 | €341 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,622 | €7,622 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,338 | -€57,022 | +€6,316 | +10.0% |
| Amounts payable | 17/49 | €96,764 | €85,731 | -€11,034 | -11.4% |
| Amounts payable within one year | 42/48 | €96,764 | €85,731 | -€11,034 | -11.4% |
| Financial debts | 43 | €24,363 | - | -€24,363 | |
| Credit institutions | 430/8 | €24,363 | - | -€24,363 | |
| Trade debts | 44 | €12,378 | €3,007 | -€9,370 | -75.7% |
| Suppliers | 440/4 | €12,378 | €3,007 | -€9,370 | -75.7% |
| Advances received on contracts in progress | 46 | €15,262 | €25,000 | +€9,739 | +63.8% |
| Other amounts payable | 47/48 | €44,762 | €57,723 | +€12,961 | +29.0% |
| Turnover | 70 | - | €25,000 | +€25,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €13,129 | +€13,129 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,743 | €5,914 | +€1,171 | +24.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,200 | - | -€10,200 | |
| Other operating charges | 640/8 | €2,395 | €1,450 | -€945 | -39.4% |
| Gross operating margin | 9900 | -€9,288 | €11,871 | +€21,159 | |
| Operating profit (loss) | 9901 | -€26,626 | €4,507 | +€31,133 | |
| Financial income | 75/76B | - | €1,890 | +€1,890 | |
| Recurring financial income | 75 | - | €1,890 | +€1,890 | |
| Non-recurring financial income | 76B | - | €1,890 | +€1,890 | |
| Financial charges | 65/66B | €1,705 | €80 | -€1,625 | -95.3% |
| Recurring financial charges | 65 | €1,705 | €80 | -€1,625 | -95.3% |
| Profit (loss) for the period before taxes | 9903 | -€28,331 | €6,316 | +€34,647 | |
| Profit (loss) for the period | 9904 | -€28,331 | €6,316 | +€34,647 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,331 | €6,316 | +€34,647 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.