RB TOOLS: 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 TOOLS
Largest movements
- Receivables within one year -€6,299
down €6,299 (-47.4%), from €13,291 to €6,992
- Tangible fixed assets -€1,076
down €1,076 (-30.7%), from €3,506 to €2,430
of which Plant, machinery and equipment: -€586
- Cash -€1,023
down €1,023 (-26.3%), from €3,893 to €2,870
mainly Net result for the year (-€11,804)
- Profit (loss) carried forward -€11,804
down €11,804 (-1,943%), from -€607 to -€12,411
- Tax, wage and social debts +€2,102
up €2,102 (+31.3%), from €6,712 to €8,813
of which Remuneration and social security: +€4,628
- Other debts +€1,176
up €1,176 (+2.8%), from €41,302 to €42,478
- Gross operating margin -€8,593
down €8,593 (-780%), from -€1,102 to -€9,694
- Depreciation -€798
down €798 (-42.6%), from €1,874 to €1,076
- Taxes -€719
down €719 (-100%), from €719 to €0
- Other operating charges +€714
up €714 (+374%), from €191 to €905
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 | €54,840 | €46,443 | -€8,398 | -15.3% |
| Fixed assets | 21/28 | €8,906 | €7,830 | -€1,076 | -12.1% |
| Tangible fixed assets | 22/27 | €3,506 | €2,430 | -€1,076 | -30.7% |
| Plant, machinery and equipment | 23 | €1,726 | €1,140 | -€586 | -33.9% |
| Furniture and vehicles | 24 | €1,780 | €1,290 | -€490 | -27.5% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €45,935 | €38,613 | -€7,322 | -15.9% |
| Stocks and contracts in progress | 3 | €28,751 | €28,751 | = | 0.0% |
| Stocks | 30/36 | €28,751 | €28,751 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,291 | €6,992 | -€6,299 | -47.4% |
| Trade receivables | 40 | €13,291 | €6,992 | -€6,299 | -47.4% |
| Cash at bank and in hand | 54/58 | €3,893 | €2,870 | -€1,023 | -26.3% |
| Total equity and liabilities | 10/49 | €54,840 | €46,443 | -€8,398 | -15.3% |
| Equity | 10/15 | €1,893 | -€9,911 | -€11,804 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€607 | -€12,411 | -€11,804 | -1,943% |
| Amounts payable | 17/49 | €52,948 | €56,354 | +€3,406 | +6.4% |
| Amounts payable within one year | 42/48 | €52,948 | €56,354 | +€3,406 | +6.4% |
| Trade debts | 44 | €4,934 | €5,063 | +€129 | +2.6% |
| Suppliers | 440/4 | €4,934 | €5,063 | +€129 | +2.6% |
| Taxes, remuneration and social security | 45 | €6,712 | €8,813 | +€2,102 | +31.3% |
| Taxes | 450/3 | €5,716 | €3,189 | -€2,526 | -44.2% |
| Remuneration and social security | 454/9 | €996 | €5,624 | +€4,628 | +465% |
| Other amounts payable | 47/48 | €41,302 | €42,478 | +€1,176 | +2.8% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | - | €6 | +€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,874 | €1,076 | -€798 | -42.6% |
| Other operating charges | 640/8 | €191 | €905 | +€714 | +374% |
| Non-recurring operating charges | 66A | €365 | €0 | -€365 | -100% |
| Gross operating margin | 9900 | -€1,102 | -€9,694 | -€8,593 | -780% |
| Operating profit (loss) | 9901 | -€3,532 | -€11,681 | -€8,149 | -231% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €192 | €123 | -€69 | -36.0% |
| Recurring financial charges | 65 | €192 | €123 | -€69 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,724 | -€11,804 | -€8,080 | -217% |
| Income taxes | 67/77 | €719 | €0 | -€719 | -100% |
| Profit (loss) for the period | 9904 | -€4,443 | -€11,804 | -€7,361 | -166% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,443 | -€11,804 | -€7,361 | -166% |
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 28 October 2026 via checked.be.