RB2I: 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.
RB2I
Largest movements
- Current investments +€54,538
up €54,538 (+7.8%), from €698,673 to €753,210
- Deferred charges and accrued income +€45,038
up €45,038 (+370.0%), from €12,172 to €57,210
- Cash +€12,924
up €12,924 (+15.1%), from €85,373 to €98,297
mainly Net result for the year (+€168,288) and Other debts (+€31,247)
- Receivables within one year -€12,724
down €12,724 (-25.4%), from €50,117 to €37,393
- Reserves +€37,411
up €37,411 (+5.4%), from €697,666 to €735,077
of which Distributable reserves: +€37,411
- Other debts +€31,247
up €31,247 (+25.1%), from €124,525 to €155,772
- Tax, wage and social debts +€23,134
up €23,134 (+225.2%), from €10,275 to €33,409
- Financial income +€31,382
up €31,382 (+352.3%), from €8,909 to €40,291
- Taxes +€12,096
up €12,096 (+17.4%), from €69,354 to €81,450
- Depreciation -€8,474
down €8,474 (-52.2%), from €16,242 to €7,769
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 | €858,585 | €950,593 | +€92,008 | +10.7% |
| Fixed assets | 21/28 | €12,251 | €4,483 | -€7,769 | -63.4% |
| Tangible fixed assets | 22/27 | €12,251 | €4,483 | -€7,769 | -63.4% |
| Furniture and vehicles | 24 | €12,251 | €4,483 | -€7,769 | -63.4% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €846,334 | €946,110 | +€99,776 | +11.8% |
| Amounts receivable within one year | 40/41 | €50,117 | €37,393 | -€12,724 | -25.4% |
| Trade receivables | 40 | €50,117 | €37,393 | -€12,724 | -25.4% |
| Current investments | 50/53 | €698,673 | €753,210 | +€54,538 | +7.8% |
| Cash at bank and in hand | 54/58 | €85,373 | €98,297 | +€12,924 | +15.1% |
| Deferred charges and accrued income | 490/1 | €12,172 | €57,210 | +€45,038 | +370.0% |
| Total equity and liabilities | 10/49 | €858,585 | €950,593 | +€92,008 | +10.7% |
| Equity | 10/15 | €722,666 | €760,077 | +€37,411 | +5.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €697,666 | €735,077 | +€37,411 | +5.4% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €695,166 | €732,577 | +€37,411 | +5.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €135,919 | €190,515 | +€54,597 | +40.2% |
| Amounts payable within one year | 42/48 | €135,219 | €189,815 | +€54,597 | +40.4% |
| Trade debts | 44 | €419 | €634 | +€216 | +51.5% |
| Suppliers | 440/4 | €419 | €634 | +€216 | +51.5% |
| Taxes, remuneration and social security | 45 | €10,275 | €33,409 | +€23,134 | +225.2% |
| Taxes | 450/3 | €10,275 | €33,409 | +€23,134 | +225.2% |
| Other amounts payable | 47/48 | €124,525 | €155,772 | +€31,247 | +25.1% |
| Accrued charges and deferred income | 492/3 | €700 | €700 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,242 | €7,769 | -€8,474 | -52.2% |
| Other operating charges | 640/8 | €825 | €852 | +€27 | +3.2% |
| Gross operating margin | 9900 | €222,958 | €222,343 | -€615 | -0.3% |
| Operating profit (loss) | 9901 | €205,891 | €213,722 | +€7,832 | +3.8% |
| Financial income | 75/76B | €8,909 | €40,291 | +€31,382 | +352.3% |
| Recurring financial income | 75 | €8,909 | €40,291 | +€31,382 | +352.3% |
| Financial charges | 65/66B | €5,859 | €4,275 | -€1,584 | -27.0% |
| Recurring financial charges | 65 | €5,859 | €4,275 | -€1,584 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €208,940 | €249,738 | +€40,797 | +19.5% |
| Income taxes | 67/77 | €69,354 | €81,450 | +€12,096 | +17.4% |
| Profit (loss) for the period | 9904 | €139,586 | €168,288 | +€28,702 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €139,586 | €168,288 | +€28,702 | +20.6% |
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 2 October 2026 via checked.be.