RBA CONSTRUCT: 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.
RBA CONSTRUCT
Largest movements
- Cash +€37,525
up €37,525 (+48.4%), from €77,464 to €114,990
mainly Net result for the year (+€82,084) and Deferred charges and accrued income (+€15,488)
- Receivables within one year +€28,406
up €28,406 (+50.1%), from €56,679 to €85,085
of which Trade receivables: +€25,841
- Deferred charges and accrued income -€15,488
down €15,488 (-71.0%), from €21,799 to €6,311
- Reserves +€82,084
up €82,084 (+79.4%), from €103,350 to €185,434
- Accrued charges and deferred income -€16,673
down €16,673 (-100.0%), from €16,673 to €0
- Tax, wage and social debts -€9,273
down €9,273 (-53.6%), from €17,288 to €8,015
- Trade debts -€5,486
down €5,486 (-31.4%), from €17,484 to €11,998
- Gross operating margin +€31,110
up €31,110 (+41.4%), from €75,132 to €106,242
- Taxes +€4,831
up €4,831 (+28.6%), from €16,919 to €21,749
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 | €159,796 | €210,447 | +€50,651 | +31.7% |
| Fixed assets | 21/28 | €3,854 | €4,062 | +€208 | +5.4% |
| Tangible fixed assets | 22/27 | €3,854 | €2,562 | -€1,292 | -33.5% |
| Plant, machinery and equipment | 23 | €2,912 | €1,480 | -€1,432 | -49.2% |
| Furniture and vehicles | 24 | €941 | €1,081 | +€140 | +14.9% |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €155,942 | €206,385 | +€50,443 | +32.3% |
| Amounts receivable within one year | 40/41 | €56,679 | €85,085 | +€28,406 | +50.1% |
| Trade receivables | 40 | €23,645 | €49,487 | +€25,841 | +109.3% |
| Other amounts receivable | 41 | €33,033 | €35,598 | +€2,565 | +7.8% |
| Cash at bank and in hand | 54/58 | €77,464 | €114,990 | +€37,525 | +48.4% |
| Deferred charges and accrued income | 490/1 | €21,799 | €6,311 | -€15,488 | -71.0% |
| Total equity and liabilities | 10/49 | €159,796 | €210,447 | +€50,651 | +31.7% |
| Equity | 10/15 | €108,350 | €190,434 | +€82,084 | +75.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €103,350 | €185,434 | +€82,084 | +79.4% |
| Distributable reserves | 133 | €103,350 | €185,434 | +€82,084 | +79.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €51,445 | €20,013 | -€31,432 | -61.1% |
| Amounts payable within one year | 42/48 | €34,772 | €20,013 | -€14,759 | -42.4% |
| Trade debts | 44 | €17,484 | €11,998 | -€5,486 | -31.4% |
| Suppliers | 440/4 | €17,484 | €11,998 | -€5,486 | -31.4% |
| Taxes, remuneration and social security | 45 | €17,288 | €8,015 | -€9,273 | -53.6% |
| Taxes | 450/3 | €17,288 | €8,015 | -€9,273 | -53.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €16,673 | €0 | -€16,673 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,484 | €2,070 | +€586 | +39.5% |
| Other operating charges | 640/8 | €351 | €582 | +€231 | +66.0% |
| Gross operating margin | 9900 | €75,132 | €106,242 | +€31,110 | +41.4% |
| Operating profit (loss) | 9901 | €73,298 | €103,591 | +€30,293 | +41.3% |
| Financial income | 75/76B | €1,389 | €459 | -€930 | -67.0% |
| Recurring financial income | 75 | €1,389 | €459 | -€930 | -67.0% |
| Financial charges | 65/66B | €123 | €216 | +€93 | +76.1% |
| Recurring financial charges | 65 | €123 | €216 | +€93 | +76.1% |
| Profit (loss) for the period before taxes | 9903 | €74,563 | €103,833 | +€29,270 | +39.3% |
| Income taxes | 67/77 | €16,919 | €21,749 | +€4,831 | +28.6% |
| Profit (loss) for the period | 9904 | €57,645 | €82,084 | +€24,439 | +42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,645 | €82,084 | +€24,439 | +42.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.