RBA Management: 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.
RBA Management
Largest movements
- Cash +€30,462
up €30,462 (+1,825%), from €1,669 to €32,131
mainly Net result for the year (+€50,001) and Deferred charges and accrued income (+€3,151)
- Receivables within one year +€10,771
up €10,771 (+34.0%), from €31,664 to €42,435
of which Other amounts receivable: +€10,771
- Deferred charges and accrued income -€3,151
down €3,151 (-21.4%), from €14,718 to €11,567
- Reserves +€50,001
up €50,001 (+51.4%), from €97,291 to €147,292
of which Distributable reserves: +€50,001
- Debts after one year -€10,404
down €10,404 (-54.2%), from €19,185 to €8,781
- Gross operating margin +€33,592
up €33,592 (+183%), from €18,307 to €51,899
- Taxes +€15,309
up €15,309 (+357%), from €4,289 to €19,598
- Financial income +€13,836
up €13,836 (+160%), from €8,664 to €22,500
- Other operating charges -€4,901
down €4,901 (-82.6%), from €5,934 to €1,033
- Depreciation +€791
up €791 (+44.6%), from €1,774 to €2,565
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 | €151,045 | €189,790 | +€38,745 | +25.7% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €102,993 | €103,658 | +€664 | +0.6% |
| Tangible fixed assets | 22/27 | €7,693 | €8,358 | +€664 | +8.6% |
| Furniture and vehicles | 24 | €7,693 | €8,358 | +€664 | +8.6% |
| Financial fixed assets | 28 | €95,300 | €95,300 | = | 0.0% |
| Current assets | 29/58 | €48,052 | €86,133 | +€38,081 | +79.3% |
| Amounts receivable within one year | 40/41 | €31,664 | €42,435 | +€10,771 | +34.0% |
| Trade receivables | 40 | €11,000 | €11,000 | = | 0.0% |
| Other amounts receivable | 41 | €20,664 | €31,435 | +€10,771 | +52.1% |
| Cash at bank and in hand | 54/58 | €1,669 | €32,131 | +€30,462 | +1,825% |
| Deferred charges and accrued income | 490/1 | €14,718 | €11,567 | -€3,151 | -21.4% |
| Total equity and liabilities | 10/49 | €151,045 | €189,790 | +€38,745 | +25.7% |
| Equity | 10/15 | €107,377 | €157,378 | +€50,001 | +46.6% |
| Contributions | 10/11 | €10,087 | €10,087 | = | 0.0% |
| Contributions outside capital | 11 | €10,087 | €10,087 | = | 0.0% |
| Other | 1109/19 | €10,087 | €10,087 | = | 0.0% |
| Reserves | 13 | €97,291 | €147,292 | +€50,001 | +51.4% |
| Non-distributable reserves | 130/1 | €556 | €556 | = | 0.0% |
| Reserves not available under the articles | 1311 | €556 | €556 | = | 0.0% |
| Distributable reserves | 133 | €96,735 | €146,736 | +€50,001 | +51.7% |
| Amounts payable | 17/49 | €43,668 | €32,412 | -€11,256 | -25.8% |
| Amounts payable after more than one year | 17 | €19,185 | €8,781 | -€10,404 | -54.2% |
| Financial debts | 170/4 | €19,185 | €8,781 | -€10,404 | -54.2% |
| Amounts payable within one year | 42/48 | €24,483 | €23,456 | -€1,027 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €10,140 | €10,404 | +€263 | +2.6% |
| Trade debts | 44 | €3,157 | €2,500 | -€657 | -20.8% |
| Suppliers | 440/4 | €3,157 | €2,500 | -€657 | -20.8% |
| Taxes, remuneration and social security | 45 | €9,420 | €10,552 | +€1,132 | +12.0% |
| Taxes | 450/3 | €6,306 | €9,574 | +€3,269 | +51.8% |
| Remuneration and social security | 454/9 | €3,115 | €978 | -€2,136 | -68.6% |
| Other amounts payable | 47/48 | €1,765 | - | -€1,765 | |
| Accrued charges and deferred income | 492/3 | - | €175 | +€175 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,774 | €2,565 | +€791 | +44.6% |
| Other operating charges | 640/8 | €5,934 | €1,033 | -€4,901 | -82.6% |
| Gross operating margin | 9900 | €18,307 | €51,899 | +€33,592 | +183% |
| Operating profit (loss) | 9901 | €10,599 | €48,301 | +€37,702 | +356% |
| Financial income | 75/76B | €8,664 | €22,500 | +€13,836 | +160% |
| Recurring financial income | 75 | €8,664 | €22,500 | +€13,836 | +160% |
| Financial charges | 65/66B | €1,518 | €1,202 | -€317 | -20.8% |
| Recurring financial charges | 65 | €1,518 | €1,202 | -€317 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €17,744 | €69,599 | +€51,855 | +292% |
| Income taxes | 67/77 | €4,289 | €19,598 | +€15,309 | +357% |
| Profit (loss) for the period | 9904 | €13,455 | €50,001 | +€36,546 | +272% |
| Profit (loss) for the period to be appropriated | 9905 | €13,455 | €50,001 | +€36,546 | +272% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.