RBC: 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.
RBC
Largest movements
- Cash +€5,316
up €5,316 (+59.1%), from €9,000 to €14,316
mainly Tax, wage and social debts (+€4,219) and Net result for the year (+€3,556)
- Deferred charges and accrued income +€2,455
new in 2025: €2,455
- Tax, wage and social debts +€4,219
up €4,219 (+84.4%), from €5,000 to €9,219
- Reserves +€3,556
up €3,556 (+32.7%), from €10,862 to €14,418
- Gross operating margin -€9,217
down €9,217 (-61.0%), from €15,116 to €5,898
- Taxes -€1,948
down €1,948 (-67.2%), from €2,900 to €952
- Depreciation +€607
up €607 (+83.3%), from €729 to €1,336
- Other operating charges -€520
down €520 (-100%), from €520 to €0
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 | €19,075 | €26,638 | +€7,563 | +39.6% |
| Fixed assets | 21/28 | €2,089 | €1,976 | -€113 | -5.4% |
| Tangible fixed assets | 22/27 | €2,089 | €1,976 | -€113 | -5.4% |
| Furniture and vehicles | 24 | €2,089 | €1,976 | -€113 | -5.4% |
| Current assets | 29/58 | €16,986 | €24,661 | +€7,676 | +45.2% |
| Amounts receivable within one year | 40/41 | €7,986 | €7,890 | -€96 | -1.2% |
| Trade receivables | 40 | €6,655 | €190 | -€6,465 | -97.1% |
| Other amounts receivable | 41 | €1,331 | €7,700 | +€6,369 | +479% |
| Cash at bank and in hand | 54/58 | €9,000 | €14,316 | +€5,316 | +59.1% |
| Deferred charges and accrued income | 490/1 | - | €2,455 | +€2,455 | |
| Total equity and liabilities | 10/49 | €19,075 | €26,638 | +€7,563 | +39.6% |
| Equity | 10/15 | €13,862 | €17,418 | +€3,556 | +25.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,862 | €14,418 | +€3,556 | +32.7% |
| Distributable reserves | 133 | €10,862 | €14,418 | +€3,556 | +32.7% |
| Amounts payable | 17/49 | €5,213 | €9,219 | +€4,006 | +76.9% |
| Amounts payable within one year | 42/48 | €5,213 | €9,219 | +€4,006 | +76.9% |
| Trade debts | 44 | €213 | €0 | -€213 | -100% |
| Suppliers | 440/4 | €213 | €0 | -€213 | -100% |
| Taxes, remuneration and social security | 45 | €5,000 | €9,219 | +€4,219 | +84.4% |
| Taxes | 450/3 | €5,000 | €9,219 | +€4,219 | +84.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €729 | €1,336 | +€607 | +83.3% |
| Other operating charges | 640/8 | €520 | €0 | -€520 | -100% |
| Gross operating margin | 9900 | €15,116 | €5,898 | -€9,217 | -61.0% |
| Operating profit (loss) | 9901 | €13,867 | €4,562 | -€9,304 | -67.1% |
| Financial charges | 65/66B | €105 | €54 | -€51 | -48.5% |
| Recurring financial charges | 65 | €105 | €54 | -€51 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €13,762 | €4,508 | -€9,253 | -67.2% |
| Income taxes | 67/77 | €2,900 | €952 | -€1,948 | -67.2% |
| Profit (loss) for the period | 9904 | €10,862 | €3,556 | -€7,306 | -67.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,862 | €3,556 | -€7,306 | -67.3% |
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 29 October 2026 via checked.be.