RBCD CONSULT: 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.
RBCD CONSULT
Largest movements
- Receivables within one year +€54,920
up €54,920 (+115.1%), from €47,717 to €102,637
of which Other amounts receivable: +€50,260
- Cash +€11,546
up €11,546 (+804.7%), from €1,435 to €12,981
mainly Net result for the year (+€44,956) and Tax, wage and social debts (+€20,214)
- Reserves +€44,123
up €44,123 (+219.1%), from €20,138 to €64,261
- Tax, wage and social debts +€20,214
up €20,214 (+112.8%), from €17,923 to €38,137
of which Taxes: +€20,054
- Trade debts +€1,441
up €1,441 (+12.2%), from €11,800 to €13,241
- Gross operating margin +€32,445
up €32,445 (+92.1%), from €35,216 to €67,661
- Taxes +€10,610
up €10,610 (+121.8%), from €8,710 to €19,320
- Other operating charges -€2,051
down €2,051 (-55.3%), from €3,711 to €1,660
- Financial income +€1,702
up €1,702 (+394.6%), from €431 to €2,133
- Financial charges +€857
up €857 (+47.7%), from €1,796 to €2,653
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 | €53,193 | €118,993 | +€65,800 | +123.7% |
| Fixed assets | 21/28 | €3,033 | €2,366 | -€667 | -22.0% |
| Tangible fixed assets | 22/27 | €3,033 | €2,366 | -€667 | -22.0% |
| Furniture and vehicles | 24 | €3,033 | €2,366 | -€667 | -22.0% |
| Current assets | 29/58 | €50,161 | €116,627 | +€66,467 | +132.5% |
| Amounts receivable within one year | 40/41 | €47,717 | €102,637 | +€54,920 | +115.1% |
| Trade receivables | 40 | €33,485 | €38,146 | +€4,660 | +13.9% |
| Other amounts receivable | 41 | €14,231 | €64,491 | +€50,260 | +353.2% |
| Cash at bank and in hand | 54/58 | €1,435 | €12,981 | +€11,546 | +804.7% |
| Deferred charges and accrued income | 490/1 | €1,009 | €1,009 | -€0 | 0.0% |
| Total equity and liabilities | 10/49 | €53,193 | €118,993 | +€65,800 | +123.7% |
| Equity | 10/15 | €22,638 | €66,761 | +€44,123 | +194.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €20,138 | €64,261 | +€44,123 | +219.1% |
| Distributable reserves | 133 | €20,138 | €64,261 | +€44,123 | +219.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €30,556 | €52,232 | +€21,677 | +70.9% |
| Amounts payable within one year | 42/48 | €30,556 | €52,211 | +€21,655 | +70.9% |
| Trade debts | 44 | €11,800 | €13,241 | +€1,441 | +12.2% |
| Suppliers | 440/4 | €11,800 | €13,241 | +€1,441 | +12.2% |
| Taxes, remuneration and social security | 45 | €17,923 | €38,137 | +€20,214 | +112.8% |
| Taxes | 450/3 | €17,683 | €37,737 | +€20,054 | +113.4% |
| Remuneration and social security | 454/9 | €240 | €400 | +€160 | +66.7% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €22 | +€22 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €460 | €1,206 | +€746 | +162.0% |
| Other operating charges | 640/8 | €3,711 | €1,660 | -€2,051 | -55.3% |
| Gross operating margin | 9900 | €35,216 | €67,661 | +€32,445 | +92.1% |
| Operating profit (loss) | 9901 | €31,045 | €64,795 | +€33,750 | +108.7% |
| Financial income | 75/76B | €431 | €2,133 | +€1,702 | +394.6% |
| Recurring financial income | 75 | €431 | €2,133 | +€1,702 | +394.6% |
| Financial charges | 65/66B | €1,796 | €2,653 | +€857 | +47.7% |
| Recurring financial charges | 65 | €1,796 | €2,653 | +€857 | +47.7% |
| Profit (loss) for the period before taxes | 9903 | €29,680 | €64,276 | +€34,595 | +116.6% |
| Income taxes | 67/77 | €8,710 | €19,320 | +€10,610 | +121.8% |
| Profit (loss) for the period | 9904 | €20,971 | €44,956 | +€23,985 | +114.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,971 | €44,956 | +€23,985 | +114.4% |
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 9 October 2026 via checked.be.