RBCF: 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.
RBCF
Largest movements
- Cash -€7,170
down €7,170 (-19.1%), from €37,489 to €30,319
mainly Other debts (-€35,236) and Deferred charges and accrued income (-€3,376)
- Tangible fixed assets -€7,129
down €7,129 (-18.2%), from €39,076 to €31,947
of which Furniture and vehicles: -€7,563
- Deferred charges and accrued income +€3,376
up €3,376 (+918.5%), from €368 to €3,744
- Other debts -€35,236
down €35,236 (-99.3%), from €35,486 to €250
- Debts after one year +€23,511
up €23,511 (+236.3%), from €9,949 to €33,460
of which Other amounts payable: +€29,750
- Profit (loss) carried forward +€1,846
up €1,846 (+316.3%), from €584 to €2,429
- Tax, wage and social debts -€1,359
down €1,359 (-30.0%), from €4,530 to €3,172
- Gross operating margin -€8,388
down €8,388 (-34.4%), from €24,404 to €16,017
- Depreciation +€5,032
up €5,032 (+104.5%), from €4,818 to €9,850
- Taxes -€1,278
down €1,278 (-28.8%), from €4,446 to €3,168
- Other operating charges +€299
up €299 (+47.4%), from €631 to €931
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 | €76,932 | €66,010 | -€10,923 | -14.2% |
| Fixed assets | 21/28 | €39,076 | €31,947 | -€7,129 | -18.2% |
| Tangible fixed assets | 22/27 | €39,076 | €31,947 | -€7,129 | -18.2% |
| Furniture and vehicles | 24 | €36,851 | €29,288 | -€7,563 | -20.5% |
| Other tangible fixed assets | 26 | €2,225 | €2,659 | +€433 | +19.5% |
| Current assets | 29/58 | €37,856 | €34,063 | -€3,794 | -10.0% |
| Cash at bank and in hand | 54/58 | €37,489 | €30,319 | -€7,170 | -19.1% |
| Deferred charges and accrued income | 490/1 | €368 | €3,744 | +€3,376 | +918.5% |
| Total equity and liabilities | 10/49 | €76,932 | €66,010 | -€10,923 | -14.2% |
| Equity | 10/15 | €21,044 | €22,889 | +€1,846 | +8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €584 | €2,429 | +€1,846 | +316.3% |
| Amounts payable | 17/49 | €55,889 | €43,121 | -€12,768 | -22.8% |
| Amounts payable after more than one year | 17 | €9,949 | €33,460 | +€23,511 | +236.3% |
| Financial debts | 170/4 | €9,949 | €3,710 | -€6,239 | -62.7% |
| Other amounts payable | 178/9 | - | €29,750 | +€29,750 | |
| Amounts payable within one year | 42/48 | €45,940 | €9,661 | -€36,280 | -79.0% |
| Current portion of amounts payable after more than one year | 42 | €5,724 | €6,239 | +€515 | +9.0% |
| Trade debts | 44 | €200 | - | -€200 | |
| Suppliers | 440/4 | €200 | - | -€200 | |
| Taxes, remuneration and social security | 45 | €4,530 | €3,172 | -€1,359 | -30.0% |
| Taxes | 450/3 | €4,530 | €3,172 | -€1,359 | -30.0% |
| Other amounts payable | 47/48 | €35,486 | €250 | -€35,236 | -99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,818 | €9,850 | +€5,032 | +104.5% |
| Other operating charges | 640/8 | €631 | €931 | +€299 | +47.4% |
| Non-recurring operating charges | 66A | €5,471 | - | -€5,471 | |
| Gross operating margin | 9900 | €24,404 | €16,017 | -€8,388 | -34.4% |
| Operating profit (loss) | 9901 | €13,484 | €5,236 | -€8,248 | -61.2% |
| Financial income | 75/76B | €162 | €236 | +€74 | +45.6% |
| Recurring financial income | 75 | €162 | €236 | +€74 | +45.6% |
| Financial charges | 65/66B | €389 | €459 | +€70 | +18.1% |
| Recurring financial charges | 65 | €389 | €459 | +€70 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €13,258 | €5,013 | -€8,245 | -62.2% |
| Income taxes | 67/77 | €4,446 | €3,168 | -€1,278 | -28.8% |
| Profit (loss) for the period | 9904 | €8,812 | €1,846 | -€6,966 | -79.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,812 | €1,846 | -€6,966 | -79.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.