RBernard Consulting: 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.
RBernard Consulting
Largest movements
- Cash +€33,365
up €33,365 (+69.0%), from €48,342 to €81,707
mainly Net result for the year (+€26,320) and Receivables within one year (+€4,840)
- Receivables within one year -€4,840
down €4,840 (-27.6%), from €17,545 to €12,705
- Profit (loss) carried forward +€26,320
up €26,320 (+66.0%), from €39,891 to €66,210
- Tax, wage and social debts +€4,408
up €4,408 (+19.5%), from €22,652 to €27,060
of which Taxes: +€7,408
- Trade debts -€1,439
down €1,439 (-49.8%), from €2,891 to €1,452
- Gross operating margin -€15,771
down €15,771 (-29.4%), from €53,597 to €37,827
- Taxes -€3,101
down €3,101 (-30.1%), from €10,285 to €7,184
- Financial charges +€1,195
up €1,195 (+88.1%), from €1,356 to €2,551
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 | €69,811 | €98,713 | +€28,902 | +41.4% |
| Fixed assets | 21/28 | €2,759 | €2,937 | +€178 | +6.4% |
| Tangible fixed assets | 22/27 | €2,759 | €2,937 | +€178 | +6.4% |
| Furniture and vehicles | 24 | €2,759 | €2,937 | +€178 | +6.4% |
| Current assets | 29/58 | €67,052 | €95,777 | +€28,725 | +42.8% |
| Amounts receivable within one year | 40/41 | €17,545 | €12,705 | -€4,840 | -27.6% |
| Trade receivables | 40 | €17,545 | €12,705 | -€4,840 | -27.6% |
| Cash at bank and in hand | 54/58 | €48,342 | €81,707 | +€33,365 | +69.0% |
| Deferred charges and accrued income | 490/1 | €1,165 | €1,365 | +€200 | +17.1% |
| Total equity and liabilities | 10/49 | €69,811 | €98,713 | +€28,902 | +41.4% |
| Equity | 10/15 | €42,891 | €69,210 | +€26,320 | +61.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,891 | €66,210 | +€26,320 | +66.0% |
| Amounts payable | 17/49 | €26,921 | €29,503 | +€2,583 | +9.6% |
| Amounts payable within one year | 42/48 | €26,921 | €29,503 | +€2,583 | +9.6% |
| Trade debts | 44 | €2,891 | €1,452 | -€1,439 | -49.8% |
| Suppliers | 440/4 | €2,891 | €1,452 | -€1,439 | -49.8% |
| Taxes, remuneration and social security | 45 | €22,652 | €27,060 | +€4,408 | +19.5% |
| Taxes | 450/3 | €19,652 | €27,060 | +€7,408 | +37.7% |
| Remuneration and social security | 454/9 | €3,000 | €0 | -€3,000 | -100% |
| Other amounts payable | 47/48 | €1,378 | €992 | -€386 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,376 | €1,110 | -€266 | -19.4% |
| Other operating charges | 640/8 | €691 | €662 | -€29 | -4.1% |
| Gross operating margin | 9900 | €53,597 | €37,827 | -€15,771 | -29.4% |
| Operating profit (loss) | 9901 | €51,531 | €36,055 | -€15,476 | -30.0% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €1,356 | €2,551 | +€1,195 | +88.1% |
| Recurring financial charges | 65 | €1,356 | €2,551 | +€1,195 | +88.1% |
| Profit (loss) for the period before taxes | 9903 | €50,176 | €33,504 | -€16,672 | -33.2% |
| Income taxes | 67/77 | €10,285 | €7,184 | -€3,101 | -30.1% |
| Profit (loss) for the period | 9904 | €39,891 | €26,320 | -€13,571 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,891 | €26,320 | -€13,571 | -34.0% |
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 20 October 2026 via checked.be.