RBN: 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.
RBN
Largest movements
- Tangible fixed assets -€22,199
down €22,199 (-8.2%), from €270,843 to €248,644
of which Land and buildings: -€18,479
- Cash -€16,391
down €16,391 (-58.1%), from €28,199 to €11,808
mainly Other debts (-€43,171) and Trade debts (-€95)
- Other debts -€43,171
down €43,171 (-39.3%), from €109,761 to €66,590
- Reserves +€3,040
up €3,040 (+2.1%), from €145,151 to €148,191
of which Distributable reserves: +€3,040
- Turnover -€5,538
down €5,538 (-9.7%), from €56,846 to €51,308
- Gross operating margin -€3,811
down €3,811 (-10.8%), from €35,241 to €31,430
- Taxes -€2,143
down €2,143 (-63.9%), from €3,353 to €1,210
- Purchases and services -€1,741
down €1,741 (-8.0%), from €21,892 to €20,151
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 | €300,464 | €261,435 | -€39,029 | -13.0% |
| Fixed assets | 21/28 | €271,272 | €249,073 | -€22,199 | -8.2% |
| Tangible fixed assets | 22/27 | €270,843 | €248,644 | -€22,199 | -8.2% |
| Land and buildings | 22 | €262,967 | €244,488 | -€18,479 | -7.0% |
| Plant, machinery and equipment | 23 | €7,876 | €4,156 | -€3,720 | -47.2% |
| Financial fixed assets | 28 | €429 | €429 | = | 0.0% |
| Current assets | 29/58 | €29,192 | €12,362 | -€16,830 | -57.7% |
| Cash at bank and in hand | 54/58 | €28,199 | €11,808 | -€16,391 | -58.1% |
| Deferred charges and accrued income | 490/1 | €993 | €554 | -€439 | -44.2% |
| Total equity and liabilities | 10/49 | €300,464 | €261,435 | -€39,029 | -13.0% |
| Equity | 10/15 | €152,151 | €155,191 | +€3,040 | +2.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €145,151 | €148,191 | +€3,040 | +2.1% |
| Tax-exempt reserves | 132 | €105,438 | €105,438 | = | 0.0% |
| Distributable reserves | 133 | €39,713 | €42,753 | +€3,040 | +7.7% |
| Provisions and deferred taxes | 16 | €35,146 | €35,146 | = | 0.0% |
| Deferred taxes | 168 | €35,146 | €35,146 | = | 0.0% |
| Amounts payable | 17/49 | €113,167 | €71,098 | -€42,069 | -37.2% |
| Amounts payable within one year | 42/48 | €113,167 | €71,098 | -€42,069 | -37.2% |
| Trade debts | 44 | €95 | - | -€95 | |
| Suppliers | 440/4 | €95 | - | -€95 | |
| Taxes, remuneration and social security | 45 | €3,311 | €4,508 | +€1,197 | +36.2% |
| Taxes | 450/3 | €3,311 | €4,508 | +€1,197 | +36.2% |
| Other amounts payable | 47/48 | €109,761 | €66,590 | -€43,171 | -39.3% |
| Turnover | 70 | €56,846 | €51,308 | -€5,538 | -9.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €21,892 | €20,151 | -€1,741 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,679 | €22,199 | -€480 | -2.1% |
| Other operating charges | 640/8 | €4,855 | €5,061 | +€206 | +4.2% |
| Gross operating margin | 9900 | €35,241 | €31,430 | -€3,811 | -10.8% |
| Operating profit (loss) | 9901 | €7,707 | €4,170 | -€3,537 | -45.9% |
| Financial income | 75/76B | €208 | €80 | -€128 | -61.5% |
| Recurring financial income | 75 | €208 | €80 | -€128 | -61.5% |
| Financial charges | 65/66B | €126 | - | -€126 | |
| Recurring financial charges | 65 | €126 | - | -€126 | |
| Profit (loss) for the period before taxes | 9903 | €7,789 | €4,250 | -€3,539 | -45.4% |
| Income taxes | 67/77 | €3,353 | €1,210 | -€2,143 | -63.9% |
| Profit (loss) for the period | 9904 | €4,436 | €3,040 | -€1,396 | -31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,436 | €3,040 | -€1,396 | -31.5% |
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 10 October 2026 via checked.be.