RBNS: 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.
RBNS
Largest movements
- Cash -€115,690
down €115,690 (-77.7%), from €148,808 to €33,118
mainly Contributions, distributions and other (-€257,045) and Tax, wage and social debts (-€12,387)
- Deferred charges and accrued income +€7,697
up €7,697 (+108%), from €7,103 to €14,800
- Reserves -€83,702
down €83,702 (-24.3%), from €344,846 to €261,144
- Tax, wage and social debts -€12,387
down €12,387 (-47.4%), from €26,106 to €13,719
of which Taxes: -€10,322
- Gross operating margin -€20,026
down €20,026 (-8.8%), from €227,527 to €207,500
- Financial income +€5,489
up €5,489 (+40.3%), from €13,630 to €19,118
of which Financial income: +€5,466
- Taxes -€4,468
down €4,468 (-7.9%), from €56,636 to €52,168
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 | €588,399 | €483,424 | -€104,975 | -17.8% |
| Fixed assets | 21/28 | €431,124 | €433,714 | +€2,590 | +0.6% |
| Tangible fixed assets | 22/27 | €3,179 | €5,769 | +€2,590 | +81.5% |
| Furniture and vehicles | 24 | €3,179 | €5,769 | +€2,590 | +81.5% |
| Financial fixed assets | 28 | €427,945 | €427,945 | = | 0.0% |
| Current assets | 29/58 | €157,275 | €49,710 | -€107,566 | -68.4% |
| Amounts receivable within one year | 40/41 | €1,364 | €1,792 | +€427 | +31.3% |
| Trade receivables | 40 | - | €1,760 | +€1,760 | |
| Other amounts receivable | 41 | €1,364 | €32 | -€1,332 | -97.7% |
| Cash at bank and in hand | 54/58 | €148,808 | €33,118 | -€115,690 | -77.7% |
| Deferred charges and accrued income | 490/1 | €7,103 | €14,800 | +€7,697 | +108% |
| Total equity and liabilities | 10/49 | €588,399 | €483,424 | -€104,975 | -17.8% |
| Equity | 10/15 | €363,446 | €279,744 | -€83,702 | -23.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €344,846 | €261,144 | -€83,702 | -24.3% |
| Non-distributable reserves | 130/1 | €344,846 | €261,144 | -€83,702 | -24.3% |
| Reserves not available under the articles | 1311 | €344,846 | €261,144 | -€83,702 | -24.3% |
| Amounts payable | 17/49 | €224,953 | €203,680 | -€21,274 | -9.5% |
| Amounts payable within one year | 42/48 | €224,953 | €203,614 | -€21,339 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €4,167 | - | -€4,167 | |
| Taxes, remuneration and social security | 45 | €26,106 | €13,719 | -€12,387 | -47.4% |
| Taxes | 450/3 | €23,881 | €13,559 | -€10,322 | -43.2% |
| Remuneration and social security | 454/9 | €2,225 | €160 | -€2,065 | -92.8% |
| Other amounts payable | 47/48 | €194,681 | €189,895 | -€4,786 | -2.5% |
| Accrued charges and deferred income | 492/3 | - | €66 | +€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €828 | €389 | -€440 | -53.1% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Non-recurring operating charges | 66A | €375 | €579 | +€204 | +54.4% |
| Gross operating margin | 9900 | €227,527 | €207,500 | -€20,026 | -8.8% |
| Operating profit (loss) | 9901 | €226,261 | €206,471 | -€19,791 | -8.7% |
| Financial income | 75/76B | €13,630 | €19,118 | +€5,489 | +40.3% |
| Recurring financial income | 75 | €13,232 | €18,698 | +€5,466 | +41.3% |
| Non-recurring financial income | 76B | €398 | €420 | +€23 | +5.7% |
| Financial charges | 65/66B | €1,726 | €78 | -€1,648 | -95.5% |
| Recurring financial charges | 65 | €1,726 | €78 | -€1,648 | -95.5% |
| Profit (loss) for the period before taxes | 9903 | €238,165 | €225,511 | -€12,654 | -5.3% |
| Income taxes | 67/77 | €56,636 | €52,168 | -€4,468 | -7.9% |
| Profit (loss) for the period | 9904 | €181,530 | €173,343 | -€8,186 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €181,530 | €173,343 | -€8,186 | -4.5% |
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 25 October 2026 via checked.be.