RBO 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.
RBO CONSULTING
Largest movements
- Receivables within one year +€20,644
up €20,644 (+208%), from €9,921 to €30,565
of which Trade receivables: +€19,443
- Cash +€6,548
up €6,548 (+71.9%), from €9,105 to €15,652
mainly Depreciation (+€16,562) and Other debts (+€14,975)
- Tangible fixed assets +€3,438
up €3,438 (+1.6%), from €217,151 to €220,588
of which Land and buildings: +€4,117
- Other debts +€14,975
up €14,975 (+55.3%), from €27,083 to €42,058
- Profit (loss) carried forward +€10,694
up €10,694 (+50.8%), from €21,033 to €31,727
- Current portion of long-term debt +€6,634
up €6,634 (+37.6%), from €17,634 to €24,268
- Advances received +€4,235
new in 2022: €4,235
- Debts after one year -€3,254
down €3,254 (-2.0%), from €158,773 to €155,519
of which Financial debts: -€3,254
- Turnover +€26,900
up €26,900 (+55.7%), from €48,320 to €75,220
- Gross operating margin +€18,211
up €18,211 (+108%), from €16,871 to €35,083
- Purchases and services +€10,276
up €10,276 (+30.6%), from €33,615 to €43,890
- Depreciation +€1,650
up €1,650 (+11.1%), from €14,912 to €16,562
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,312 | €266,806 | +€29,494 | +12.4% |
| Fixed assets | 21/28 | €217,151 | €220,588 | +€3,438 | +1.6% |
| Tangible fixed assets | 22/27 | €217,151 | €220,588 | +€3,438 | +1.6% |
| Land and buildings | 22 | €216,191 | €220,308 | +€4,117 | +1.9% |
| Furniture and vehicles | 24 | €960 | €280 | -€680 | -70.8% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €20,162 | €46,218 | +€26,056 | +129% |
| Amounts receivable within one year | 40/41 | €9,921 | €30,565 | +€20,644 | +208% |
| Trade receivables | 40 | €9,921 | €29,364 | +€19,443 | +196% |
| Other amounts receivable | 41 | €0 | €1,201 | +€1,201 | |
| Cash at bank and in hand | 54/58 | €9,105 | €15,652 | +€6,548 | +71.9% |
| Deferred charges and accrued income | 490/1 | €1,136 | €0 | -€1,136 | -100% |
| Total equity and liabilities | 10/49 | €237,312 | €266,806 | +€29,494 | +12.4% |
| Equity | 10/15 | €29,093 | €39,787 | +€10,694 | +36.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,033 | €31,727 | +€10,694 | +50.8% |
| Amounts payable | 17/49 | €208,219 | €227,019 | +€18,800 | +9.0% |
| Amounts payable after more than one year | 17 | €158,773 | €155,519 | -€3,254 | -2.0% |
| Financial debts | 170/4 | €157,573 | €154,319 | -€3,254 | -2.1% |
| Other amounts payable | 178/9 | €1,200 | €1,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €49,446 | €71,500 | +€22,053 | +44.6% |
| Current portion of amounts payable after more than one year | 42 | €17,634 | €24,268 | +€6,634 | +37.6% |
| Trade debts | 44 | €2,375 | €939 | -€1,436 | -60.5% |
| Suppliers | 440/4 | €2,375 | €939 | -€1,436 | -60.5% |
| Advances received on contracts in progress | 46 | - | €4,235 | +€4,235 | |
| Taxes, remuneration and social security | 45 | €2,354 | €0 | -€2,354 | -100% |
| Taxes | 450/3 | €2,354 | - | -€2,354 | |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €27,083 | €42,058 | +€14,975 | +55.3% |
| Turnover | 70 | €48,320 | €75,220 | +€26,900 | +55.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €33,615 | €43,890 | +€10,276 | +30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,912 | €16,562 | +€1,650 | +11.1% |
| Other operating charges | 640/8 | €2,980 | €3,341 | +€361 | +12.1% |
| Gross operating margin | 9900 | €16,871 | €35,083 | +€18,211 | +108% |
| Operating profit (loss) | 9901 | -€1,021 | €15,179 | +€16,200 | |
| Financial income | 75/76B | €4 | €38 | +€35 | +889% |
| Recurring financial income | 75 | €4 | €38 | +€35 | +889% |
| Financial charges | 65/66B | €4,770 | €4,524 | -€246 | -5.2% |
| Recurring financial charges | 65 | €4,770 | €4,524 | -€246 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,787 | €10,694 | +€16,481 | |
| Profit (loss) for the period | 9904 | -€5,787 | €10,694 | +€16,481 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,787 | €10,694 | +€16,481 |
Source: filed annual accounts (NBB), financial years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.