RBR 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.
RBR CONSULTING
Largest movements
- Receivables within one year -€17,303
down €17,303 (-47.4%), from €36,542 to €19,239
of which Trade receivables: -€21,296
- Cash +€12,092
up €12,092 (+33.2%), from €36,382 to €48,474
mainly Net result for the year (+€17,367) and Receivables within one year (+€17,303)
- Stocks and contracts +€5,436
up €5,436 (+219%), from €2,479 to €7,915
- Tangible fixed assets -€2,930
down €2,930 (-44.1%), from €6,649 to €3,720
of which Furniture and vehicles: -€2,437
- Deferred charges and accrued income +€829
up €829 (+160%), from €518 to €1,347
- Trade debts -€1,257
down €1,257 (-85.0%), from €1,478 to €221
- Gross operating margin -€3,676
down €3,676 (-10.7%), from €34,414 to €30,738
- Taxes -€1,220
down €1,220 (-14.9%), from €8,178 to €6,958
- Financial charges +€1,172
up €1,172 (+76.5%), from €1,531 to €2,703
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 | €82,571 | €80,694 | -€1,877 | -2.3% |
| Fixed assets | 21/28 | €6,649 | €3,720 | -€2,930 | -44.1% |
| Tangible fixed assets | 22/27 | €6,649 | €3,720 | -€2,930 | -44.1% |
| Plant, machinery and equipment | 23 | €1,475 | €983 | -€493 | -33.4% |
| Furniture and vehicles | 24 | €5,174 | €2,737 | -€2,437 | -47.1% |
| Current assets | 29/58 | €75,922 | €76,974 | +€1,053 | +1.4% |
| Stocks and contracts in progress | 3 | €2,479 | €7,915 | +€5,436 | +219% |
| Stocks | 30/36 | €2,479 | €7,915 | +€5,436 | +219% |
| Amounts receivable within one year | 40/41 | €36,542 | €19,239 | -€17,303 | -47.4% |
| Trade receivables | 40 | €36,542 | €15,246 | -€21,296 | -58.3% |
| Other amounts receivable | 41 | - | €3,993 | +€3,993 | |
| Cash at bank and in hand | 54/58 | €36,382 | €48,474 | +€12,092 | +33.2% |
| Deferred charges and accrued income | 490/1 | €518 | €1,347 | +€829 | +160% |
| Total equity and liabilities | 10/49 | €82,571 | €80,694 | -€1,877 | -2.3% |
| Equity | 10/15 | €54,945 | €54,945 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €52,945 | €52,945 | = | 0.0% |
| Distributable reserves | 133 | €52,945 | €52,945 | = | 0.0% |
| Amounts payable | 17/49 | €27,626 | €25,749 | -€1,877 | -6.8% |
| Amounts payable within one year | 42/48 | €27,626 | €25,749 | -€1,877 | -6.8% |
| Trade debts | 44 | €1,478 | €221 | -€1,257 | -85.0% |
| Suppliers | 440/4 | €1,478 | €221 | -€1,257 | -85.0% |
| Taxes, remuneration and social security | 45 | €11,008 | €10,766 | -€242 | -2.2% |
| Taxes | 450/3 | €11,008 | €10,461 | -€547 | -5.0% |
| Remuneration and social security | 454/9 | - | €305 | +€305 | |
| Other amounts payable | 47/48 | €15,140 | €14,762 | -€378 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,090 | €2,930 | -€161 | -5.2% |
| Other operating charges | 640/8 | €1,018 | €781 | -€237 | -23.3% |
| Gross operating margin | 9900 | €34,414 | €30,738 | -€3,676 | -10.7% |
| Operating profit (loss) | 9901 | €30,306 | €27,027 | -€3,279 | -10.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +133% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +133% |
| Financial charges | 65/66B | €1,531 | €2,703 | +€1,172 | +76.5% |
| Recurring financial charges | 65 | €1,531 | €2,703 | +€1,172 | +76.5% |
| Profit (loss) for the period before taxes | 9903 | €28,775 | €24,324 | -€4,450 | -15.5% |
| Income taxes | 67/77 | €8,178 | €6,958 | -€1,220 | -14.9% |
| Profit (loss) for the period | 9904 | €20,597 | €17,367 | -€3,230 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,597 | €17,367 | -€3,230 | -15.7% |
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 13 October 2026 via checked.be.