RBT Advices: 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.
RBT Advices
Largest movements
- Receivables within one year -€24,171
down €24,171 (-61.6%), from €39,233 to €15,062
of which Trade receivables: -€24,171
- Cash +€11,159
up €11,159 (+229.4%), from €4,864 to €16,023
mainly Receivables within one year (+€24,171) and Other debts (+€7,025)
- Tangible fixed assets -€2,386
down €2,386 (-45.0%), from €5,307 to €2,921
- Tax, wage and social debts -€23,402
down €23,402 (-82.6%), from €28,317 to €4,915
of which Remuneration and social security: -€26,800
- Other debts +€7,025
up €7,025 (+46.1%), from €15,247 to €22,272
- Trade debts +€760
up €760 (+53.8%), from €1,414 to €2,174
- Gross operating margin -€5,028
down €5,028 (-47.9%), from €10,489 to €5,461
- Taxes +€2,141
new in 2025: €2,141
- Depreciation +€535
up €535 (+28.9%), from €1,852 to €2,386
- Financial charges +€141
up €141 (+226.4%), from €62 to €203
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 | €49,569 | €34,178 | -€15,390 | -31.0% |
| Fixed assets | 21/28 | €5,307 | €2,921 | -€2,386 | -45.0% |
| Tangible fixed assets | 22/27 | €5,307 | €2,921 | -€2,386 | -45.0% |
| Furniture and vehicles | 24 | €5,307 | €2,921 | -€2,386 | -45.0% |
| Current assets | 29/58 | €44,261 | €31,257 | -€13,004 | -29.4% |
| Amounts receivable within one year | 40/41 | €39,233 | €15,062 | -€24,171 | -61.6% |
| Trade receivables | 40 | €39,171 | €15,000 | -€24,171 | -61.7% |
| Other amounts receivable | 41 | €62 | €62 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,864 | €16,023 | +€11,159 | +229.4% |
| Deferred charges and accrued income | 490/1 | €164 | €172 | +€8 | +5.0% |
| Total equity and liabilities | 10/49 | €49,569 | €34,178 | -€15,390 | -31.0% |
| Equity | 10/15 | €4,591 | €4,817 | +€226 | +4.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,591 | €2,817 | +€226 | +8.7% |
| Amounts payable | 17/49 | €44,978 | €29,361 | -€15,617 | -34.7% |
| Amounts payable within one year | 42/48 | €44,978 | €29,361 | -€15,617 | -34.7% |
| Trade debts | 44 | €1,414 | €2,174 | +€760 | +53.8% |
| Suppliers | 440/4 | €1,414 | €2,174 | +€760 | +53.8% |
| Taxes, remuneration and social security | 45 | €28,317 | €4,915 | -€23,402 | -82.6% |
| Taxes | 450/3 | €1,517 | €4,915 | +€3,398 | +224.0% |
| Remuneration and social security | 454/9 | €26,800 | - | -€26,800 | |
| Other amounts payable | 47/48 | €15,247 | €22,272 | +€7,025 | +46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,852 | €2,386 | +€535 | +28.9% |
| Other operating charges | 640/8 | €537 | €505 | -€33 | -6.1% |
| Gross operating margin | 9900 | €10,489 | €5,461 | -€5,028 | -47.9% |
| Operating profit (loss) | 9901 | €8,100 | €2,570 | -€5,530 | -68.3% |
| Financial charges | 65/66B | €62 | €203 | +€141 | +226.4% |
| Recurring financial charges | 65 | €62 | €203 | +€141 | +226.4% |
| Profit (loss) for the period before taxes | 9903 | €8,038 | €2,367 | -€5,671 | -70.5% |
| Income taxes | 67/77 | - | €2,141 | +€2,141 | |
| Profit (loss) for the period | 9904 | €8,038 | €226 | -€7,812 | -97.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,038 | €226 | -€7,812 | -97.2% |
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 12 October 2026 via checked.be.