RBV 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.
RBV CONSULTING
Largest movements
- Cash +€36,578
up €36,578 (+40.7%), from €89,819 to €126,398
mainly Net result for the year (+€83,539) and Depreciation (+€34,223)
- Tangible fixed assets -€32,623
down €32,623 (-20.6%), from €158,080 to €125,457
of which Furniture and vehicles: -€31,526
- Current investments -€21,594
down €21,594 (-23.5%), from €91,878 to €70,284
- Reserves -€27,156
down €27,156 (-10.0%), from €271,856 to €244,700
of which Distributable reserves: -€27,156
- Gross operating margin -€24,257
down €24,257 (-14.5%), from €166,843 to €142,586
- Depreciation +€6,763
up €6,763 (+24.6%), from €27,460 to €34,223
- Taxes -€6,448
down €6,448 (-21.6%), from €29,785 to €23,338
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €407,097 | €388,713 | -€18,384 | -4.5% |
| Fixed assets | 21/28 | €173,120 | €140,497 | -€32,623 | -18.8% |
| Tangible fixed assets | 22/27 | €158,080 | €125,457 | -€32,623 | -20.6% |
| Plant, machinery and equipment | 23 | €950 | €628 | -€323 | -34.0% |
| Furniture and vehicles | 24 | €154,564 | €123,039 | -€31,526 | -20.4% |
| Other tangible fixed assets | 26 | €2,565 | €1,791 | -€774 | -30.2% |
| Financial fixed assets | 28 | €15,040 | €15,040 | = | 0.0% |
| Current assets | 29/58 | €233,977 | €248,216 | +€14,239 | +6.1% |
| Amounts receivable within one year | 40/41 | €46,818 | €45,884 | -€934 | -2.0% |
| Trade receivables | 40 | €43,671 | €40,596 | -€3,076 | -7.0% |
| Other amounts receivable | 41 | €3,146 | €5,289 | +€2,142 | +68.1% |
| Current investments | 50/53 | €91,878 | €70,284 | -€21,594 | -23.5% |
| Cash at bank and in hand | 54/58 | €89,819 | €126,398 | +€36,578 | +40.7% |
| Deferred charges and accrued income | 490/1 | €5,462 | €5,651 | +€189 | +3.5% |
| Total equity and liabilities | 10/49 | €407,097 | €388,713 | -€18,384 | -4.5% |
| Equity | 10/15 | €290,456 | €263,300 | -€27,156 | -9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €271,856 | €244,700 | -€27,156 | -10.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €269,996 | €242,840 | -€27,156 | -10.1% |
| Amounts payable | 17/49 | €116,641 | €125,413 | +€8,772 | +7.5% |
| Amounts payable within one year | 42/48 | €116,641 | €125,413 | +€8,772 | +7.5% |
| Financial debts | 43 | €4 | €1,822 | +€1,819 | +47235.1% |
| Credit institutions | 430/8 | €4 | €1,822 | +€1,819 | +47235.1% |
| Trade debts | 44 | €234 | €3,771 | +€3,537 | +1508.6% |
| Suppliers | 440/4 | €234 | €3,771 | +€3,537 | +1508.6% |
| Taxes, remuneration and social security | 45 | €6,633 | €6,827 | +€193 | +2.9% |
| Taxes | 450/3 | €6,633 | €6,827 | +€193 | +2.9% |
| Other amounts payable | 47/48 | €109,770 | €112,993 | +€3,223 | +2.9% |
| Non-recurring operating income | 76A | €20,536 | €413 | -€20,123 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,460 | €34,223 | +€6,763 | +24.6% |
| Other operating charges | 640/8 | €991 | €595 | -€396 | -39.9% |
| Gross operating margin | 9900 | €166,843 | €142,586 | -€24,257 | -14.5% |
| Operating profit (loss) | 9901 | €138,392 | €107,769 | -€30,624 | -22.1% |
| Financial income | 75/76B | €1,907 | €266 | -€1,641 | -86.1% |
| Recurring financial income | 75 | €1,907 | €266 | -€1,641 | -86.1% |
| Financial charges | 65/66B | €1,770 | €1,158 | -€611 | -34.5% |
| Recurring financial charges | 65 | €1,770 | €1,158 | -€611 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €138,529 | €106,876 | -€31,653 | -22.8% |
| Income taxes | 67/77 | €29,785 | €23,338 | -€6,448 | -21.6% |
| Profit (loss) for the period | 9904 | €108,744 | €83,539 | -€25,205 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €108,744 | €83,539 | -€25,205 | -23.2% |
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.