RC ADVICE: what changed
Two fiscal 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.
RC ADVICE
Largest movements
- Deferred charges and accrued income -€10,887
down €10,887 (-97.5%), from €11,168 to €280
- Cash +€7,011
up €7,011 (+106.8%), from €6,562 to €13,573
mainly Other debts (+€18,816) and Net result for the year (+€15,037)
- Receivables within one year +€5,287
up €5,287 (+780.9%), from €677 to €5,963
of which Other amounts receivable: +€5,687
- Tangible fixed assets -€1,020
down €1,020 (-1.5%), from €67,177 to €66,157
of which Land and buildings: -€1,884
- Other debts +€18,816
up €18,816 (+2037.3%), from €924 to €19,740
- Trade debts -€10,241
down €10,241 (-96.2%), from €10,646 to €405
- Profit (loss) carried forward -€4,690
down €4,690 (-100.0%), from €4,690 to €0
- Debts after one year -€2,935
down €2,935 (-5.4%), from €54,426 to €51,491
- Gross operating margin +€23,564
up €23,564 (+189.5%), from €12,436 to €36,001
- Taxes +€3,186
up €3,186 (+121.2%), from €2,628 to €5,814
- Financial charges +€1,170
up €1,170 (+75.7%), from €1,546 to €2,716
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 | €85,835 | €85,985 | +€150 | +0.2% |
| Formation expenses | 20 | €252 | €12 | -€240 | -95.3% |
| Fixed assets | 21/28 | €67,177 | €66,157 | -€1,020 | -1.5% |
| Tangible fixed assets | 22/27 | €67,177 | €66,157 | -€1,020 | -1.5% |
| Land and buildings | 22 | €66,705 | €64,821 | -€1,884 | -2.8% |
| Furniture and vehicles | 24 | €472 | €1,335 | +€863 | +183.0% |
| Current assets | 29/58 | €18,407 | €19,817 | +€1,410 | +7.7% |
| Amounts receivable within one year | 40/41 | €677 | €5,963 | +€5,287 | +780.9% |
| Trade receivables | 40 | €400 | €0 | -€400 | -100.0% |
| Other amounts receivable | 41 | €277 | €5,963 | +€5,687 | +2053.0% |
| Cash at bank and in hand | 54/58 | €6,562 | €13,573 | +€7,011 | +106.8% |
| Deferred charges and accrued income | 490/1 | €11,168 | €280 | -€10,887 | -97.5% |
| Total equity and liabilities | 10/49 | €85,835 | €85,985 | +€150 | +0.2% |
| Equity | 10/15 | €16,105 | €11,415 | -€4,690 | -29.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,415 | €9,415 | = | 0.0% |
| Distributable reserves | 133 | €9,415 | €9,415 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,690 | €0 | -€4,690 | -100.0% |
| Amounts payable | 17/49 | €69,731 | €74,570 | +€4,839 | +6.9% |
| Amounts payable after more than one year | 17 | €54,426 | €51,491 | -€2,935 | -5.4% |
| Financial debts | 170/4 | €54,426 | €51,491 | -€2,935 | -5.4% |
| Amounts payable within one year | 42/48 | €15,305 | €23,080 | +€7,774 | +50.8% |
| Current portion of amounts payable after more than one year | 42 | €3,735 | €2,935 | -€800 | -21.4% |
| Trade debts | 44 | €10,646 | €405 | -€10,241 | -96.2% |
| Suppliers | 440/4 | €10,646 | €405 | -€10,241 | -96.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €924 | €19,740 | +€18,816 | +2037.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,533 | €2,547 | +€14 | +0.5% |
| Other operating charges | 640/8 | €1,039 | €1,255 | +€215 | +20.7% |
| Non-recurring operating charges | 66A | - | €8,633 | +€8,633 | |
| Gross operating margin | 9900 | €12,436 | €36,001 | +€23,564 | +189.5% |
| Operating profit (loss) | 9901 | €8,864 | €23,566 | +€14,702 | +165.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €1,546 | €2,716 | +€1,170 | +75.7% |
| Recurring financial charges | 65 | €1,546 | €2,716 | +€1,170 | +75.7% |
| Profit (loss) for the period before taxes | 9903 | €7,318 | €20,850 | +€13,532 | +184.9% |
| Income taxes | 67/77 | €2,628 | €5,814 | +€3,186 | +121.2% |
| Profit (loss) for the period | 9904 | €4,690 | €15,037 | +€10,347 | +220.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,690 | €15,037 | +€10,347 | +220.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.