RC CONSULT: 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.
RC CONSULT
Largest movements
- Tangible fixed assets -€23,586
down €23,586 (-6.5%), from €360,354 to €336,769
of which Furniture and vehicles: -€15,858
- Cash +€14,599
up €14,599 (+30.2%), from €48,394 to €62,993
mainly Net result for the year (+€39,360) and Depreciation (+€23,586)
- Deferred charges and accrued income -€5,547
down €5,547 (-93.2%), from €5,950 to €403
- Receivables within one year +€4,756
up €4,756 (+34.2%), from €13,901 to €18,657
of which Other amounts receivable: +€15,879
- Profit (loss) carried forward +€39,360
up €39,360 (+124%), from €31,702 to €71,062
- Debts after one year -€26,536
down €26,536 (-8.4%), from €315,382 to €288,845
- Other debts -€14,296
no longer reported in 2025 (was €14,296)
- Other operating charges -€38,263
down €38,263 (-91.0%), from €42,071 to €3,807
- Gross operating margin -€26,125
down €26,125 (-22.5%), from €115,944 to €89,819
- Depreciation +€4,648
up €4,648 (+24.5%), from €18,937 to €23,586
- Taxes +€2,033
up €2,033 (+24.3%), from €8,363 to €10,396
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 | €428,599 | €418,821 | -€9,778 | -2.3% |
| Fixed assets | 21/28 | €360,354 | €336,769 | -€23,586 | -6.5% |
| Tangible fixed assets | 22/27 | €360,354 | €336,769 | -€23,586 | -6.5% |
| Land and buildings | 22 | €292,864 | €285,137 | -€7,727 | -2.6% |
| Furniture and vehicles | 24 | €67,490 | €51,632 | -€15,858 | -23.5% |
| Current assets | 29/58 | €68,245 | €82,052 | +€13,807 | +20.2% |
| Amounts receivable within one year | 40/41 | €13,901 | €18,657 | +€4,756 | +34.2% |
| Trade receivables | 40 | €12,444 | €1,321 | -€11,123 | -89.4% |
| Other amounts receivable | 41 | €1,457 | €17,336 | +€15,879 | +1,090% |
| Cash at bank and in hand | 54/58 | €48,394 | €62,993 | +€14,599 | +30.2% |
| Deferred charges and accrued income | 490/1 | €5,950 | €403 | -€5,547 | -93.2% |
| Total equity and liabilities | 10/49 | €428,599 | €418,821 | -€9,778 | -2.3% |
| Equity | 10/15 | €46,802 | €86,162 | +€39,360 | +84.1% |
| Contributions | 10/11 | €15,100 | €15,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,702 | €71,062 | +€39,360 | +124% |
| Amounts payable | 17/49 | €381,797 | €332,659 | -€49,139 | -12.9% |
| Amounts payable after more than one year | 17 | €315,382 | €288,845 | -€26,536 | -8.4% |
| Financial debts | 170/4 | €315,382 | €288,845 | -€26,536 | -8.4% |
| Amounts payable within one year | 42/48 | €66,416 | €43,813 | -€22,602 | -34.0% |
| Current portion of amounts payable after more than one year | 42 | €30,656 | €27,536 | -€3,119 | -10.2% |
| Trade debts | 44 | €7,041 | €2,889 | -€4,151 | -59.0% |
| Suppliers | 440/4 | €7,041 | €2,889 | -€4,151 | -59.0% |
| Taxes, remuneration and social security | 45 | €14,423 | €13,388 | -€1,036 | -7.2% |
| Taxes | 450/3 | €14,423 | €13,388 | -€1,036 | -7.2% |
| Other amounts payable | 47/48 | €14,296 | - | -€14,296 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,937 | €23,586 | +€4,648 | +24.5% |
| Other operating charges | 640/8 | €42,071 | €3,807 | -€38,263 | -91.0% |
| Gross operating margin | 9900 | €115,944 | €89,819 | -€26,125 | -22.5% |
| Operating profit (loss) | 9901 | €54,936 | €62,426 | +€7,490 | +13.6% |
| Financial charges | 65/66B | €12,542 | €12,670 | +€128 | +1.0% |
| Recurring financial charges | 65 | €12,542 | €12,670 | +€128 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €42,394 | €49,756 | +€7,362 | +17.4% |
| Income taxes | 67/77 | €8,363 | €10,396 | +€2,033 | +24.3% |
| Profit (loss) for the period | 9904 | €34,031 | €39,360 | +€5,329 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,031 | €39,360 | +€5,329 | +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 16 October 2026 via checked.be.