RC PLUS: 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 PLUS
Largest movements
- Tangible fixed assets -€2,083
down €2,083 (-6.6%), from €31,470 to €29,386
- Equity -€17,546
down €17,546 (-127%), from -€13,868 to -€31,413
of which Profit (loss) carried forward: -€17,546
- Debts within one year +€10,062
up €10,062 (+22.2%), from €45,348 to €55,409
- Accrued charges and deferred income +€5,404
new in 2021: €5,404
- Taxes +€9,796
new in 2021: €9,796
- Financial income +€3,600
new in 2021: €3,600
- Gross operating margin +€3,028
up €3,028 (+45.7%), from -€6,619 to -€3,591
- Other operating charges +€2,970
new in 2021: €2,970
- Financial charges +€2,704
new in 2021: €2,704
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,480 | €29,400 | -€2,080 | -6.6% |
| Fixed assets | 21/28 | €31,470 | €29,386 | -€2,083 | -6.6% |
| Tangible fixed assets | 22/27 | €31,470 | €29,386 | -€2,083 | -6.6% |
| Land and buildings | 22 | - | €29,386 | +€29,386 | |
| Current assets | 29/58 | €10 | €14 | +€3 | +33.5% |
| Cash at bank and in hand | 54/58 | €10 | €14 | +€3 | +33.5% |
| Total equity and liabilities | 10/49 | €31,480 | €29,400 | -€2,080 | -6.6% |
| Equity | 10/15 | -€13,868 | -€31,413 | -€17,546 | -127% |
| Contributions | 10/11 | - | €12,395 | +€12,395 | |
| Reserves | 13 | €12,727 | €12,727 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €12,727 | +€12,727 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Other | 1319 | - | €10,868 | +€10,868 | |
| Profit (loss) carried forward | 14 | -€38,990 | -€56,535 | -€17,546 | -45.0% |
| Amounts payable | 17/49 | €45,348 | €60,813 | +€15,466 | +34.1% |
| Amounts payable within one year | 42/48 | €45,348 | €55,409 | +€10,062 | +22.2% |
| Other amounts payable | 47/48 | - | €55,409 | +€55,409 | |
| Accrued charges and deferred income | 492/3 | - | €5,404 | +€5,404 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,083 | €2,083 | = | 0.0% |
| Other operating charges | 640/8 | - | €2,970 | +€2,970 | |
| Gross operating margin | 9900 | -€6,619 | -€3,591 | +€3,028 | +45.7% |
| Operating profit (loss) | 9901 | -€10,080 | -€8,645 | +€1,435 | +14.2% |
| Financial income | 75/76B | - | €3,600 | +€3,600 | |
| Recurring financial income | 75 | €3,600 | €3,600 | = | 0.0% |
| Financial charges | 65/66B | - | €2,704 | +€2,704 | |
| Recurring financial charges | 65 | €176 | €2,704 | +€2,528 | +1,435% |
| Profit (loss) for the period before taxes | 9903 | -€6,656 | -€7,749 | -€1,093 | -16.4% |
| Income taxes | 67/77 | - | €9,796 | +€9,796 | |
| Profit (loss) for the period | 9904 | -€6,656 | -€17,546 | -€10,890 | -164% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,656 | -€17,546 | -€10,890 | -164% |
Source: filed annual accounts (NBB), financial years ended 30 September 2020 and 30 September 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.