RCA X NIGHTINGALE: 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.
RCA X NIGHTINGALE
Largest movements
- Cash +€23,461
up €23,461 (+10,338%), from €227 to €23,688
mainly Other debts (+€10,751) and Net result for the year (+€7,206)
- Receivables within one year -€5,491
down €5,491 (-24.2%), from €22,721 to €17,230
of which Other amounts receivable: -€5,491
- Other debts +€10,751
up €10,751 (+3.1%), from €348,037 to €358,788
- Profit (loss) carried forward +€7,206
up €7,206 (+1.4%), from -€520,490 to -€513,284
- Other operating charges -€611,970
down €611,970 (-99.9%), from €612,432 to €462
- Write-downs +€100,000
no longer reported in 2025 (was -€100,000)
- Gross operating margin +€17,517
up €17,517, from -€487 to €17,030
- Financial charges +€6,332
up €6,332 (+209%), from €3,030 to €9,362
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 | €22,948 | €40,918 | +€17,970 | +78.3% |
| Current assets | 29/58 | €22,948 | €40,918 | +€17,970 | +78.3% |
| Amounts receivable within one year | 40/41 | €22,721 | €17,230 | -€5,491 | -24.2% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €22,721 | €17,230 | -€5,491 | -24.2% |
| Cash at bank and in hand | 54/58 | €227 | €23,688 | +€23,461 | +10,338% |
| Total equity and liabilities | 10/49 | €22,948 | €40,918 | +€17,970 | +78.3% |
| Equity | 10/15 | -€325,476 | -€318,270 | +€7,206 | +2.2% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €45,014 | €45,014 | = | 0.0% |
| Distributable reserves | 133 | €45,014 | €45,014 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€520,490 | -€513,284 | +€7,206 | +1.4% |
| Amounts payable | 17/49 | €348,424 | €359,188 | +€10,763 | +3.1% |
| Amounts payable within one year | 42/48 | €348,424 | €359,188 | +€10,763 | +3.1% |
| Trade debts | 44 | €387 | €400 | +€12 | +3.2% |
| Suppliers | 440/4 | €387 | €400 | +€12 | +3.2% |
| Other amounts payable | 47/48 | €348,037 | €358,788 | +€10,751 | +3.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€100,000 | - | +€100,000 | |
| Other operating charges | 640/8 | €612,432 | €462 | -€611,970 | -99.9% |
| Gross operating margin | 9900 | -€487 | €17,030 | +€17,517 | |
| Operating profit (loss) | 9901 | -€512,919 | €16,568 | +€529,487 | |
| Financial charges | 65/66B | €3,030 | €9,362 | +€6,332 | +209% |
| Recurring financial charges | 65 | €3,030 | €9,362 | +€6,332 | +209% |
| Profit (loss) for the period before taxes | 9903 | -€515,949 | €7,206 | +€523,156 | |
| Profit (loss) for the period | 9904 | -€515,949 | €7,206 | +€523,156 | |
| Profit (loss) for the period to be appropriated | 9905 | -€515,949 | €7,206 | +€523,156 |
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 22 October 2026 via checked.be.