RCI CONCEPT: 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.
RCI CONCEPT
Largest movements
- Deferred charges and accrued income -€3,544
down €3,544 (-30.0%), from €11,801 to €8,257
- Cash -€1,950
down €1,950 (-33.8%), from €5,768 to €3,818
mainly Other debts (-€5,719) and Investment in fixed assets (net) (-€4,129)
- Tangible fixed assets +€1,048
up €1,048 (+66.3%), from €1,581 to €2,630
of which Furniture and vehicles: +€1,388
- Receivables within one year +€435
up €435 (+6.2%), from €7,055 to €7,490
of which Trade receivables: +€2,121
- Other debts -€5,719
down €5,719 (-81.1%), from €7,051 to €1,332
- Trade debts +€4,889
up €4,889 (+199%), from €2,456 to €7,345
- Profit (loss) carried forward -€4,062
down €4,062 (-28.2%), from €14,418 to €10,356
- Tax, wage and social debts +€909
new in 2025: €909
- Gross operating margin -€10,540
down €10,540, from €9,782 to -€758
- Taxes -€2,207
down €2,207, from €2,187 to -€20
- Depreciation +€2,161
up €2,161 (+235%), from €920 to €3,081
- Other operating charges -€913
down €913 (-83.2%), from €1,097 to €184
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 | €26,953 | €22,943 | -€4,011 | -14.9% |
| Fixed assets | 21/28 | €2,081 | €3,130 | +€1,048 | +50.4% |
| Tangible fixed assets | 22/27 | €1,581 | €2,630 | +€1,048 | +66.3% |
| Plant, machinery and equipment | 23 | €480 | €140 | -€340 | -70.9% |
| Furniture and vehicles | 24 | €1,102 | €2,490 | +€1,388 | +126% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €24,872 | €19,813 | -€5,059 | -20.3% |
| Amounts receivable within one year | 40/41 | €7,055 | €7,490 | +€435 | +6.2% |
| Trade receivables | 40 | €3,125 | €5,246 | +€2,121 | +67.9% |
| Other amounts receivable | 41 | €3,930 | €2,243 | -€1,687 | -42.9% |
| Current investments | 50/53 | €248 | €248 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,768 | €3,818 | -€1,950 | -33.8% |
| Deferred charges and accrued income | 490/1 | €11,801 | €8,257 | -€3,544 | -30.0% |
| Total equity and liabilities | 10/49 | €26,953 | €22,943 | -€4,011 | -14.9% |
| Equity | 10/15 | €17,418 | €13,356 | -€4,062 | -23.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,418 | €10,356 | -€4,062 | -28.2% |
| Amounts payable | 17/49 | €9,535 | €9,586 | +€51 | +0.5% |
| Amounts payable within one year | 42/48 | €9,507 | €9,586 | +€79 | +0.8% |
| Trade debts | 44 | €2,456 | €7,345 | +€4,889 | +199% |
| Suppliers | 440/4 | €2,456 | €7,345 | +€4,889 | +199% |
| Taxes, remuneration and social security | 45 | - | €909 | +€909 | |
| Taxes | 450/3 | - | €909 | +€909 | |
| Other amounts payable | 47/48 | €7,051 | €1,332 | -€5,719 | -81.1% |
| Accrued charges and deferred income | 492/3 | €28 | €0 | -€28 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €920 | €3,081 | +€2,161 | +235% |
| Other operating charges | 640/8 | €1,097 | €184 | -€913 | -83.2% |
| Gross operating margin | 9900 | €9,782 | -€758 | -€10,540 | |
| Operating profit (loss) | 9901 | €7,765 | -€4,022 | -€11,787 | |
| Financial income | 75/76B | €52 | €96 | +€44 | +84.5% |
| Recurring financial income | 75 | €52 | €96 | +€44 | +84.5% |
| Financial charges | 65/66B | €155 | €156 | +€1 | +0.6% |
| Recurring financial charges | 65 | €155 | €156 | +€1 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €7,663 | -€4,082 | -€11,745 | |
| Income taxes | 67/77 | €2,187 | -€20 | -€2,207 | |
| Profit (loss) for the period | 9904 | €5,476 | -€4,062 | -€9,537 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,476 | -€4,062 | -€9,537 |
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 24 October 2026 via checked.be.