RCJ CONSULTING: 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.
RCJ CONSULTING
Largest movements
- Receivables within one year +€6,950
up €6,950 (+406.1%), from €1,711 to €8,661
of which Trade receivables: +€6,555
- Cash +€4,597
up €4,597 (+124.2%), from €3,703 to €8,300
mainly Net result for the year (+€12,218) and Trade debts (+€2,261)
- Tangible fixed assets +€937
new in 2025: €937
- Profit (loss) carried forward +€11,359
up €11,359, from -€3,655 to €7,704
- Trade debts +€2,261
up €2,261 (+342.5%), from €660 to €2,921
- Tax, wage and social debts -€1,962
down €1,962 (-32.2%), from €6,087 to €4,125
of which Taxes: -€1,962
- Other debts +€859
new in 2025: €859
- Gross operating margin +€21,899
up €21,899, from -€2,738 to €19,161
- Taxes +€5,506
up €5,506 (+1714.0%), from €321 to €5,827
- Other operating charges +€317
up €317 (+61.3%), from €517 to €834
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 | €5,593 | €18,109 | +€12,516 | +223.8% |
| Fixed assets | 21/28 | - | €937 | +€937 | |
| Tangible fixed assets | 22/27 | - | €937 | +€937 | |
| Furniture and vehicles | 24 | - | €937 | +€937 | |
| Current assets | 29/58 | €5,593 | €17,172 | +€11,579 | +207.0% |
| Amounts receivable within one year | 40/41 | €1,711 | €8,661 | +€6,950 | +406.1% |
| Trade receivables | 40 | - | €6,555 | +€6,555 | |
| Other amounts receivable | 41 | €1,711 | €2,106 | +€395 | +23.1% |
| Cash at bank and in hand | 54/58 | €3,703 | €8,300 | +€4,597 | +124.2% |
| Deferred charges and accrued income | 490/1 | €179 | €211 | +€32 | +18.0% |
| Total equity and liabilities | 10/49 | €5,593 | €18,109 | +€12,516 | +223.8% |
| Equity | 10/15 | -€1,155 | €10,204 | +€11,359 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,655 | €7,704 | +€11,359 | |
| Amounts payable | 17/49 | €6,747 | €7,905 | +€1,158 | +17.2% |
| Amounts payable within one year | 42/48 | €6,747 | €7,905 | +€1,158 | +17.2% |
| Trade debts | 44 | €660 | €2,921 | +€2,261 | +342.5% |
| Suppliers | 440/4 | €660 | €2,921 | +€2,261 | +342.5% |
| Taxes, remuneration and social security | 45 | €6,087 | €4,125 | -€1,962 | -32.2% |
| Taxes | 450/3 | €3,687 | €1,725 | -€1,962 | -53.2% |
| Remuneration and social security | 454/9 | €2,400 | €2,400 | = | 0.0% |
| Other amounts payable | 47/48 | - | €859 | +€859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €151 | +€151 | |
| Other operating charges | 640/8 | €517 | €834 | +€317 | +61.3% |
| Gross operating margin | 9900 | -€2,738 | €19,161 | +€21,899 | |
| Operating profit (loss) | 9901 | -€3,256 | €18,175 | +€21,431 | |
| Financial charges | 65/66B | €78 | €130 | +€53 | +67.9% |
| Recurring financial charges | 65 | €78 | €130 | +€53 | +67.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,333 | €18,045 | +€21,378 | |
| Income taxes | 67/77 | €321 | €5,827 | +€5,506 | +1714.0% |
| Profit (loss) for the period | 9904 | -€3,655 | €12,218 | +€15,872 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,655 | €12,218 | +€15,872 |
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 12 October 2026 via checked.be.