RCL Consultancy: 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.
RCL Consultancy
Largest movements
- Cash +€59,192
up €59,192 (+34.6%), from €171,305 to €230,497
mainly Other debts (+€230,000) and Net result for the year (+€54,160)
- Receivables within one year -€21,932
down €21,932 (-84.4%), from €25,982 to €4,050
of which Trade receivables: -€23,774
- Tangible fixed assets -€8,829
down €8,829 (-65.9%), from €13,388 to €4,559
of which Furniture and vehicles: -€8,202
- Deferred charges and accrued income +€2,819
up €2,819 (+16.5%), from €17,085 to €19,904
- Other debts +€230,000
new in 2025: €230,000
- Reserves -€175,840
down €175,840 (-99.0%), from €177,602 to €1,763
- Tax, wage and social debts -€24,439
down €24,439 (-64.9%), from €37,650 to €13,212
- Short-term financial debts +€11,746
new in 2025: €11,746
- Trade debts -€7,333
down €7,333 (-85.1%), from €8,621 to €1,289
- Gross operating margin -€30,742
down €30,742 (-27.4%), from €112,210 to €81,468
- Taxes -€6,355
down €6,355 (-26.8%), from €23,673 to €17,318
- Depreciation -€3,754
down €3,754 (-56.5%), from €6,639 to €2,885
- Financial charges +€2,933
up €2,933 (+3,709%), from €79 to €3,012
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 | €227,760 | €259,010 | +€31,249 | +13.7% |
| Fixed assets | 21/28 | €13,388 | €4,559 | -€8,829 | -65.9% |
| Tangible fixed assets | 22/27 | €13,388 | €4,559 | -€8,829 | -65.9% |
| Plant, machinery and equipment | 23 | €2,508 | €1,881 | -€627 | -25.0% |
| Furniture and vehicles | 24 | €10,880 | €2,678 | -€8,202 | -75.4% |
| Current assets | 29/58 | €214,372 | €254,451 | +€40,079 | +18.7% |
| Amounts receivable within one year | 40/41 | €25,982 | €4,050 | -€21,932 | -84.4% |
| Trade receivables | 40 | €23,774 | - | -€23,774 | |
| Other amounts receivable | 41 | €2,208 | €4,050 | +€1,842 | +83.4% |
| Cash at bank and in hand | 54/58 | €171,305 | €230,497 | +€59,192 | +34.6% |
| Deferred charges and accrued income | 490/1 | €17,085 | €19,904 | +€2,819 | +16.5% |
| Total equity and liabilities | 10/49 | €227,760 | €259,010 | +€31,249 | +13.7% |
| Equity | 10/15 | €178,602 | €2,763 | -€175,840 | -98.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €177,602 | €1,763 | -€175,840 | -99.0% |
| Distributable reserves | 133 | €177,602 | €1,763 | -€175,840 | -99.0% |
| Amounts payable | 17/49 | €49,158 | €256,247 | +€207,089 | +421% |
| Amounts payable within one year | 42/48 | €46,272 | €256,247 | +€209,975 | +454% |
| Financial debts | 43 | - | €11,746 | +€11,746 | |
| Credit institutions | 430/8 | - | €11,746 | +€11,746 | |
| Trade debts | 44 | €8,621 | €1,289 | -€7,333 | -85.1% |
| Suppliers | 440/4 | €8,621 | €1,289 | -€7,333 | -85.1% |
| Taxes, remuneration and social security | 45 | €37,650 | €13,212 | -€24,439 | -64.9% |
| Taxes | 450/3 | €37,650 | €13,212 | -€24,439 | -64.9% |
| Other amounts payable | 47/48 | - | €230,000 | +€230,000 | |
| Accrued charges and deferred income | 492/3 | €2,886 | - | -€2,886 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,639 | €2,885 | -€3,754 | -56.5% |
| Other operating charges | 640/8 | €1,002 | €588 | -€414 | -41.3% |
| Non-recurring operating charges | 66A | - | €3,506 | +€3,506 | |
| Gross operating margin | 9900 | €112,210 | €81,468 | -€30,742 | -27.4% |
| Operating profit (loss) | 9901 | €104,569 | €74,489 | -€30,080 | -28.8% |
| Financial income | 75/76B | €0 | €1 | +€1 | +173% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +173% |
| Financial charges | 65/66B | €79 | €3,012 | +€2,933 | +3,709% |
| Recurring financial charges | 65 | €79 | €3,012 | +€2,933 | +3,709% |
| Profit (loss) for the period before taxes | 9903 | €104,490 | €71,478 | -€33,012 | -31.6% |
| Income taxes | 67/77 | €23,673 | €17,318 | -€6,355 | -26.8% |
| Profit (loss) for the period | 9904 | €80,817 | €54,160 | -€26,657 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €80,817 | €54,160 | -€26,657 | -33.0% |
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 25 October 2026 via checked.be.