RCLS Management: 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.
RCLS Management
Largest movements
- Deferred charges and accrued income -€10,859
down €10,859 (-82.8%), from €13,115 to €2,256
- Receivables within one year +€9,854
up €9,854 (+36.4%), from €27,096 to €36,951
of which Trade receivables: +€8,143
- Cash -€8,609
down €8,609 (-33.2%), from €25,954 to €17,345
mainly Debts after one year (-€13,573) and Receivables within one year (-€9,854)
- Tangible fixed assets +€2,568
up €2,568 (+3.6%), from €71,627 to €74,196
of which Furniture and vehicles: +€1,553
- Debts after one year -€13,573
down €13,573 (-25.2%), from €53,766 to €40,192
- Profit (loss) carried forward +€7,476
up €7,476 (+40.2%), from €18,594 to €26,070
- Trade debts -€2,107
down €2,107 (-23.7%), from €8,897 to €6,790
- Other debts +€2,079
up €2,079 (+117%), from €1,775 to €3,855
- Accrued charges and deferred income -€1,437
no longer reported in 2025 (was €1,437)
- Gross operating margin +€7,472
up €7,472 (+53.7%), from €13,913 to €21,385
- Financial charges +€2,781
up €2,781 (+99.7%), from €2,791 to €5,571
- Taxes +€1,465
up €1,465 (+80.3%), from €1,824 to €3,289
- Other operating charges -€720
down €720 (-17.5%), from €4,119 to €3,400
- Depreciation +€586
up €586 (+55.0%), from €1,067 to €1,653
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 | €138,018 | €130,972 | -€7,046 | -5.1% |
| Fixed assets | 21/28 | €71,852 | €74,421 | +€2,568 | +3.6% |
| Tangible fixed assets | 22/27 | €71,627 | €74,196 | +€2,568 | +3.6% |
| Furniture and vehicles | 24 | €71,627 | €73,180 | +€1,553 | +2.2% |
| Other tangible fixed assets | 26 | - | €1,015 | +€1,015 | |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €66,166 | €56,552 | -€9,614 | -14.5% |
| Amounts receivable within one year | 40/41 | €27,096 | €36,951 | +€9,854 | +36.4% |
| Trade receivables | 40 | €24,920 | €33,063 | +€8,143 | +32.7% |
| Other amounts receivable | 41 | €2,176 | €3,887 | +€1,711 | +78.6% |
| Cash at bank and in hand | 54/58 | €25,954 | €17,345 | -€8,609 | -33.2% |
| Deferred charges and accrued income | 490/1 | €13,115 | €2,256 | -€10,859 | -82.8% |
| Total equity and liabilities | 10/49 | €138,018 | €130,972 | -€7,046 | -5.1% |
| Equity | 10/15 | €20,594 | €28,070 | +€7,476 | +36.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,594 | €26,070 | +€7,476 | +40.2% |
| Amounts payable | 17/49 | €117,424 | €102,902 | -€14,522 | -12.4% |
| Amounts payable after more than one year | 17 | €53,766 | €40,192 | -€13,573 | -25.2% |
| Financial debts | 170/4 | €53,766 | €40,192 | -€13,573 | -25.2% |
| Amounts payable within one year | 42/48 | €62,222 | €62,710 | +€488 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €13,051 | €13,573 | +€522 | +4.0% |
| Financial debts | 43 | €1,359 | €1,667 | +€308 | +22.7% |
| Credit institutions | 430/8 | €1,359 | €1,667 | +€308 | +22.7% |
| Trade debts | 44 | €8,897 | €6,790 | -€2,107 | -23.7% |
| Suppliers | 440/4 | €8,897 | €6,790 | -€2,107 | -23.7% |
| Advances received on contracts in progress | 46 | €23,749 | €23,239 | -€510 | -2.1% |
| Taxes, remuneration and social security | 45 | €13,391 | €13,586 | +€195 | +1.5% |
| Taxes | 450/3 | €13,391 | €10,811 | -€2,580 | -19.3% |
| Remuneration and social security | 454/9 | - | €2,775 | +€2,775 | |
| Other amounts payable | 47/48 | €1,775 | €3,855 | +€2,079 | +117% |
| Accrued charges and deferred income | 492/3 | €1,437 | - | -€1,437 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,067 | €1,653 | +€586 | +55.0% |
| Other operating charges | 640/8 | €4,119 | €3,400 | -€720 | -17.5% |
| Gross operating margin | 9900 | €13,913 | €21,385 | +€7,472 | +53.7% |
| Operating profit (loss) | 9901 | €8,727 | €16,332 | +€7,605 | +87.1% |
| Financial income | 75/76B | €73 | €4 | -€69 | -94.4% |
| Recurring financial income | 75 | €73 | €4 | -€69 | -94.4% |
| Financial charges | 65/66B | €2,791 | €5,571 | +€2,781 | +99.7% |
| Recurring financial charges | 65 | €2,791 | €5,571 | +€2,781 | +99.7% |
| Profit (loss) for the period before taxes | 9903 | €6,009 | €10,765 | +€4,756 | +79.1% |
| Income taxes | 67/77 | €1,824 | €3,289 | +€1,465 | +80.3% |
| Profit (loss) for the period | 9904 | €4,185 | €7,476 | +€3,291 | +78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,185 | €7,476 | +€3,291 | +78.6% |
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 21 October 2026 via checked.be.