RCPB TOOLS: what changed
Two fiscal 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.
RCPB TOOLS
Largest movements
- Cash -€146,885
down €146,885 (-67.2%), from €218,505 to €71,620
mainly Current portion of long-term debt (-€196,550) and Net result for the year (-€142,236)
- Tangible fixed assets -€129,196
down €129,196 (-26.8%), from €482,246 to €353,050
of which Land and buildings: -€65,647
- Stocks and contracts -€92,641
down €92,641 (-5.7%), from €1.6m to €1.5m
- Receivables within one year -€74,140
down €74,140 (-24.2%), from €306,121 to €231,982
of which Other amounts receivable: -€69,613
- Current portion of long-term debt -€196,550
no longer reported in 2026 (was €196,550)
- Profit (loss) carried forward -€123,646
down €123,646 (-6.7%), from €1.8m to €1.7m
- Advances received -€63,341
down €63,341 (-62.6%), from €101,189 to €37,848
- Staff costs -€77,063
down €77,063 (-20.3%), from €379,263 to €302,199
- Gross operating margin -€53,948
down €53,948 (-15.8%), from €342,475 to €288,528
- Financial income +€29,843
up €29,843 (+2208.1%), from €1,352 to €31,194
of which Financial income: +€29,829
- Other operating charges -€13,364
down €13,364 (-25.7%), from €52,002 to €38,639
- Depreciation -€11,008
down €11,008 (-8.3%), from €132,164 to €121,156
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,648,115 | €2,204,124 | -€443,991 | -16.8% |
| Fixed assets | 21/28 | €482,246 | €353,050 | -€129,196 | -26.8% |
| Tangible fixed assets | 22/27 | €482,246 | €353,050 | -€129,196 | -26.8% |
| Land and buildings | 22 | €270,261 | €204,614 | -€65,647 | -24.3% |
| Plant, machinery and equipment | 23 | €175,933 | €138,408 | -€37,525 | -21.3% |
| Furniture and vehicles | 24 | €36,052 | €10,028 | -€26,024 | -72.2% |
| Current assets | 29/58 | €2,165,869 | €1,851,074 | -€314,795 | -14.5% |
| Stocks and contracts in progress | 3 | €1,632,038 | €1,539,397 | -€92,641 | -5.7% |
| Stocks | 30/36 | €1,632,038 | €1,539,397 | -€92,641 | -5.7% |
| Amounts receivable within one year | 40/41 | €306,121 | €231,982 | -€74,140 | -24.2% |
| Trade receivables | 40 | €19,335 | €14,809 | -€4,526 | -23.4% |
| Other amounts receivable | 41 | €286,786 | €217,173 | -€69,613 | -24.3% |
| Cash at bank and in hand | 54/58 | €218,505 | €71,620 | -€146,885 | -67.2% |
| Deferred charges and accrued income | 490/1 | €9,204 | €8,075 | -€1,129 | -12.3% |
| Total equity and liabilities | 10/49 | €2,648,115 | €2,204,124 | -€443,991 | -16.8% |
| Equity | 10/15 | €2,146,895 | €2,004,659 | -€142,236 | -6.6% |
| Contributions | 10/11 | €222,000 | €222,000 | = | 0.0% |
| Capital | 10 | €222,000 | €222,000 | = | 0.0% |
| Issued capital | 100 | €222,000 | €222,000 | = | 0.0% |
| Reserves | 13 | €83,387 | €64,796 | -€18,590 | -22.3% |
| Non-distributable reserves | 130/1 | €22,200 | €22,200 | = | 0.0% |
| Legal reserve | 130 | €22,200 | €22,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €61,187 | €42,596 | -€18,590 | -30.4% |
| Profit (loss) carried forward | 14 | €1,841,508 | €1,717,862 | -€123,646 | -6.7% |
| Provisions and deferred taxes | 16 | €31,506 | €21,933 | -€9,573 | -30.4% |
| Deferred taxes | 168 | €31,506 | €21,933 | -€9,573 | -30.4% |
| Amounts payable | 17/49 | €469,714 | €177,532 | -€292,182 | -62.2% |
| Amounts payable within one year | 42/48 | €469,714 | €177,532 | -€292,182 | -62.2% |
| Current portion of amounts payable after more than one year | 42 | €196,550 | - | -€196,550 | |
| Trade debts | 44 | €103,710 | €102,027 | -€1,683 | -1.6% |
| Suppliers | 440/4 | €103,710 | €102,027 | -€1,683 | -1.6% |
| Advances received on contracts in progress | 46 | €101,189 | €37,848 | -€63,341 | -62.6% |
| Taxes, remuneration and social security | 45 | €61,375 | €37,657 | -€23,718 | -38.6% |
| Taxes | 450/3 | €1,370 | €120 | -€1,250 | -91.2% |
| Remuneration and social security | 454/9 | €60,005 | €37,537 | -€22,468 | -37.4% |
| Other amounts payable | 47/48 | €6,890 | - | -€6,890 | |
| Remuneration, social security and pensions | 62 | €379,263 | €302,199 | -€77,063 | -20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132,164 | €121,156 | -€11,008 | -8.3% |
| Other operating charges | 640/8 | €52,002 | €38,639 | -€13,364 | -25.7% |
| Gross operating margin | 9900 | €342,475 | €288,528 | -€53,948 | -15.8% |
| Operating profit (loss) | 9901 | -€220,954 | -€173,466 | +€47,487 | +21.5% |
| Financial income | 75/76B | €1,352 | €31,194 | +€29,843 | +2208.1% |
| Recurring financial income | 75 | €1,352 | €31,180 | +€29,829 | +2207.0% |
| Non-recurring financial income | 76B | €1,352 | €14 | -€1,338 | -99.0% |
| Financial charges | 65/66B | €20,378 | €9,536 | -€10,842 | -53.2% |
| Recurring financial charges | 65 | €20,378 | €9,536 | -€10,842 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | -€239,981 | -€151,809 | +€88,172 | +36.7% |
| Transfer from deferred taxes | 780 | €9,573 | €9,573 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€230,408 | -€142,236 | +€88,172 | +38.3% |
| Transfer from tax-exempt reserves | 789 | €18,590 | €18,590 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€211,817 | -€123,646 | +€88,172 | +41.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.