RD ATTACHE-REMORQUE: 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.
RD ATTACHE-REMORQUE
Largest movements
- Cash +€104,703
up €104,703 (+60.8%), from €172,106 to €276,809
mainly Net result for the year (+€76,684) and Tax, wage and social debts (+€30,393)
- Receivables within one year -€10,661
down €10,661 (-12.7%), from €83,626 to €72,965
of which Trade receivables: -€15,314
- Deferred charges and accrued income -€6,103
down €6,103 (-48.7%), from €12,531 to €6,427
- Reserves +€76,000
up €76,000 (+68.3%), from €111,347 to €187,347
of which Distributable reserves: +€76,000
- Tax, wage and social debts +€30,393
up €30,393 (+40.9%), from €74,336 to €104,728
of which Taxes: +€24,071
- Debts after one year -€13,515
down €13,515 (-30.0%), from €44,987 to €31,471
- Trade debts -€8,334
down €8,334 (-44.7%), from €18,632 to €10,298
- Gross operating margin +€49,979
up €49,979 (+18.5%), from €270,244 to €320,223
- Staff costs +€42,977
up €42,977 (+31.4%), from €136,840 to €179,817
- Depreciation +€5,415
up €5,415 (+46.1%), from €11,755 to €17,170
- Taxes +€4,846
up €4,846 (+15.2%), from €31,801 to €36,647
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 | €398,089 | €485,690 | +€87,601 | +22.0% |
| Fixed assets | 21/28 | €129,826 | €129,489 | -€338 | -0.3% |
| Intangible fixed assets | 21 | €645 | €68 | -€578 | -89.5% |
| Tangible fixed assets | 22/27 | €117,724 | €117,964 | +€240 | +0.2% |
| Land and buildings | 22 | €98,445 | €91,413 | -€7,032 | -7.1% |
| Plant, machinery and equipment | 23 | €8,607 | €6,110 | -€2,497 | -29.0% |
| Furniture and vehicles | 24 | €4,876 | €13,598 | +€8,723 | +179% |
| Other tangible fixed assets | 26 | €5,796 | €6,842 | +€1,046 | +18.0% |
| Financial fixed assets | 28 | €11,457 | €11,457 | = | 0.0% |
| Current assets | 29/58 | €268,263 | €356,202 | +€87,939 | +32.8% |
| Amounts receivable within one year | 40/41 | €83,626 | €72,965 | -€10,661 | -12.7% |
| Trade receivables | 40 | €82,582 | €67,268 | -€15,314 | -18.5% |
| Other amounts receivable | 41 | €1,044 | €5,697 | +€4,653 | +446% |
| Cash at bank and in hand | 54/58 | €172,106 | €276,809 | +€104,703 | +60.8% |
| Deferred charges and accrued income | 490/1 | €12,531 | €6,427 | -€6,103 | -48.7% |
| Total equity and liabilities | 10/49 | €398,089 | €485,690 | +€87,601 | +22.0% |
| Equity | 10/15 | €247,218 | €323,902 | +€76,684 | +31.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €111,347 | €187,347 | +€76,000 | +68.3% |
| Tax-exempt reserves | 132 | €1,487 | €1,487 | = | 0.0% |
| Distributable reserves | 133 | €109,859 | €185,859 | +€76,000 | +69.2% |
| Profit (loss) carried forward | 14 | €117,280 | €117,964 | +€684 | +0.6% |
| Amounts payable | 17/49 | €150,871 | €161,788 | +€10,917 | +7.2% |
| Amounts payable after more than one year | 17 | €44,987 | €31,471 | -€13,515 | -30.0% |
| Financial debts | 170/4 | €44,987 | €31,471 | -€13,515 | -30.0% |
| Amounts payable within one year | 42/48 | €105,884 | €128,542 | +€22,658 | +21.4% |
| Current portion of amounts payable after more than one year | 42 | €12,917 | €13,515 | +€599 | +4.6% |
| Trade debts | 44 | €18,632 | €10,298 | -€8,334 | -44.7% |
| Suppliers | 440/4 | €18,632 | €10,298 | -€8,334 | -44.7% |
| Taxes, remuneration and social security | 45 | €74,336 | €104,728 | +€30,393 | +40.9% |
| Taxes | 450/3 | €63,747 | €87,818 | +€24,071 | +37.8% |
| Remuneration and social security | 454/9 | €10,588 | €16,910 | +€6,322 | +59.7% |
| Accrued charges and deferred income | 492/3 | - | €1,775 | +€1,775 | |
| Remuneration, social security and pensions | 62 | €136,840 | €179,817 | +€42,977 | +31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,755 | €17,170 | +€5,415 | +46.1% |
| Other operating charges | 640/8 | €3,718 | €5,604 | +€1,886 | +50.7% |
| Gross operating margin | 9900 | €270,244 | €320,223 | +€49,979 | +18.5% |
| Operating profit (loss) | 9901 | €117,931 | €117,632 | -€300 | -0.3% |
| Financial income | 75/76B | €0 | €1 | +€0 | +800% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +800% |
| Financial charges | 65/66B | €6,001 | €4,301 | -€1,700 | -28.3% |
| Recurring financial charges | 65 | €6,001 | €4,301 | -€1,700 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €111,930 | €113,331 | +€1,401 | +1.3% |
| Income taxes | 67/77 | €31,801 | €36,647 | +€4,846 | +15.2% |
| Profit (loss) for the period | 9904 | €80,129 | €76,684 | -€3,445 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €80,129 | €76,684 | -€3,445 | -4.3% |
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 26 October 2026 via checked.be.