RECA360: 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.
RECA360
Largest movements
- Cash -€46
down €46 (-21.9%), from €209 to €163
mainly Net result for the year (-€2,429)
- Profit (loss) carried forward -€2,429
down €2,429 (-29.3%), from -€8,302 to -€10,731
- Other debts +€2,383
up €2,383 (+28.0%), from €8,511 to €10,894
- Gross operating margin +€5,849
up €5,849 (+71.1%), from -€8,228 to -€2,378
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 | €209 | €163 | -€46 | -21.9% |
| Current assets | 29/58 | €209 | €163 | -€46 | -21.9% |
| Cash at bank and in hand | 54/58 | €209 | €163 | -€46 | -21.9% |
| Total equity and liabilities | 10/49 | €209 | €163 | -€46 | -21.9% |
| Equity | 10/15 | -€8,302 | -€10,731 | -€2,429 | -29.3% |
| Profit (loss) carried forward | 14 | -€8,302 | -€10,731 | -€2,429 | -29.3% |
| Amounts payable | 17/49 | €8,511 | €10,894 | +€2,383 | +28.0% |
| Amounts payable within one year | 42/48 | €8,511 | €10,894 | +€2,383 | +28.0% |
| Other amounts payable | 47/48 | €8,511 | €10,894 | +€2,383 | +28.0% |
| Gross operating margin | 9900 | -€8,228 | -€2,378 | +€5,849 | +71.1% |
| Operating profit (loss) | 9901 | -€8,228 | -€2,378 | +€5,849 | +71.1% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €75 | €50 | -€25 | -33.2% |
| Recurring financial charges | 65 | €75 | €50 | -€25 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,302 | -€2,429 | +€5,874 | +70.7% |
| Profit (loss) for the period | 9904 | -€8,302 | -€2,429 | +€5,874 | +70.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,302 | -€2,429 | +€5,874 | +70.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.