Recht door C: 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.
Recht door C
Largest movements
- Tangible fixed assets -€33,752
down €33,752 (-50.3%), from €67,099 to €33,348
of which Other tangible fixed assets: -€23,315
- Receivables within one year +€32,611
up €32,611 (+312%), from €10,452 to €43,063
- Cash +€17,484
up €17,484 (+57.5%), from €30,399 to €47,883
mainly Investment in fixed assets (net) (+€23,315) and Net result for the year (+€15,013)
- Reserves +€13,347
up €13,347 (+3,591%), from €372 to €13,719
- Trade debts -€6,722
down €6,722 (-92.6%), from €7,261 to €539
- Tax, wage and social debts +€6,044
up €6,044 (+64.6%), from €9,352 to €15,396
- Other debts +€3,670
up €3,670 (+26.8%), from €13,688 to €17,357
- Gross operating margin +€18,943
up €18,943 (+120%), from €15,821 to €34,764
- Taxes +€3,620
up €3,620 (+256%), from €1,413 to €5,033
- Depreciation +€1,548
up €1,548 (+17.4%), from €8,888 to €10,436
- Other operating charges -€697
down €697 (-63.3%), from €1,102 to €405
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 | €108,671 | €125,011 | +€16,340 | +15.0% |
| Fixed assets | 21/28 | €67,099 | €33,348 | -€33,752 | -50.3% |
| Tangible fixed assets | 22/27 | €67,099 | €33,348 | -€33,752 | -50.3% |
| Furniture and vehicles | 24 | €43,784 | €33,348 | -€10,436 | -23.8% |
| Other tangible fixed assets | 26 | €23,315 | €0 | -€23,315 | -100% |
| Current assets | 29/58 | €41,572 | €91,663 | +€50,091 | +120% |
| Amounts receivable within one year | 40/41 | €10,452 | €43,063 | +€32,611 | +312% |
| Trade receivables | 40 | €10,452 | €43,063 | +€32,611 | +312% |
| Cash at bank and in hand | 54/58 | €30,399 | €47,883 | +€17,484 | +57.5% |
| Deferred charges and accrued income | 490/1 | €721 | €717 | -€4 | -0.6% |
| Total equity and liabilities | 10/49 | €108,671 | €125,011 | +€16,340 | +15.0% |
| Equity | 10/15 | €3,372 | €16,719 | +€13,347 | +396% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €372 | €13,719 | +€13,347 | +3,591% |
| Distributable reserves | 133 | €372 | €13,719 | +€13,347 | +3,591% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €105,300 | €108,292 | +€2,992 | +2.8% |
| Amounts payable after more than one year | 17 | €75,000 | €75,000 | = | 0.0% |
| Financial debts | 170/4 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,300 | €33,292 | +€2,992 | +9.9% |
| Trade debts | 44 | €7,261 | €539 | -€6,722 | -92.6% |
| Suppliers | 440/4 | €7,261 | €539 | -€6,722 | -92.6% |
| Taxes, remuneration and social security | 45 | €9,352 | €15,396 | +€6,044 | +64.6% |
| Taxes | 450/3 | €9,352 | €15,396 | +€6,044 | +64.6% |
| Other amounts payable | 47/48 | €13,688 | €17,357 | +€3,670 | +26.8% |
| Non-recurring operating income | 76A | - | €3,495 | +€3,495 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,888 | €10,436 | +€1,548 | +17.4% |
| Other operating charges | 640/8 | €1,102 | €405 | -€697 | -63.3% |
| Gross operating margin | 9900 | €15,821 | €34,764 | +€18,943 | +120% |
| Operating profit (loss) | 9901 | €5,832 | €23,923 | +€18,092 | +310% |
| Financial income | 75/76B | €21 | €117 | +€96 | +456% |
| Recurring financial income | 75 | €21 | €117 | +€96 | +456% |
| Financial charges | 65/66B | €4,068 | €3,994 | -€74 | -1.8% |
| Recurring financial charges | 65 | €4,068 | €3,994 | -€74 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €1,785 | €20,046 | +€18,261 | +1,023% |
| Income taxes | 67/77 | €1,413 | €5,033 | +€3,620 | +256% |
| Profit (loss) for the period | 9904 | €372 | €15,013 | +€14,642 | +3,939% |
| Profit (loss) for the period to be appropriated | 9905 | €372 | €15,013 | +€14,642 | +3,939% |
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 18 October 2026 via checked.be.