RECHTSGEBOUW: 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.
RECHTSGEBOUW
Largest movements
- Tangible fixed assets -€60,028
down €60,028 (-4.1%), from €1.5m to €1.4m
- Debts after one year -€71,798
down €71,798 (-8.2%), from €871,540 to €799,742
- Profit (loss) carried forward +€21,231
up €21,231 (+39.6%), from -€53,581 to -€32,350
- Gross operating margin +€3,374
up €3,374 (+3.6%), from €92,596 to €95,970
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 | €1,475,943 | €1,429,359 | -€46,584 | -3.2% |
| Fixed assets | 21/28 | €1,464,598 | €1,404,570 | -€60,028 | -4.1% |
| Tangible fixed assets | 22/27 | €1,464,598 | €1,404,570 | -€60,028 | -4.1% |
| Land and buildings | 22 | €1,464,598 | €1,404,570 | -€60,028 | -4.1% |
| Current assets | 29/58 | €11,345 | €24,789 | +€13,444 | +119% |
| Cash at bank and in hand | 54/58 | €9,512 | €22,887 | +€13,375 | +141% |
| Deferred charges and accrued income | 490/1 | €1,833 | €1,902 | +€69 | +3.8% |
| Total equity and liabilities | 10/49 | €1,475,943 | €1,429,359 | -€46,584 | -3.2% |
| Equity | 10/15 | €471,419 | €492,650 | +€21,231 | +4.5% |
| Contributions | 10/11 | €525,000 | €525,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,581 | -€32,350 | +€21,231 | +39.6% |
| Amounts payable | 17/49 | €1,004,524 | €936,709 | -€67,815 | -6.8% |
| Amounts payable after more than one year | 17 | €871,540 | €799,742 | -€71,798 | -8.2% |
| Financial debts | 170/4 | €871,540 | €799,742 | -€71,798 | -8.2% |
| Amounts payable within one year | 42/48 | €131,998 | €136,967 | +€4,969 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €71,070 | €71,798 | +€728 | +1.0% |
| Trade debts | 44 | €0 | €4,128 | +€4,128 | |
| Suppliers | 440/4 | €0 | €4,128 | +€4,128 | |
| Taxes, remuneration and social security | 45 | €5,927 | €6,040 | +€113 | +1.9% |
| Taxes | 450/3 | €5,927 | €6,040 | +€113 | +1.9% |
| Other amounts payable | 47/48 | €55,000 | €55,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €986 | €0 | -€986 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,028 | €60,028 | = | 0.0% |
| Other operating charges | 640/8 | €5,215 | €5,359 | +€144 | +2.8% |
| Gross operating margin | 9900 | €92,596 | €95,970 | +€3,374 | +3.6% |
| Operating profit (loss) | 9901 | €27,353 | €30,583 | +€3,230 | +11.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €10,085 | €9,353 | -€732 | -7.3% |
| Recurring financial charges | 65 | €10,085 | €9,353 | -€732 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €17,268 | €21,231 | +€3,963 | +22.9% |
| Profit (loss) for the period | 9904 | €17,268 | €21,231 | +€3,963 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,268 | €21,231 | +€3,963 | +22.9% |
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 27 October 2026 via checked.be.