RECS CONSULTING: 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.
RECS CONSULTING
Largest movements
- Cash +€6,758
up €6,758 (+38,839%), from €17 to €6,775
mainly Net result for the year (+€6,519) and Other debts (+€4,988)
- Receivables within one year +€5,330
up €5,330 (+321%), from €1,662 to €6,992
of which Trade receivables: +€5,153
- Profit (loss) carried forward +€6,519
up €6,519, from -€3,082 to €3,437
- Other debts +€4,988
up €4,988 (+399%), from €1,251 to €6,239
- Trade debts +€550
up €550 (+52.9%), from €1,041 to €1,591
- Gross operating margin +€10,687
up €10,687, from -€3,603 to €7,084
- Depreciation -€342
down €342 (-91.7%), from €373 to €31
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 | €1,710 | €13,767 | +€12,057 | +705% |
| Fixed assets | 21/28 | €31 | - | -€31 | |
| Tangible fixed assets | 22/27 | €31 | - | -€31 | |
| Furniture and vehicles | 24 | €31 | - | -€31 | |
| Current assets | 29/58 | €1,679 | €13,767 | +€12,088 | +720% |
| Amounts receivable within one year | 40/41 | €1,662 | €6,992 | +€5,330 | +321% |
| Trade receivables | 40 | €1,404 | €6,557 | +€5,153 | +367% |
| Other amounts receivable | 41 | €257 | €434 | +€177 | +68.7% |
| Cash at bank and in hand | 54/58 | €17 | €6,775 | +€6,758 | +38,839% |
| Total equity and liabilities | 10/49 | €1,710 | €13,767 | +€12,057 | +705% |
| Equity | 10/15 | -€582 | €5,937 | +€6,519 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,082 | €3,437 | +€6,519 | |
| Amounts payable | 17/49 | €2,292 | €7,830 | +€5,538 | +242% |
| Amounts payable within one year | 42/48 | €2,292 | €7,830 | +€5,538 | +242% |
| Trade debts | 44 | €1,041 | €1,591 | +€550 | +52.9% |
| Suppliers | 440/4 | €1,041 | €1,591 | +€550 | +52.9% |
| Other amounts payable | 47/48 | €1,251 | €6,239 | +€4,988 | +399% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €373 | €31 | -€342 | -91.7% |
| Other operating charges | 640/8 | €402 | €410 | +€8 | +2.0% |
| Gross operating margin | 9900 | -€3,603 | €7,084 | +€10,687 | |
| Operating profit (loss) | 9901 | -€4,378 | €6,643 | +€11,021 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €65 | €124 | +€60 | +92.7% |
| Recurring financial charges | 65 | €65 | €124 | +€60 | +92.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,442 | €6,519 | +€10,961 | |
| Profit (loss) for the period | 9904 | -€4,442 | €6,519 | +€10,961 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,442 | €6,519 | +€10,961 |
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 15 October 2026 via checked.be.