RFI Comptabilité: 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.
RFI Comptabilité
Largest movements
- Tangible fixed assets +€338,898
up €338,898 (+110.7%), from €306,112 to €645,010
- Cash -€74,930
down €74,930 (-89.3%), from €83,933 to €9,003
mainly Investment in fixed assets (net) (-€360,000) and Other debts (-€33,899)
- Receivables within one year -€73,850
down €73,850 (-28.9%), from €255,750 to €181,900
of which Trade receivables: -€65,750
- Profit (loss) carried forward +€134,243
up €134,243 (+31.9%), from €420,294 to €554,537
- Debts after one year +€85,219
up €85,219 (+13.7%), from €624,052 to €709,270
- Other debts -€33,899
down €33,899 (-4.1%), from €819,299 to €785,400
- Gross operating margin -€76,557
down €76,557 (-20.7%), from €370,161 to €293,604
- Financial charges +€20,697
up €20,697 (+150.1%), from €13,790 to €34,487
- Depreciation +€17,215
up €17,215 (+442.8%), from €3,888 to €21,102
- Taxes -€8,440
down €8,440 (-14.8%), from €57,152 to €48,711
- Other operating charges +€7,762
up €7,762 (+16.4%), from €47,299 to €55,061
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 | €2,115,685 | €2,309,266 | +€193,581 | +9.1% |
| Fixed assets | 21/28 | €1,776,002 | €2,114,899 | +€338,898 | +19.1% |
| Tangible fixed assets | 22/27 | €306,112 | €645,010 | +€338,898 | +110.7% |
| Land and buildings | 22 | €306,112 | €645,010 | +€338,898 | +110.7% |
| Financial fixed assets | 28 | €1,469,889 | €1,469,889 | = | 0.0% |
| Current assets | 29/58 | €339,683 | €194,366 | -€145,316 | -42.8% |
| Amounts receivable within one year | 40/41 | €255,750 | €181,900 | -€73,850 | -28.9% |
| Trade receivables | 40 | €160,750 | €95,000 | -€65,750 | -40.9% |
| Other amounts receivable | 41 | €95,000 | €86,900 | -€8,100 | -8.5% |
| Cash at bank and in hand | 54/58 | €83,933 | €9,003 | -€74,930 | -89.3% |
| Deferred charges and accrued income | 490/1 | - | €3,464 | +€3,464 | |
| Total equity and liabilities | 10/49 | €2,115,685 | €2,309,266 | +€193,581 | +9.1% |
| Equity | 10/15 | €460,754 | €594,997 | +€134,243 | +29.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €420,294 | €554,537 | +€134,243 | +31.9% |
| Amounts payable | 17/49 | €1,654,931 | €1,714,269 | +€59,339 | +3.6% |
| Amounts payable after more than one year | 17 | €624,052 | €709,270 | +€85,219 | +13.7% |
| Financial debts | 170/4 | €624,052 | €709,270 | +€85,219 | +13.7% |
| Amounts payable within one year | 42/48 | €1,030,879 | €1,004,999 | -€25,880 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €85,708 | €103,204 | +€17,496 | +20.4% |
| Trade debts | 44 | €100 | - | -€100 | |
| Suppliers | 440/4 | €100 | - | -€100 | |
| Taxes, remuneration and social security | 45 | €125,771 | €116,395 | -€9,376 | -7.5% |
| Taxes | 450/3 | €125,771 | €116,395 | -€9,376 | -7.5% |
| Other amounts payable | 47/48 | €819,299 | €785,400 | -€33,899 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,888 | €21,102 | +€17,215 | +442.8% |
| Other operating charges | 640/8 | €47,299 | €55,061 | +€7,762 | +16.4% |
| Gross operating margin | 9900 | €370,161 | €293,604 | -€76,557 | -20.7% |
| Operating profit (loss) | 9901 | €318,974 | €217,441 | -€101,533 | -31.8% |
| Financial income | 75/76B | €2,850 | - | -€2,850 | |
| Recurring financial income | 75 | €2,850 | - | -€2,850 | |
| Financial charges | 65/66B | €13,790 | €34,487 | +€20,697 | +150.1% |
| Recurring financial charges | 65 | €13,790 | €34,487 | +€20,697 | +150.1% |
| Profit (loss) for the period before taxes | 9903 | €308,034 | €182,954 | -€125,080 | -40.6% |
| Income taxes | 67/77 | €57,152 | €48,711 | -€8,440 | -14.8% |
| Profit (loss) for the period | 9904 | €250,882 | €134,243 | -€116,640 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €250,882 | €134,243 | -€116,640 | -46.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.