RJ PARTNERS: 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.
RJ PARTNERS
Largest movements
- Receivables after one year +€10,000
up €10,000 (+60.8%), from €16,450 to €26,450
- Tangible fixed assets +€1,696
up €1,696 (+203%), from €834 to €2,530
- Cash -€1,009
down €1,009 (-19.4%), from €5,192 to €4,183
mainly Receivables after one year (-€10,000) and Accrued charges and deferred income (-€7,000)
- Deferred charges and accrued income -€401
no longer reported in 2025 (was €401)
- Profit (loss) carried forward +€14,714
up €14,714 (+180%), from €8,182 to €22,896
- Accrued charges and deferred income -€7,000
no longer reported in 2025 (was €7,000)
- Tax, wage and social debts +€3,493
up €3,493 (+47.1%), from €7,418 to €10,911
- Other debts -€2,124
no longer reported in 2025 (was €2,124)
- Trade debts +€1,153
up €1,153 (+193%), from €598 to €1,751
- Gross operating margin +€12,558
up €12,558 (+114%), from €11,019 to €23,577
- Other operating charges +€3,509
up €3,509 (+877%), from €400 to €3,909
- Taxes +€1,714
up €1,714 (+47.7%), from €3,596 to €5,310
- Financial income +€515
up €515 (+156%), from €329 to €844
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 | €28,322 | €38,558 | +€10,236 | +36.1% |
| Fixed assets | 21/28 | €834 | €2,530 | +€1,696 | +203% |
| Tangible fixed assets | 22/27 | €834 | €2,530 | +€1,696 | +203% |
| Furniture and vehicles | 24 | €834 | €2,530 | +€1,696 | +203% |
| Current assets | 29/58 | €27,488 | €36,029 | +€8,541 | +31.1% |
| Amounts receivable after more than one year | 29 | €16,450 | €26,450 | +€10,000 | +60.8% |
| Other amounts receivable | 291 | €16,450 | €26,450 | +€10,000 | +60.8% |
| Amounts receivable within one year | 40/41 | €5,445 | €5,396 | -€49 | -0.9% |
| Trade receivables | 40 | €5,445 | €5,396 | -€49 | -0.9% |
| Cash at bank and in hand | 54/58 | €5,192 | €4,183 | -€1,009 | -19.4% |
| Deferred charges and accrued income | 490/1 | €401 | - | -€401 | |
| Total equity and liabilities | 10/49 | €28,322 | €38,558 | +€10,236 | +36.1% |
| Equity | 10/15 | €11,182 | €25,896 | +€14,714 | +132% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,182 | €22,896 | +€14,714 | +180% |
| Amounts payable | 17/49 | €17,140 | €12,662 | -€4,478 | -26.1% |
| Amounts payable within one year | 42/48 | €10,140 | €12,662 | +€2,522 | +24.9% |
| Trade debts | 44 | €598 | €1,751 | +€1,153 | +193% |
| Suppliers | 440/4 | €598 | €1,751 | +€1,153 | +193% |
| Taxes, remuneration and social security | 45 | €7,418 | €10,911 | +€3,493 | +47.1% |
| Taxes | 450/3 | €7,418 | €10,911 | +€3,493 | +47.1% |
| Other amounts payable | 47/48 | €2,124 | - | -€2,124 | |
| Accrued charges and deferred income | 492/3 | €7,000 | - | -€7,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €223 | €277 | +€54 | +24.3% |
| Other operating charges | 640/8 | €400 | €3,909 | +€3,509 | +877% |
| Gross operating margin | 9900 | €11,019 | €23,577 | +€12,558 | +114% |
| Operating profit (loss) | 9901 | €10,396 | €19,391 | +€8,995 | +86.5% |
| Financial income | 75/76B | €329 | €844 | +€515 | +156% |
| Recurring financial income | 75 | €329 | €844 | +€515 | +156% |
| Financial charges | 65/66B | €121 | €210 | +€89 | +73.8% |
| Recurring financial charges | 65 | €121 | €210 | +€89 | +73.8% |
| Profit (loss) for the period before taxes | 9903 | €10,604 | €20,025 | +€9,421 | +88.8% |
| Income taxes | 67/77 | €3,596 | €5,310 | +€1,714 | +47.7% |
| Profit (loss) for the period | 9904 | €7,008 | €14,715 | +€7,707 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €7,008 | €14,715 | +€7,707 | +110% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.