RJ SHARING CONCEPTS: 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 SHARING CONCEPTS
Largest movements
- Tangible fixed assets +€56,673
new in 2025: €56,673
of which Other tangible fixed assets: +€52,223
- Cash +€12,162
up €12,162 (+95.6%), from €12,716 to €24,878
mainly Other debts (+€32,742) and Trade debts (+€31,002)
- Other debts +€32,742
up €32,742 (+444%), from €7,368 to €40,109
- Trade debts +€31,002
up €31,002 (+101%), from €30,739 to €61,740
- Profit (loss) carried forward +€7,888
up €7,888 (+40.2%), from €19,607 to €27,494
- Tax, wage and social debts -€3,629
down €3,629 (-17.9%), from €20,251 to €16,622
of which Remuneration and social security: -€3,040
- Gross operating margin -€16,254
down €16,254 (-51.8%), from €31,368 to €15,114
- Taxes -€5,660
down €5,660 (-80.0%), from €7,072 to €1,412
- Depreciation +€2,173
new in 2025: €2,173
- Financial charges +€2,033
up €2,033 (+217%), from €939 to €2,972
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 | €82,964 | €150,966 | +€68,002 | +82.0% |
| Fixed assets | 21/28 | - | €56,673 | +€56,673 | |
| Tangible fixed assets | 22/27 | - | €56,673 | +€56,673 | |
| Furniture and vehicles | 24 | - | €4,451 | +€4,451 | |
| Other tangible fixed assets | 26 | - | €52,223 | +€52,223 | |
| Current assets | 29/58 | €82,964 | €94,293 | +€11,329 | +13.7% |
| Amounts receivable within one year | 40/41 | €70,248 | €69,415 | -€833 | -1.2% |
| Trade receivables | 40 | €69,848 | €68,624 | -€1,224 | -1.8% |
| Other amounts receivable | 41 | €400 | €791 | +€391 | +97.8% |
| Cash at bank and in hand | 54/58 | €12,716 | €24,878 | +€12,162 | +95.6% |
| Total equity and liabilities | 10/49 | €82,964 | €150,966 | +€68,002 | +82.0% |
| Equity | 10/15 | €24,607 | €32,494 | +€7,888 | +32.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,607 | €27,494 | +€7,888 | +40.2% |
| Amounts payable | 17/49 | €58,358 | €118,472 | +€60,114 | +103% |
| Amounts payable within one year | 42/48 | €58,358 | €118,472 | +€60,114 | +103% |
| Trade debts | 44 | €30,739 | €61,740 | +€31,002 | +101% |
| Suppliers | 440/4 | €30,739 | €61,740 | +€31,002 | +101% |
| Taxes, remuneration and social security | 45 | €20,251 | €16,622 | -€3,629 | -17.9% |
| Taxes | 450/3 | €17,211 | €16,622 | -€589 | -3.4% |
| Remuneration and social security | 454/9 | €3,040 | - | -€3,040 | |
| Other amounts payable | 47/48 | €7,368 | €40,109 | +€32,742 | +444% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,173 | +€2,173 | |
| Other operating charges | 640/8 | €647 | €668 | +€21 | +3.3% |
| Gross operating margin | 9900 | €31,368 | €15,114 | -€16,254 | -51.8% |
| Operating profit (loss) | 9901 | €30,721 | €12,272 | -€18,449 | -60.1% |
| Financial charges | 65/66B | €939 | €2,972 | +€2,033 | +217% |
| Recurring financial charges | 65 | €939 | €2,972 | +€2,033 | +217% |
| Profit (loss) for the period before taxes | 9903 | €29,782 | €9,300 | -€20,482 | -68.8% |
| Income taxes | 67/77 | €7,072 | €1,412 | -€5,660 | -80.0% |
| Profit (loss) for the period | 9904 | €22,710 | €7,888 | -€14,822 | -65.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,710 | €7,888 | -€14,822 | -65.3% |
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 23 October 2026 via checked.be.