RJ SOLUTION: 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 SOLUTION
Largest movements
- Tangible fixed assets -€13,995
down €13,995 (-22.9%), from €61,091 to €47,096
of which Leasing and similar rights: -€12,915
- Cash +€6,275
up €6,275 (+12.3%), from €50,844 to €57,119
mainly Depreciation (+€20,550) and Net result for the year (+€8,921)
- Receivables within one year +€3,414
up €3,414 (+278%), from €1,229 to €4,643
- Other debts -€9,000
down €9,000 (-40.7%), from €22,132 to €13,132
- Profit (loss) carried forward +€8,921
up €8,921 (+40.5%), from €22,000 to €30,921
- Debts after one year -€7,016
down €7,016 (-25.1%), from €27,952 to €20,936
- Tax, wage and social debts +€5,297
up €5,297 (+20.4%), from €25,971 to €31,269
of which Remuneration and social security: +€4,876
- Trade debts -€2,780
down €2,780 (-43.2%), from €6,435 to €3,654
- Gross operating margin +€49,682
up €49,682 (+37.8%), from €131,495 to €181,176
- Staff costs +€40,546
up €40,546 (+40.3%), from €100,492 to €141,038
- Depreciation +€8,453
up €8,453 (+69.9%), from €12,097 to €20,550
- Taxes -€1,847
down €1,847 (-40.6%), from €4,545 to €2,698
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 | €113,234 | €108,928 | -€4,306 | -3.8% |
| Fixed assets | 21/28 | €61,161 | €47,166 | -€13,995 | -22.9% |
| Tangible fixed assets | 22/27 | €61,091 | €47,096 | -€13,995 | -22.9% |
| Furniture and vehicles | 24 | €22,534 | €21,455 | -€1,080 | -4.8% |
| Leasing and similar rights | 25 | €38,557 | €25,642 | -€12,915 | -33.5% |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €52,073 | €61,762 | +€9,688 | +18.6% |
| Amounts receivable within one year | 40/41 | €1,229 | €4,643 | +€3,414 | +278% |
| Trade receivables | 40 | €1,229 | €4,643 | +€3,414 | +278% |
| Cash at bank and in hand | 54/58 | €50,844 | €57,119 | +€6,275 | +12.3% |
| Total equity and liabilities | 10/49 | €113,234 | €108,928 | -€4,306 | -3.8% |
| Equity | 10/15 | €24,000 | €32,921 | +€8,921 | +37.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,000 | €30,921 | +€8,921 | +40.5% |
| Amounts payable | 17/49 | €89,234 | €76,007 | -€13,227 | -14.8% |
| Amounts payable after more than one year | 17 | €27,952 | €20,936 | -€7,016 | -25.1% |
| Financial debts | 170/4 | €27,952 | €20,936 | -€7,016 | -25.1% |
| Amounts payable within one year | 42/48 | €61,282 | €55,071 | -€6,211 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €6,745 | €7,016 | +€271 | +4.0% |
| Trade debts | 44 | €6,435 | €3,654 | -€2,780 | -43.2% |
| Suppliers | 440/4 | €6,435 | €3,654 | -€2,780 | -43.2% |
| Taxes, remuneration and social security | 45 | €25,971 | €31,269 | +€5,297 | +20.4% |
| Taxes | 450/3 | €7,320 | €7,742 | +€422 | +5.8% |
| Remuneration and social security | 454/9 | €18,651 | €23,527 | +€4,876 | +26.1% |
| Other amounts payable | 47/48 | €22,132 | €13,132 | -€9,000 | -40.7% |
| Remuneration, social security and pensions | 62 | €100,492 | €141,038 | +€40,546 | +40.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,097 | €20,550 | +€8,453 | +69.9% |
| Other operating charges | 640/8 | €5,719 | €4,599 | -€1,121 | -19.6% |
| Gross operating margin | 9900 | €131,495 | €181,176 | +€49,682 | +37.8% |
| Operating profit (loss) | 9901 | €13,187 | €14,990 | +€1,803 | +13.7% |
| Financial income | 75/76B | €21 | €3 | -€18 | -85.3% |
| Recurring financial income | 75 | €21 | €3 | -€18 | -85.3% |
| Financial charges | 65/66B | €2,502 | €3,375 | +€872 | +34.9% |
| Recurring financial charges | 65 | €2,502 | €3,375 | +€872 | +34.9% |
| Profit (loss) for the period before taxes | 9903 | €10,705 | €11,618 | +€913 | +8.5% |
| Income taxes | 67/77 | €4,545 | €2,698 | -€1,847 | -40.6% |
| Profit (loss) for the period | 9904 | €6,160 | €8,921 | +€2,761 | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,160 | €8,921 | +€2,761 | +44.8% |
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 13 October 2026 via checked.be.