RJB BUILD: 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.
RJB BUILD
Largest movements
- Cash +€17,157
up €17,157 (+622%), from €2,758 to €19,916
mainly Net result for the year (+€17,196) and Depreciation (+€3,094)
- Receivables within one year +€3,439
up €3,439 (+8.9%), from €38,849 to €42,288
of which Trade receivables: +€2,326
- Tangible fixed assets -€3,094
down €3,094 (-36.9%), from €8,378 to €5,284
- Deferred charges and accrued income +€1,102
new in 2025: €1,102
- Profit (loss) carried forward +€17,196
up €17,196 (+47.7%), from €36,017 to €53,213
- Tax, wage and social debts +€2,606
up €2,606 (+24.3%), from €10,713 to €13,319
of which Taxes: +€4,306
- Trade debts -€1,197
down €1,197 (-95.4%), from €1,256 to €58
- Gross operating margin -€20,701
down €20,701 (-46.0%), from €44,958 to €24,257
- Taxes -€4,707
down €4,707 (-52.2%), from €9,013 to €4,306
- Depreciation +€2,189
up €2,189 (+242%), from €906 to €3,094
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 | €49,986 | €68,590 | +€18,604 | +37.2% |
| Fixed assets | 21/28 | €8,378 | €5,284 | -€3,094 | -36.9% |
| Tangible fixed assets | 22/27 | €8,378 | €5,284 | -€3,094 | -36.9% |
| Furniture and vehicles | 24 | €8,378 | €5,284 | -€3,094 | -36.9% |
| Current assets | 29/58 | €41,608 | €63,306 | +€21,698 | +52.1% |
| Amounts receivable within one year | 40/41 | €38,849 | €42,288 | +€3,439 | +8.9% |
| Trade receivables | 40 | €3,329 | €5,655 | +€2,326 | +69.9% |
| Other amounts receivable | 41 | €35,520 | €36,633 | +€1,112 | +3.1% |
| Cash at bank and in hand | 54/58 | €2,758 | €19,916 | +€17,157 | +622% |
| Deferred charges and accrued income | 490/1 | - | €1,102 | +€1,102 | |
| Total equity and liabilities | 10/49 | €49,986 | €68,590 | +€18,604 | +37.2% |
| Equity | 10/15 | €38,017 | €55,213 | +€17,196 | +45.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,017 | €53,213 | +€17,196 | +47.7% |
| Amounts payable | 17/49 | €11,969 | €13,377 | +€1,408 | +11.8% |
| Amounts payable within one year | 42/48 | €11,969 | €13,377 | +€1,408 | +11.8% |
| Trade debts | 44 | €1,256 | €58 | -€1,197 | -95.4% |
| Suppliers | 440/4 | €1,256 | €58 | -€1,197 | -95.4% |
| Taxes, remuneration and social security | 45 | €10,713 | €13,319 | +€2,606 | +24.3% |
| Taxes | 450/3 | €9,013 | €13,319 | +€4,306 | +47.8% |
| Remuneration and social security | 454/9 | €1,700 | - | -€1,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €906 | €3,094 | +€2,189 | +242% |
| Other operating charges | 640/8 | - | €135 | +€135 | |
| Non-recurring operating charges | 66A | - | €107 | +€107 | |
| Gross operating margin | 9900 | €44,958 | €24,257 | -€20,701 | -46.0% |
| Operating profit (loss) | 9901 | €44,052 | €20,921 | -€23,132 | -52.5% |
| Financial income | 75/76B | €996 | €659 | -€337 | -33.8% |
| Recurring financial income | 75 | €996 | €659 | -€337 | -33.8% |
| Financial charges | 65/66B | €19 | €79 | +€60 | +318% |
| Recurring financial charges | 65 | €19 | €79 | +€60 | +318% |
| Profit (loss) for the period before taxes | 9903 | €45,030 | €21,502 | -€23,528 | -52.3% |
| Income taxes | 67/77 | €9,013 | €4,306 | -€4,707 | -52.2% |
| Profit (loss) for the period | 9904 | €36,017 | €17,196 | -€18,821 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,017 | €17,196 | -€18,821 | -52.3% |
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 21 October 2026 via checked.be.