RJC TRADE & CONSULTING: what changed
RJC TRADE & CONSULTING
Largest movements
- Tangible fixed assets -€3,776
down €3,776 (-17.6%), from €21,494 to €17,718
of which Furniture and vehicles: -€3,615
- Receivables within one year +€1,282
up €1,282 (+24.8%), from €5,171 to €6,453
- Profit (loss) carried forward -€12,838
down €12,838 (-28.4%), from -€45,207 to -€58,045
- Other debts +€9,986
up €9,986 (+15.8%), from €63,053 to €73,039
- Gross operating margin -€7,314
down €7,314 (-48,760%), from -€15 to -€7,329
- Depreciation -€440
down €440 (-10.4%), from €4,216 to €3,776
- Other operating charges -€412
down €412 (-23.8%), from €1,728 to €1,316
- Taxes +€97
up €97 (+29.9%), from €324 to €421
- Financial charges -€89
no longer reported in 2025 (was €89)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,290 | €26,732 | -€2,558 | -8.7% |
| Fixed assets | 21/28 | €21,494 | €17,718 | -€3,776 | -17.6% |
| Tangible fixed assets | 22/27 | €21,494 | €17,718 | -€3,776 | -17.6% |
| Land and buildings | 22 | €1,002 | €881 | -€121 | -12.1% |
| Plant, machinery and equipment | 23 | €40 | - | -€40 | |
| Furniture and vehicles | 24 | €20,452 | €16,837 | -€3,615 | -17.7% |
| Current assets | 29/58 | €7,796 | €9,014 | +€1,218 | +15.6% |
| Amounts receivable within one year | 40/41 | €5,171 | €6,453 | +€1,282 | +24.8% |
| Other amounts receivable | 41 | €5,171 | €6,453 | +€1,282 | +24.8% |
| Cash at bank and in hand | 54/58 | €1,565 | €1,321 | -€244 | -15.6% |
| Deferred charges and accrued income | 490/1 | €1,060 | €1,240 | +€180 | +17.0% |
| Total equity and liabilities | 10/49 | €29,290 | €26,732 | -€2,558 | -8.7% |
| Equity | 10/15 | -€35,207 | -€48,045 | -€12,838 | -36.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,207 | -€58,045 | -€12,838 | -28.4% |
| Amounts payable | 17/49 | €64,497 | €74,777 | +€10,280 | +15.9% |
| Amounts payable within one year | 42/48 | €63,757 | €74,010 | +€10,253 | +16.1% |
| Trade debts | 44 | €100 | €247 | +€147 | +147% |
| Suppliers | 440/4 | €100 | €247 | +€147 | +147% |
| Taxes, remuneration and social security | 45 | €604 | €724 | +€120 | +19.9% |
| Taxes | 450/3 | €604 | €724 | +€120 | +19.9% |
| Other amounts payable | 47/48 | €63,053 | €73,039 | +€9,986 | +15.8% |
| Accrued charges and deferred income | 492/3 | €740 | €767 | +€27 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,216 | €3,776 | -€440 | -10.4% |
| Other operating charges | 640/8 | €1,728 | €1,316 | -€412 | -23.8% |
| Gross operating margin | 9900 | -€15 | -€7,329 | -€7,314 | -48,760% |
| Operating profit (loss) | 9901 | -€5,959 | -€12,421 | -€6,462 | -108% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €89 | - | -€89 | |
| Recurring financial charges | 65 | €89 | - | -€89 | |
| Profit (loss) for the period before taxes | 9903 | -€6,048 | -€12,417 | -€6,369 | -105% |
| Income taxes | 67/77 | €324 | €421 | +€97 | +29.9% |
| Profit (loss) for the period | 9904 | -€6,372 | -€12,838 | -€6,466 | -101% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,372 | -€12,838 | -€6,466 | -101% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.