RK-ACCOUNTANCY: 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.
RK-ACCOUNTANCY
Largest movements
- Receivables within one year +€112,073
up €112,073 (+67.6%), from €165,782 to €277,855
of which Trade receivables: +€60,615
- Cash -€17,404
down €17,404 (-87.1%), from €19,993 to €2,589
mainly Receivables within one year (-€112,073) and Contributions, distributions and other (-€30,000)
- Tangible fixed assets -€7,642
down €7,642 (-21.7%), from €35,202 to €27,561
of which Furniture and vehicles: -€6,539
- Trade debts +€42,198
up €42,198 (+109%), from €38,693 to €80,891
- Tax, wage and social debts +€36,968
up €36,968 (+38.2%), from €96,735 to €133,703
of which Remuneration and social security: +€33,921
- Reserves +€12,993
up €12,993 (+57.2%), from €22,723 to €35,717
- Current portion of long-term debt -€12,336
down €12,336 (-24.8%), from €49,820 to €37,484
- Debts after one year +€9,701
up €9,701 (+16.9%), from €57,334 to €67,035
- Staff costs +€85,177
up €85,177 (+58.5%), from €145,674 to €230,851
- Gross operating margin +€67,201
up €67,201 (+24.8%), from €270,645 to €337,846
- Other operating charges +€21,942
up €21,942 (+811%), from €2,706 to €24,647
- Taxes -€8,633
down €8,633 (-35.5%), from €24,333 to €15,700
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 | €288,306 | €373,516 | +€85,210 | +29.6% |
| Fixed assets | 21/28 | €61,180 | €49,879 | -€11,301 | -18.5% |
| Intangible fixed assets | 21 | €10,978 | €7,319 | -€3,659 | -33.3% |
| Tangible fixed assets | 22/27 | €35,202 | €27,561 | -€7,642 | -21.7% |
| Plant, machinery and equipment | 23 | €5,188 | €5,216 | +€28 | +0.5% |
| Furniture and vehicles | 24 | €22,694 | €16,156 | -€6,539 | -28.8% |
| Other tangible fixed assets | 26 | €7,320 | €6,189 | -€1,131 | -15.5% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €227,126 | €323,637 | +€96,511 | +42.5% |
| Amounts receivable after more than one year | 29 | €41,000 | €41,000 | = | 0.0% |
| Other amounts receivable | 291 | €41,000 | €41,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €165,782 | €277,855 | +€112,073 | +67.6% |
| Trade receivables | 40 | €120,075 | €180,690 | +€60,615 | +50.5% |
| Other amounts receivable | 41 | €45,707 | €97,165 | +€51,458 | +113% |
| Cash at bank and in hand | 54/58 | €19,993 | €2,589 | -€17,404 | -87.1% |
| Deferred charges and accrued income | 490/1 | €350 | €2,193 | +€1,843 | +526% |
| Total equity and liabilities | 10/49 | €288,306 | €373,516 | +€85,210 | +29.6% |
| Equity | 10/15 | €25,723 | €38,717 | +€12,993 | +50.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €22,723 | €35,717 | +€12,993 | +57.2% |
| Distributable reserves | 133 | €22,723 | €35,717 | +€12,993 | +57.2% |
| Amounts payable | 17/49 | €262,582 | €334,799 | +€72,217 | +27.5% |
| Amounts payable after more than one year | 17 | €57,334 | €67,035 | +€9,701 | +16.9% |
| Financial debts | 170/4 | €57,334 | €67,035 | +€9,701 | +16.9% |
| Amounts payable within one year | 42/48 | €205,249 | €267,765 | +€62,516 | +30.5% |
| Current portion of amounts payable after more than one year | 42 | €49,820 | €37,484 | -€12,336 | -24.8% |
| Financial debts | 43 | €20,000 | €15,687 | -€4,313 | -21.6% |
| Credit institutions | 430/8 | €20,000 | €15,687 | -€4,313 | -21.6% |
| Trade debts | 44 | €38,693 | €80,891 | +€42,198 | +109% |
| Suppliers | 440/4 | €38,693 | €80,891 | +€42,198 | +109% |
| Taxes, remuneration and social security | 45 | €96,735 | €133,703 | +€36,968 | +38.2% |
| Taxes | 450/3 | €73,537 | €76,584 | +€3,047 | +4.1% |
| Remuneration and social security | 454/9 | €23,198 | €57,119 | +€33,921 | +146% |
| Remuneration, social security and pensions | 62 | €145,674 | €230,851 | +€85,177 | +58.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,894 | €16,803 | -€1,091 | -6.1% |
| Other operating charges | 640/8 | €2,706 | €24,647 | +€21,942 | +811% |
| Gross operating margin | 9900 | €270,645 | €337,846 | +€67,201 | +24.8% |
| Operating profit (loss) | 9901 | €104,371 | €65,545 | -€38,826 | -37.2% |
| Financial income | 75/76B | €39 | €95 | +€56 | +144% |
| Recurring financial income | 75 | €39 | €95 | +€56 | +144% |
| Financial charges | 65/66B | €7,361 | €6,947 | -€415 | -5.6% |
| Recurring financial charges | 65 | €7,361 | €6,947 | -€415 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €97,049 | €58,693 | -€38,356 | -39.5% |
| Income taxes | 67/77 | €24,333 | €15,700 | -€8,633 | -35.5% |
| Profit (loss) for the period | 9904 | €72,716 | €42,993 | -€29,723 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €72,716 | €42,993 | -€29,723 | -40.9% |
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 30 October 2026 via checked.be.