RK Concept: 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 Concept
Largest movements
- Tangible fixed assets +€15,567
new in 2025: €15,567
- Receivables within one year -€8,658
down €8,658 (-63.5%), from €13,639 to €4,980
of which Trade receivables: -€6,983
- Cash +€948
up €948 (+11.5%), from €8,239 to €9,188
mainly Receivables within one year (+€8,658) and Debts after one year (+€7,215)
- Deferred charges and accrued income +€383
new in 2025: €383
- Debts after one year +€7,215
new in 2025: €7,215
- Other debts -€4,614
no longer reported in 2025 (was €4,614)
- Profit (loss) carried forward +€3,519
up €3,519 (+44.8%), from €7,848 to €11,366
- Current portion of long-term debt +€1,876
new in 2025: €1,876
- Tax, wage and social debts +€555
up €555 (+88.9%), from €624 to €1,179
- Gross operating margin +€8,271
up €8,271 (+599%), from €1,381 to €9,652
- Depreciation +€3,869
new in 2025: €3,869
- Taxes +€555
up €555 (+88.9%), from €624 to €1,179
- Financial charges +€374
up €374 (+273%), from €137 to €511
- Other operating charges +€187
up €187 (+48.2%), from €387 to €574
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 | €21,878 | €30,118 | +€8,240 | +37.7% |
| Fixed assets | 21/28 | - | €15,567 | +€15,567 | |
| Tangible fixed assets | 22/27 | - | €15,567 | +€15,567 | |
| Furniture and vehicles | 24 | - | €15,567 | +€15,567 | |
| Current assets | 29/58 | €21,878 | €14,551 | -€7,327 | -33.5% |
| Amounts receivable within one year | 40/41 | €13,639 | €4,980 | -€8,658 | -63.5% |
| Trade receivables | 40 | €11,585 | €4,602 | -€6,983 | -60.3% |
| Other amounts receivable | 41 | €2,054 | €378 | -€1,675 | -81.6% |
| Cash at bank and in hand | 54/58 | €8,239 | €9,188 | +€948 | +11.5% |
| Deferred charges and accrued income | 490/1 | - | €383 | +€383 | |
| Total equity and liabilities | 10/49 | €21,878 | €30,118 | +€8,240 | +37.7% |
| Equity | 10/15 | €15,848 | €19,366 | +€3,519 | +22.2% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,848 | €11,366 | +€3,519 | +44.8% |
| Amounts payable | 17/49 | €6,031 | €10,752 | +€4,721 | +78.3% |
| Amounts payable after more than one year | 17 | - | €7,215 | +€7,215 | |
| Financial debts | 170/4 | - | €7,215 | +€7,215 | |
| Amounts payable within one year | 42/48 | €6,031 | €3,537 | -€2,494 | -41.3% |
| Current portion of amounts payable after more than one year | 42 | - | €1,876 | +€1,876 | |
| Trade debts | 44 | €793 | €482 | -€311 | -39.2% |
| Suppliers | 440/4 | €793 | €482 | -€311 | -39.2% |
| Taxes, remuneration and social security | 45 | €624 | €1,179 | +€555 | +88.9% |
| Taxes | 450/3 | €624 | €1,179 | +€555 | +88.9% |
| Other amounts payable | 47/48 | €4,614 | - | -€4,614 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,869 | +€3,869 | |
| Other operating charges | 640/8 | €387 | €574 | +€187 | +48.2% |
| Gross operating margin | 9900 | €1,381 | €9,652 | +€8,271 | +599% |
| Operating profit (loss) | 9901 | €994 | €5,209 | +€4,215 | +424% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €137 | €511 | +€374 | +273% |
| Recurring financial charges | 65 | €137 | €511 | +€374 | +273% |
| Profit (loss) for the period before taxes | 9903 | €857 | €4,698 | +€3,841 | +448% |
| Income taxes | 67/77 | €624 | €1,179 | +€555 | +88.9% |
| Profit (loss) for the period | 9904 | €233 | €3,519 | +€3,286 | +1,412% |
| Profit (loss) for the period to be appropriated | 9905 | €233 | €3,519 | +€3,286 | +1,412% |
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 17 October 2026 via checked.be.