RK MANAGEMENT: 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 MANAGEMENT
Largest movements
- Deferred charges and accrued income +€3,500
new in 2025: €3,500
- Receivables within one year -€1,635
down €1,635 (-20.0%), from €8,163 to €6,528
- Cash +€1,523
up €1,523 (+8.2%), from €18,482 to €20,005
mainly Other debts (+€25,209) and Net result for the year (+€4,860)
- Other debts +€25,209
up €25,209 (+2,724%), from €926 to €26,135
- Profit (loss) carried forward -€20,140
down €20,140 (-99.1%), from €20,325 to €186
- Current portion of long-term debt -€3,394
down €3,394 (-100%), from €3,394 to €0
- Short-term financial debts +€1,686
new in 2025: €1,686
- Gross operating margin -€9,638
down €9,638 (-41.3%), from €23,320 to €13,682
- Other operating charges -€4,956
down €4,956 (-76.4%), from €6,490 to €1,534
- Taxes -€1,198
down €1,198 (-42.3%), from €2,832 to €1,635
- Financial charges -€873
down €873 (-13.4%), from €6,526 to €5,653
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 | €26,645 | €30,033 | +€3,388 | +12.7% |
| Current assets | 29/58 | €26,645 | €30,033 | +€3,388 | +12.7% |
| Amounts receivable within one year | 40/41 | €8,163 | €6,528 | -€1,635 | -20.0% |
| Other amounts receivable | 41 | €8,163 | €6,528 | -€1,635 | -20.0% |
| Cash at bank and in hand | 54/58 | €18,482 | €20,005 | +€1,523 | +8.2% |
| Deferred charges and accrued income | 490/1 | - | €3,500 | +€3,500 | |
| Total equity and liabilities | 10/49 | €26,645 | €30,033 | +€3,388 | +12.7% |
| Equity | 10/15 | €22,325 | €2,186 | -€20,140 | -90.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,325 | €186 | -€20,140 | -99.1% |
| Amounts payable | 17/49 | €4,320 | €27,848 | +€23,528 | +545% |
| Amounts payable within one year | 42/48 | €4,320 | €27,848 | +€23,528 | +545% |
| Current portion of amounts payable after more than one year | 42 | €3,394 | €0 | -€3,394 | -100% |
| Financial debts | 43 | - | €1,686 | +€1,686 | |
| Credit institutions | 430/8 | - | €1,686 | +€1,686 | |
| Trade debts | 44 | - | €27 | +€27 | |
| Suppliers | 440/4 | - | €27 | +€27 | |
| Other amounts payable | 47/48 | €926 | €26,135 | +€25,209 | +2,724% |
| Non-recurring operating income | 76A | €9,370 | - | -€9,370 | |
| Other operating charges | 640/8 | €6,490 | €1,534 | -€4,956 | -76.4% |
| Gross operating margin | 9900 | €23,320 | €13,682 | -€9,638 | -41.3% |
| Operating profit (loss) | 9901 | €16,830 | €12,148 | -€4,682 | -27.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €6,526 | €5,653 | -€873 | -13.4% |
| Recurring financial charges | 65 | €6,526 | €5,653 | -€873 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €10,304 | €6,495 | -€3,809 | -37.0% |
| Income taxes | 67/77 | €2,832 | €1,635 | -€1,198 | -42.3% |
| Profit (loss) for the period | 9904 | €7,472 | €4,860 | -€2,612 | -35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,472 | €4,860 | -€2,612 | -35.0% |
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 16 October 2026 via checked.be.