RKA: what changed
Two fiscal 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.
RKA
Largest movements
- Tangible fixed assets +€11,687
new in 2025: €11,687
- Cash -€2,757
down €2,757 (-21.2%), from €13,006 to €10,249
mainly Investment in fixed assets (net) (-€13,223) and Tax, wage and social debts (-€65)
- Receivables within one year -€408
down €408 (-11.0%), from €3,707 to €3,299
of which Trade receivables: -€1,122
- Profit (loss) carried forward +€3,750
up €3,750 (+141.0%), from €2,659 to €6,409
- Trade debts +€2,820
up €2,820 (+726.8%), from €388 to €3,208
- Other debts +€1,932
up €1,932 (+65.8%), from €2,934 to €4,866
- Gross operating margin +€18,068
up €18,068 (+82.2%), from €21,986 to €40,054
- Staff costs +€16,505
up €16,505 (+97.3%), from €16,962 to €33,467
- Depreciation +€1,536
new in 2025: €1,536
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.
Cash bridge derived
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 | €16,798 | €25,235 | +€8,437 | +50.2% |
| Fixed assets | 21/28 | - | €11,687 | +€11,687 | |
| Tangible fixed assets | 22/27 | - | €11,687 | +€11,687 | |
| Furniture and vehicles | 24 | - | €11,687 | +€11,687 | |
| Current assets | 29/58 | €16,798 | €13,548 | -€3,250 | -19.3% |
| Amounts receivable within one year | 40/41 | €3,707 | €3,299 | -€408 | -11.0% |
| Trade receivables | 40 | €3,063 | €1,941 | -€1,122 | -36.6% |
| Other amounts receivable | 41 | €644 | €1,358 | +€714 | +110.9% |
| Cash at bank and in hand | 54/58 | €13,006 | €10,249 | -€2,757 | -21.2% |
| Deferred charges and accrued income | 490/1 | €85 | - | -€85 | |
| Total equity and liabilities | 10/49 | €16,798 | €25,235 | +€8,437 | +50.2% |
| Equity | 10/15 | €4,659 | €8,409 | +€3,750 | +80.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,659 | €6,409 | +€3,750 | +141.0% |
| Amounts payable | 17/49 | €12,139 | €16,826 | +€4,687 | +38.6% |
| Amounts payable within one year | 42/48 | €12,139 | €16,826 | +€4,687 | +38.6% |
| Trade debts | 44 | €388 | €3,208 | +€2,820 | +726.8% |
| Suppliers | 440/4 | €388 | €3,208 | +€2,820 | +726.8% |
| Taxes, remuneration and social security | 45 | €8,817 | €8,752 | -€65 | -0.7% |
| Taxes | 450/3 | €4,631 | €6,097 | +€1,466 | +31.7% |
| Remuneration and social security | 454/9 | €4,186 | €2,655 | -€1,531 | -36.6% |
| Other amounts payable | 47/48 | €2,934 | €4,866 | +€1,932 | +65.8% |
| Remuneration, social security and pensions | 62 | €16,962 | €33,467 | +€16,505 | +97.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,536 | +€1,536 | |
| Other operating charges | 640/8 | €162 | €162 | = | 0.0% |
| Gross operating margin | 9900 | €21,986 | €40,054 | +€18,068 | +82.2% |
| Operating profit (loss) | 9901 | €4,862 | €4,889 | +€27 | +0.6% |
| Financial charges | 65/66B | €141 | €202 | +€61 | +43.3% |
| Recurring financial charges | 65 | €141 | €202 | +€61 | +43.3% |
| Profit (loss) for the period before taxes | 9903 | €4,721 | €4,687 | -€34 | -0.7% |
| Income taxes | 67/77 | €935 | €937 | +€2 | +0.2% |
| Profit (loss) for the period | 9904 | €3,786 | €3,750 | -€36 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,786 | €3,750 | -€36 | -1.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.