RKBACC 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.
RKBACC CONCEPT
Largest movements
- Receivables within one year +€20,635
up €20,635 (+95.7%), from €21,571 to €42,206
of which Other amounts receivable: +€31,778
- Tangible fixed assets -€6,401
down €6,401 (-16.9%), from €37,864 to €31,463
- Profit (loss) carried forward +€15,501
up €15,501 (+362.8%), from €4,273 to €19,773
- Debts after one year -€7,150
down €7,150 (-23.5%), from €30,467 to €23,317
- Tax, wage and social debts +€4,114
up €4,114 (+146.7%), from €2,803 to €6,917
of which Taxes: +€5,472
- Other debts +€3,281
up €3,281 (+317.4%), from €1,034 to €4,315
- Trade debts -€2,981
down €2,981 (-20.2%), from €14,722 to €11,741
- Gross operating margin +€25,967
up €25,967 (+533.7%), from €4,866 to €30,832
- Depreciation +€7,719
up €7,719 (+1599.8%), from €482 to €8,201
- Taxes +€4,401
up €4,401 (+411.0%), from €1,071 to €5,472
- Financial charges +€1,868
up €1,868 (+2395.2%), from €78 to €1,946
- Other operating charges +€389
up €389 (+243.8%), from €160 to €549
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 | €59,523 | €73,705 | +€14,182 | +23.8% |
| Fixed assets | 21/28 | €37,864 | €31,463 | -€6,401 | -16.9% |
| Tangible fixed assets | 22/27 | €37,864 | €31,463 | -€6,401 | -16.9% |
| Furniture and vehicles | 24 | €37,864 | €31,463 | -€6,401 | -16.9% |
| Current assets | 29/58 | €21,659 | €42,242 | +€20,583 | +95.0% |
| Amounts receivable within one year | 40/41 | €21,571 | €42,206 | +€20,635 | +95.7% |
| Trade receivables | 40 | €19,120 | €7,976 | -€11,144 | -58.3% |
| Other amounts receivable | 41 | €2,451 | €34,229 | +€31,778 | +1296.4% |
| Cash at bank and in hand | 54/58 | €88 | €37 | -€51 | -58.4% |
| Total equity and liabilities | 10/49 | €59,523 | €73,705 | +€14,182 | +23.8% |
| Equity | 10/15 | €5,273 | €20,773 | +€15,501 | +294.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,273 | €19,773 | +€15,501 | +362.8% |
| Amounts payable | 17/49 | €54,250 | €52,932 | -€1,319 | -2.4% |
| Amounts payable after more than one year | 17 | €30,467 | €23,317 | -€7,150 | -23.5% |
| Financial debts | 170/4 | €30,467 | €23,317 | -€7,150 | -23.5% |
| Amounts payable within one year | 42/48 | €23,783 | €29,614 | +€5,831 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €5,225 | €6,642 | +€1,417 | +27.1% |
| Trade debts | 44 | €14,722 | €11,741 | -€2,981 | -20.2% |
| Suppliers | 440/4 | €14,722 | €11,741 | -€2,981 | -20.2% |
| Taxes, remuneration and social security | 45 | €2,803 | €6,917 | +€4,114 | +146.7% |
| Taxes | 450/3 | €1,071 | €6,543 | +€5,472 | +511.0% |
| Remuneration and social security | 454/9 | €1,732 | €374 | -€1,358 | -78.4% |
| Other amounts payable | 47/48 | €1,034 | €4,315 | +€3,281 | +317.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €482 | €8,201 | +€7,719 | +1599.8% |
| Other operating charges | 640/8 | €160 | €549 | +€389 | +243.8% |
| Gross operating margin | 9900 | €4,866 | €30,832 | +€25,967 | +533.7% |
| Operating profit (loss) | 9901 | €4,224 | €22,082 | +€17,859 | +422.8% |
| Financial income | 75/76B | €1,198 | €837 | -€361 | -30.2% |
| Recurring financial income | 75 | €1,198 | €837 | -€361 | -30.2% |
| Financial charges | 65/66B | €78 | €1,946 | +€1,868 | +2395.2% |
| Recurring financial charges | 65 | €78 | €1,946 | +€1,868 | +2395.2% |
| Profit (loss) for the period before taxes | 9903 | €5,344 | €20,973 | +€15,629 | +292.5% |
| Income taxes | 67/77 | €1,071 | €5,472 | +€4,401 | +411.0% |
| Profit (loss) for the period | 9904 | €4,273 | €15,501 | +€11,228 | +262.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,273 | €15,501 | +€11,228 | +262.8% |
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 12 October 2026 via checked.be.