RKP CONSULTING: 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.
RKP CONSULTING
Largest movements
- Current investments -€117,038
down €117,038 (-39.0%), from €300,000 to €182,962
- Receivables within one year -€78,853
down €78,853 (-38.6%), from €204,110 to €125,257
- Cash +€69,399
up €69,399 (+49.1%), from €141,285 to €210,684
mainly Current investments (+€117,038) and Net result for the year (+€82,595)
- Reserves -€206,259
down €206,259 (-72.2%), from €285,695 to €79,436
of which Distributable reserves: -€206,259
- Profit (loss) carried forward +€82,595
up €82,595 (+20.9%), from €395,313 to €477,909
- Debts after one year -€9,841
down €9,841 (-39.4%), from €25,000 to €15,159
- Revaluation surpluses +€8,462
new in 2025: €8,462
- Tax, wage and social debts -€7,533
no longer reported in 2025 (was €7,533)
- Gross operating margin +€15,753
up €15,753 (+14.2%), from €111,132 to €126,885
- Taxes +€3,580
up €3,580 (+10.4%), from €34,523 to €38,103
- Financial income -€1,613
down €1,613 (-20.1%), from €8,021 to €6,408
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 | €720,349 | €591,204 | -€129,145 | -17.9% |
| Fixed assets | 21/28 | €61,605 | €57,186 | -€4,419 | -7.2% |
| Tangible fixed assets | 22/27 | €55,405 | €50,986 | -€4,419 | -8.0% |
| Land and buildings | 22 | €24,948 | €23,760 | -€1,188 | -4.8% |
| Plant, machinery and equipment | 23 | €8,703 | €5,832 | -€2,871 | -33.0% |
| Furniture and vehicles | 24 | €21,754 | €21,394 | -€360 | -1.7% |
| Financial fixed assets | 28 | €6,200 | €6,200 | = | 0.0% |
| Current assets | 29/58 | €658,744 | €534,018 | -€124,726 | -18.9% |
| Amounts receivable within one year | 40/41 | €204,110 | €125,257 | -€78,853 | -38.6% |
| Other amounts receivable | 41 | €204,110 | €125,257 | -€78,853 | -38.6% |
| Current investments | 50/53 | €300,000 | €182,962 | -€117,038 | -39.0% |
| Cash at bank and in hand | 54/58 | €141,285 | €210,684 | +€69,399 | +49.1% |
| Deferred charges and accrued income | 490/1 | €13,350 | €15,115 | +€1,766 | +13.2% |
| Total equity and liabilities | 10/49 | €720,349 | €591,204 | -€129,145 | -17.9% |
| Equity | 10/15 | €687,208 | €572,006 | -€115,202 | -16.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | - | €8,462 | +€8,462 | |
| Reserves | 13 | €285,695 | €79,436 | -€206,259 | -72.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €283,835 | €77,576 | -€206,259 | -72.7% |
| Profit (loss) carried forward | 14 | €395,313 | €477,909 | +€82,595 | +20.9% |
| Amounts payable | 17/49 | €33,141 | €19,198 | -€13,943 | -42.1% |
| Amounts payable after more than one year | 17 | €25,000 | €15,159 | -€9,841 | -39.4% |
| Financial debts | 170/4 | €25,000 | €15,159 | -€9,841 | -39.4% |
| Amounts payable within one year | 42/48 | €8,141 | €4,039 | -€4,102 | -50.4% |
| Trade debts | 44 | €608 | €539 | -€69 | -11.4% |
| Suppliers | 440/4 | €608 | €539 | -€69 | -11.4% |
| Taxes, remuneration and social security | 45 | €7,533 | - | -€7,533 | |
| Taxes | 450/3 | €7,533 | - | -€7,533 | |
| Other amounts payable | 47/48 | - | €3,500 | +€3,500 | |
| Remuneration, social security and pensions | 62 | €5,100 | €5,100 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,419 | €4,419 | = | 0.0% |
| Other operating charges | 640/8 | €578 | €675 | +€97 | +16.8% |
| Gross operating margin | 9900 | €111,132 | €126,885 | +€15,753 | +14.2% |
| Operating profit (loss) | 9901 | €101,035 | €116,690 | +€15,655 | +15.5% |
| Financial income | 75/76B | €8,021 | €6,408 | -€1,613 | -20.1% |
| Recurring financial income | 75 | €8,021 | €6,408 | -€1,613 | -20.1% |
| Financial charges | 65/66B | €1,947 | €2,400 | +€453 | +23.3% |
| Recurring financial charges | 65 | €1,947 | €2,400 | +€453 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €107,109 | €120,698 | +€13,589 | +12.7% |
| Income taxes | 67/77 | €34,523 | €38,103 | +€3,580 | +10.4% |
| Profit (loss) for the period | 9904 | €72,586 | €82,595 | +€10,009 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €72,586 | €82,595 | +€10,009 | +13.8% |
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 30 October 2026 via checked.be.