RLA Consult: 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.
RLA Consult
Largest movements
- Receivables within one year +€4,707
up €4,707 (+14.2%), from €33,034 to €37,741
of which Trade receivables: +€2,906
- Tangible fixed assets +€4,182
up €4,182 (+124%), from €3,365 to €7,547
- Cash +€3,459
up €3,459 (+222%), from €1,560 to €5,018
mainly Net result for the year (+€13,553) and Depreciation (+€2,244)
- Deferred charges and accrued income -€600
no longer reported in 2025 (was €600)
- Reserves +€10,000
new in 2025: €10,000
- Tax, wage and social debts -€2,883
down €2,883 (-49.9%), from €5,776 to €2,893
of which Taxes: -€2,083
- Profit (loss) carried forward +€2,720
up €2,720 (+82.3%), from €3,306 to €6,026
- Trade debts +€700
up €700 (+329%), from €213 to €913
- Provisions +€628
up €628 (+3.3%), from €19,264 to €19,892
- Provisions -€18,636
down €18,636 (-96.7%), from €19,264 to €628
- Financial charges +€17,811
up €17,811 (+552%), from €3,224 to €21,034
- Gross operating margin +€12,082
up €12,082 (+36.1%), from €33,485 to €45,568
- Depreciation +€1,427
up €1,427 (+175%), from €816 to €2,244
- Taxes +€863
up €863 (+13.5%), from €6,409 to €7,272
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 | €38,559 | €50,307 | +€11,748 | +30.5% |
| Fixed assets | 21/28 | €3,365 | €7,547 | +€4,182 | +124% |
| Tangible fixed assets | 22/27 | €3,365 | €7,547 | +€4,182 | +124% |
| Furniture and vehicles | 24 | €3,365 | €7,547 | +€4,182 | +124% |
| Current assets | 29/58 | €35,194 | €42,760 | +€7,566 | +21.5% |
| Amounts receivable within one year | 40/41 | €33,034 | €37,741 | +€4,707 | +14.2% |
| Trade receivables | 40 | €8,511 | €11,418 | +€2,906 | +34.1% |
| Other amounts receivable | 41 | €24,523 | €26,324 | +€1,801 | +7.3% |
| Cash at bank and in hand | 54/58 | €1,560 | €5,018 | +€3,459 | +222% |
| Deferred charges and accrued income | 490/1 | €600 | - | -€600 | |
| Total equity and liabilities | 10/49 | €38,559 | €50,307 | +€11,748 | +30.5% |
| Equity | 10/15 | €13,306 | €26,026 | +€12,720 | +95.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €10,000 | +€10,000 | |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €3,306 | €6,026 | +€2,720 | +82.3% |
| Provisions and deferred taxes | 16 | €19,264 | €19,892 | +€628 | +3.3% |
| Provisions for liabilities and charges | 160/5 | €19,264 | €19,892 | +€628 | +3.3% |
| Other liabilities and charges | 164/5 | €19,264 | €19,892 | +€628 | +3.3% |
| Amounts payable | 17/49 | €5,989 | €4,389 | -€1,600 | -26.7% |
| Amounts payable within one year | 42/48 | €5,989 | €4,389 | -€1,600 | -26.7% |
| Trade debts | 44 | €213 | €913 | +€700 | +329% |
| Suppliers | 440/4 | €213 | €913 | +€700 | +329% |
| Taxes, remuneration and social security | 45 | €5,776 | €2,893 | -€2,883 | -49.9% |
| Taxes | 450/3 | €4,076 | €1,993 | -€2,083 | -51.1% |
| Remuneration and social security | 454/9 | €1,700 | €900 | -€800 | -47.1% |
| Other amounts payable | 47/48 | - | €583 | +€583 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €816 | €2,244 | +€1,427 | +175% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €19,264 | €628 | -€18,636 | -96.7% |
| Other operating charges | 640/8 | €466 | €836 | +€371 | +79.5% |
| Gross operating margin | 9900 | €33,485 | €45,568 | +€12,082 | +36.1% |
| Operating profit (loss) | 9901 | €12,939 | €41,860 | +€28,920 | +224% |
| Financial charges | 65/66B | €3,224 | €21,034 | +€17,811 | +552% |
| Recurring financial charges | 65 | €3,224 | €21,034 | +€17,811 | +552% |
| Profit (loss) for the period before taxes | 9903 | €9,715 | €20,825 | +€11,110 | +114% |
| Income taxes | 67/77 | €6,409 | €7,272 | +€863 | +13.5% |
| Profit (loss) for the period | 9904 | €3,306 | €13,553 | +€10,247 | +310% |
| Profit (loss) for the period to be appropriated | 9905 | €3,306 | €13,553 | +€10,247 | +310% |
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 18 October 2026 via checked.be.