RLCA: 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.
RLCA
Largest movements
- Receivables within one year +€11,958
up €11,958 (+72.4%), from €16,506 to €28,464
- Cash +€10,136
up €10,136 (+3490.2%), from €290 to €10,426
mainly Trade debts (+€24,164) and Net result for the year (+€10,909)
- Tangible fixed assets -€1,845
down €1,845 (-34.0%), from €5,429 to €3,584
of which Furniture and vehicles: -€1,553
- Trade debts +€24,164
up €24,164 (+631.2%), from €3,828 to €27,992
- Other debts -€16,599
down €16,599 (-49.5%), from €33,520 to €16,920
- Profit (loss) carried forward +€10,909
up €10,909 (+53.1%), from -€20,552 to -€9,643
- Tax, wage and social debts +€1,787
up €1,787 (+329.1%), from €543 to €2,329
- Gross operating margin +€20,054
up €20,054, from -€7,181 to €12,873
- Depreciation +€138
up €138 (+8.1%), from €1,707 to €1,845
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 | €22,339 | €42,627 | +€20,289 | +90.8% |
| Fixed assets | 21/28 | €5,429 | €3,584 | -€1,845 | -34.0% |
| Tangible fixed assets | 22/27 | €5,429 | €3,584 | -€1,845 | -34.0% |
| Land and buildings | 22 | €2,764 | €2,473 | -€292 | -10.6% |
| Furniture and vehicles | 24 | €2,665 | €1,112 | -€1,553 | -58.3% |
| Current assets | 29/58 | €16,909 | €39,043 | +€22,133 | +130.9% |
| Amounts receivable within one year | 40/41 | €16,506 | €28,464 | +€11,958 | +72.4% |
| Trade receivables | 40 | €16,506 | €28,464 | +€11,958 | +72.4% |
| Cash at bank and in hand | 54/58 | €290 | €10,426 | +€10,136 | +3490.2% |
| Deferred charges and accrued income | 490/1 | €113 | €153 | +€39 | +34.8% |
| Total equity and liabilities | 10/49 | €22,339 | €42,627 | +€20,289 | +90.8% |
| Equity | 10/15 | -€15,552 | -€4,643 | +€10,909 | +70.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,552 | -€9,643 | +€10,909 | +53.1% |
| Amounts payable | 17/49 | €37,891 | €47,270 | +€9,379 | +24.8% |
| Amounts payable within one year | 42/48 | €37,891 | €47,242 | +€9,351 | +24.7% |
| Trade debts | 44 | €3,828 | €27,992 | +€24,164 | +631.2% |
| Suppliers | 440/4 | €3,828 | €27,992 | +€24,164 | +631.2% |
| Taxes, remuneration and social security | 45 | €543 | €2,329 | +€1,787 | +329.1% |
| Taxes | 450/3 | €543 | €2,329 | +€1,787 | +329.1% |
| Other amounts payable | 47/48 | €33,520 | €16,920 | -€16,599 | -49.5% |
| Accrued charges and deferred income | 492/3 | - | €28 | +€28 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,707 | €1,845 | +€138 | +8.1% |
| Other operating charges | 640/8 | €143 | €37 | -€106 | -74.1% |
| Gross operating margin | 9900 | -€7,181 | €12,873 | +€20,054 | |
| Operating profit (loss) | 9901 | -€9,031 | €10,991 | +€20,022 | |
| Financial income | 75/76B | €0 | €4 | +€4 | |
| Recurring financial income | 75 | €0 | €4 | +€4 | |
| Financial charges | 65/66B | €84 | €85 | +€1 | +1.6% |
| Recurring financial charges | 65 | €84 | €85 | +€1 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,115 | €10,909 | +€20,024 | |
| Profit (loss) for the period | 9904 | -€9,115 | €10,909 | +€20,024 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,115 | €10,909 | +€20,024 |
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 8 October 2026 via checked.be.