RN - adviesbureau: 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.
RN - adviesbureau
Largest movements
- Tangible fixed assets -€8,561
down €8,561 (-16.7%), from €51,323 to €42,761
of which Land and buildings: -€8,382
- Cash +€4,316
up €4,316 (+14.5%), from €29,832 to €34,149
mainly Depreciation (+€8,561) and Receivables within one year (+€647)
- Profit (loss) carried forward -€4,600
down €4,600 (-7.6%), from €60,915 to €56,315
- Gross operating margin +€3,341
up €3,341 (+83.4%), from €4,006 to €7,348
- Depreciation -€504
down €504 (-5.6%), from €9,065 to €8,561
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 | €82,116 | €77,225 | -€4,891 | -6.0% |
| Fixed assets | 21/28 | €51,323 | €42,761 | -€8,561 | -16.7% |
| Tangible fixed assets | 22/27 | €51,323 | €42,761 | -€8,561 | -16.7% |
| Land and buildings | 22 | €50,956 | €42,573 | -€8,382 | -16.5% |
| Plant, machinery and equipment | 23 | €367 | €188 | -€179 | -48.7% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €30,794 | €34,464 | +€3,670 | +11.9% |
| Amounts receivable within one year | 40/41 | €961 | €315 | -€647 | -67.3% |
| Other amounts receivable | 41 | €961 | €315 | -€647 | -67.3% |
| Cash at bank and in hand | 54/58 | €29,832 | €34,149 | +€4,316 | +14.5% |
| Total equity and liabilities | 10/49 | €82,116 | €77,225 | -€4,891 | -6.0% |
| Equity | 10/15 | €81,375 | €76,775 | -€4,600 | -5.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,915 | €56,315 | -€4,600 | -7.6% |
| Amounts payable | 17/49 | €742 | €450 | -€292 | -39.3% |
| Amounts payable within one year | 42/48 | €742 | €450 | -€292 | -39.3% |
| Trade debts | 44 | €675 | €391 | -€284 | -42.1% |
| Suppliers | 440/4 | €675 | €391 | -€284 | -42.1% |
| Other amounts payable | 47/48 | €67 | €59 | -€8 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,065 | €8,561 | -€504 | -5.6% |
| Other operating charges | 640/8 | €3,036 | €3,067 | +€30 | +1.0% |
| Gross operating margin | 9900 | €4,006 | €7,348 | +€3,341 | +83.4% |
| Operating profit (loss) | 9901 | -€8,095 | -€4,280 | +€3,815 | +47.1% |
| Financial income | 75/76B | €24 | €1 | -€23 | -97.1% |
| Recurring financial income | 75 | €24 | €1 | -€23 | -97.1% |
| Financial charges | 65/66B | €2 | €21 | +€19 | +810% |
| Recurring financial charges | 65 | €2 | €21 | +€19 | +810% |
| Profit (loss) for the period before taxes | 9903 | -€8,073 | -€4,301 | +€3,773 | +46.7% |
| Income taxes | 67/77 | €283 | €299 | +€16 | +5.7% |
| Profit (loss) for the period | 9904 | -€8,356 | -€4,600 | +€3,757 | +45.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,356 | -€4,600 | +€3,757 | +45.0% |
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 29 October 2026 via checked.be.