RP-5: 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.
RP-5
Largest movements
- Receivables within one year +€6,623
up €6,623 (+13.2%), from €50,287 to €56,909
- Cash -€5,697
down €5,697 (-57.7%), from €9,880 to €4,182
mainly Receivables within one year (-€6,623) and Net result for the year (-€938)
- Deferred charges and accrued income -€1,513
no longer reported in 2025 (was €1,513)
- Profit (loss) carried forward -€938
down €938 (-62.1%), from -€1,511 to -€2,449
- Financial income -€1,513
no longer reported in 2025 (was €1,513)
- Gross operating margin +€1,144
up €1,144 (+92.9%), from -€1,232 to -€88
- Other operating charges -€522
down €522 (-56.6%), from €922 to €400
- Financial charges -€420
down €420 (-48.2%), from €871 to €451
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 | €61,679 | €61,091 | -€588 | -1.0% |
| Current assets | 29/58 | €61,679 | €61,091 | -€588 | -1.0% |
| Amounts receivable within one year | 40/41 | €50,287 | €56,909 | +€6,623 | +13.2% |
| Other amounts receivable | 41 | €50,287 | €56,909 | +€6,623 | +13.2% |
| Cash at bank and in hand | 54/58 | €9,880 | €4,182 | -€5,697 | -57.7% |
| Deferred charges and accrued income | 490/1 | €1,513 | - | -€1,513 | |
| Total equity and liabilities | 10/49 | €61,679 | €61,091 | -€588 | -1.0% |
| Equity | 10/15 | €59,989 | €59,051 | -€938 | -1.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,511 | -€2,449 | -€938 | -62.1% |
| Amounts payable | 17/49 | €1,690 | €2,041 | +€350 | +20.7% |
| Amounts payable within one year | 42/48 | €1,641 | €2,041 | +€400 | +24.4% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | €1,641 | €1,641 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €50 | - | -€50 | |
| Other operating charges | 640/8 | €922 | €400 | -€522 | -56.6% |
| Gross operating margin | 9900 | -€1,232 | -€88 | +€1,144 | +92.9% |
| Operating profit (loss) | 9901 | -€2,154 | -€487 | +€1,666 | +77.4% |
| Financial income | 75/76B | €1,513 | - | -€1,513 | |
| Recurring financial income | 75 | €1,513 | - | -€1,513 | |
| Financial charges | 65/66B | €871 | €451 | -€420 | -48.2% |
| Recurring financial charges | 65 | €871 | €451 | -€420 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,511 | -€938 | +€573 | +37.9% |
| Profit (loss) for the period | 9904 | -€1,511 | -€938 | +€573 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,511 | -€938 | +€573 | +37.9% |
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 13 October 2026 via checked.be.