RP&A: 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.
RP&A
Largest movements
- Receivables within one year -€16
down €16 (-4.1%), from €389 to €373
- Cash +€11
up €11 (+5.2%), from €214 to €225
mainly Other debts (+€3,649) and Trade debts (+€59)
- Profit (loss) carried forward -€3,712
down €3,712 (-19.8%), from -€18,782 to -€22,494
- Other debts +€3,649
up €3,649 (+21.9%), from €16,664 to €20,313
- Trade debts +€59
up €59 (+26.6%), from €221 to €279
- Gross operating margin -€1,870
down €1,870 (-137.7%), from -€1,358 to -€3,228
- Staff costs -€643
down €643 (-62.4%), from €1,030 to €387
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 | €603 | €598 | -€5 | -0.8% |
| Current assets | 29/58 | €603 | €598 | -€5 | -0.8% |
| Amounts receivable within one year | 40/41 | €389 | €373 | -€16 | -4.1% |
| Other amounts receivable | 41 | €389 | €373 | -€16 | -4.1% |
| Cash at bank and in hand | 54/58 | €214 | €225 | +€11 | +5.2% |
| Total equity and liabilities | 10/49 | €603 | €598 | -€5 | -0.8% |
| Equity | 10/15 | -€16,282 | -€19,994 | -€3,712 | -22.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Outside capital | 11 | - | €2,500 | +€2,500 | |
| Other | 1109/19 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | -€18,782 | -€22,494 | -€3,712 | -19.8% |
| Amounts payable | 17/49 | €16,885 | €20,592 | +€3,707 | +22.0% |
| Amounts payable within one year | 42/48 | €16,885 | €20,592 | +€3,707 | +22.0% |
| Trade debts | 44 | €221 | €279 | +€59 | +26.6% |
| Suppliers | 440/4 | €221 | €279 | +€59 | +26.6% |
| Other amounts payable | 47/48 | €16,664 | €20,313 | +€3,649 | +21.9% |
| Remuneration, social security and pensions | 62 | €1,030 | €387 | -€643 | -62.4% |
| Gross operating margin | 9900 | -€1,358 | -€3,228 | -€1,870 | -137.7% |
| Operating profit (loss) | 9901 | -€2,388 | -€3,615 | -€1,227 | -51.4% |
| Financial charges | 65/66B | €90 | €97 | +€7 | +7.5% |
| Recurring financial charges | 65 | €90 | €97 | +€7 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,478 | -€3,712 | -€1,234 | -49.8% |
| Profit (loss) for the period | 9904 | -€2,478 | -€3,712 | -€1,234 | -49.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,478 | -€3,712 | -€1,234 | -49.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.