RP Consulting: 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 Consulting
Largest movements
- Cash +€113,198
up €113,198 (+948%), from €11,936 to €125,133
mainly Net result for the year (+€85,145) and Tax, wage and social debts (+€31,146)
- Receivables within one year +€12,133
up €12,133 (+101%), from €12,040 to €24,173
of which Other amounts receivable: +€6,883
- Deferred charges and accrued income -€11,938
down €11,938 (-35.3%), from €33,813 to €21,875
- Tangible fixed assets -€3,701
down €3,701 (-15.4%), from €24,062 to €20,361
- Reserves +€85,145
up €85,145 (+208%), from €40,904 to €126,050
of which Distributable reserves: +€85,145
- Tax, wage and social debts +€31,146
up €31,146 (+274%), from €11,364 to €42,510
of which Taxes: +€32,146
- Other debts -€10,099
down €10,099 (-100%), from €10,099 to €0
- Trade debts +€8,662
up €8,662 (+7,513%), from €115 to €8,778
- Current portion of long-term debt -€4,722
down €4,722 (-100%), from €4,722 to €0
- Gross operating margin +€103,613
up €103,613 (+322%), from €32,185 to €135,797
- Taxes +€23,430
up €23,430 (+249%), from €9,425 to €32,854
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 | €86,246 | €195,937 | +€109,691 | +127% |
| Fixed assets | 21/28 | €28,457 | €24,756 | -€3,701 | -13.0% |
| Tangible fixed assets | 22/27 | €24,062 | €20,361 | -€3,701 | -15.4% |
| Land and buildings | 22 | €3,937 | €2,910 | -€1,027 | -26.1% |
| Plant, machinery and equipment | 23 | €15,925 | €14,138 | -€1,787 | -11.2% |
| Furniture and vehicles | 24 | €4,200 | €3,313 | -€888 | -21.1% |
| Financial fixed assets | 28 | €4,395 | €4,395 | = | 0.0% |
| Current assets | 29/58 | €57,788 | €171,181 | +€113,393 | +196% |
| Amounts receivable within one year | 40/41 | €12,040 | €24,173 | +€12,133 | +101% |
| Trade receivables | 40 | - | €5,250 | +€5,250 | |
| Other amounts receivable | 41 | €12,040 | €18,923 | +€6,883 | +57.2% |
| Cash at bank and in hand | 54/58 | €11,936 | €125,133 | +€113,198 | +948% |
| Deferred charges and accrued income | 490/1 | €33,813 | €21,875 | -€11,938 | -35.3% |
| Total equity and liabilities | 10/49 | €86,246 | €195,937 | +€109,691 | +127% |
| Equity | 10/15 | €59,504 | €144,650 | +€85,145 | +143% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,904 | €126,050 | +€85,145 | +208% |
| Tax-exempt reserves | 132 | €388 | €388 | = | 0.0% |
| Distributable reserves | 133 | €40,517 | €125,662 | +€85,145 | +210% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €26,741 | €51,287 | +€24,546 | +91.8% |
| Amounts payable within one year | 42/48 | €26,300 | €51,287 | +€24,987 | +95.0% |
| Current portion of amounts payable after more than one year | 42 | €4,722 | €0 | -€4,722 | -100% |
| Trade debts | 44 | €115 | €8,778 | +€8,662 | +7,513% |
| Suppliers | 440/4 | €115 | €8,778 | +€8,662 | +7,513% |
| Taxes, remuneration and social security | 45 | €11,364 | €42,510 | +€31,146 | +274% |
| Taxes | 450/3 | €10,364 | €42,510 | +€32,146 | +310% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts payable | 47/48 | €10,099 | €0 | -€10,099 | -100% |
| Accrued charges and deferred income | 492/3 | €441 | €0 | -€441 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,122 | €7,633 | +€511 | +7.2% |
| Other operating charges | 640/8 | €1,594 | €1,481 | -€112 | -7.1% |
| Non-recurring operating charges | 66A | - | €3,783 | +€3,783 | |
| Gross operating margin | 9900 | €32,185 | €135,797 | +€103,613 | +322% |
| Operating profit (loss) | 9901 | €23,469 | €122,900 | +€99,431 | +424% |
| Financial income | 75/76B | €382 | €726 | +€344 | +90.1% |
| Recurring financial income | 75 | €382 | €726 | +€344 | +90.1% |
| Financial charges | 65/66B | €4,326 | €5,626 | +€1,300 | +30.0% |
| Recurring financial charges | 65 | €4,326 | €5,626 | +€1,300 | +30.0% |
| Profit (loss) for the period before taxes | 9903 | €19,524 | €118,000 | +€98,476 | +504% |
| Income taxes | 67/77 | €9,425 | €32,854 | +€23,430 | +249% |
| Profit (loss) for the period | 9904 | €10,099 | €85,145 | +€75,046 | +743% |
| Profit (loss) for the period to be appropriated | 9905 | €10,099 | €85,145 | +€75,046 | +743% |
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 22 October 2026 via checked.be.