RPA: 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.
RPA
Largest movements
- Tangible fixed assets +€102,156
up €102,156 (+443%), from €23,056 to €125,211
of which Furniture and vehicles: +€103,011
- Cash +€31,327
up €31,327 (+165%), from €19,033 to €50,360
- Receivables within one year +€4,787
up €4,787 (+2.5%), from €187,830 to €192,617
of which Other amounts receivable: +€15,594
- Debts after one year +€94,439
new in 2024: €94,439
- Trade debts +€37,320
up €37,320 (+150%), from €24,921 to €62,241
- Current portion of long-term debt +€12,612
new in 2024: €12,612
- Tax, wage and social debts -€5,355
down €5,355 (-37.9%), from €14,146 to €8,790
of which Remuneration and social security: -€5,100
- Gross operating margin +€43,998
up €43,998 (+87.4%), from €50,350 to €94,348
- Depreciation +€31,069
up €31,069 (+220%), from €14,125 to €45,194
- Financial charges +€16,632
up €16,632 (+140%), from €11,874 to €28,506
- Other operating charges +€7,566
up €7,566 (+147%), from €5,143 to €12,709
- Financial income -€4,813
down €4,813 (-86.5%), from €5,566 to €754
From the 2023 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €230,559 | €371,766 | +€141,207 | +61.2% |
| Fixed assets | 21/28 | €23,548 | €125,704 | +€102,156 | +434% |
| Tangible fixed assets | 22/27 | €23,056 | €125,211 | +€102,156 | +443% |
| Plant, machinery and equipment | 23 | €4,342 | €3,841 | -€502 | -11.6% |
| Furniture and vehicles | 24 | €17,641 | €120,653 | +€103,011 | +584% |
| Other tangible fixed assets | 26 | €1,072 | €718 | -€354 | -33.0% |
| Financial fixed assets | 28 | €493 | €493 | = | 0.0% |
| Current assets | 29/58 | €207,011 | €246,062 | +€39,051 | +18.9% |
| Amounts receivable within one year | 40/41 | €187,830 | €192,617 | +€4,787 | +2.5% |
| Trade receivables | 40 | €70,340 | €59,534 | -€10,807 | -15.4% |
| Other amounts receivable | 41 | €117,489 | €133,083 | +€15,594 | +13.3% |
| Cash at bank and in hand | 54/58 | €19,033 | €50,360 | +€31,327 | +165% |
| Deferred charges and accrued income | 490/1 | €148 | €3,084 | +€2,936 | +1,983% |
| Total equity and liabilities | 10/49 | €230,559 | €371,766 | +€141,207 | +61.2% |
| Equity | 10/15 | €191,492 | €193,684 | +€2,191 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,032 | €173,224 | +€2,191 | +1.3% |
| Amounts payable | 17/49 | €39,067 | €178,082 | +€139,015 | +356% |
| Amounts payable after more than one year | 17 | - | €94,439 | +€94,439 | |
| Financial debts | 170/4 | - | €94,439 | +€94,439 | |
| Amounts payable within one year | 42/48 | €39,067 | €83,643 | +€44,576 | +114% |
| Current portion of amounts payable after more than one year | 42 | - | €12,612 | +€12,612 | |
| Trade debts | 44 | €24,921 | €62,241 | +€37,320 | +150% |
| Suppliers | 440/4 | €24,921 | €62,241 | +€37,320 | +150% |
| Taxes, remuneration and social security | 45 | €14,146 | €8,790 | -€5,355 | -37.9% |
| Taxes | 450/3 | €9,046 | €8,790 | -€256 | -2.8% |
| Remuneration and social security | 454/9 | €5,100 | - | -€5,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,125 | €45,194 | +€31,069 | +220% |
| Other operating charges | 640/8 | €5,143 | €12,709 | +€7,566 | +147% |
| Gross operating margin | 9900 | €50,350 | €94,348 | +€43,998 | +87.4% |
| Operating profit (loss) | 9901 | €31,082 | €36,444 | +€5,362 | +17.3% |
| Financial income | 75/76B | €5,566 | €754 | -€4,813 | -86.5% |
| Recurring financial income | 75 | €5,566 | €754 | -€4,813 | -86.5% |
| Financial charges | 65/66B | €11,874 | €28,506 | +€16,632 | +140% |
| Recurring financial charges | 65 | €11,874 | €28,506 | +€16,632 | +140% |
| Profit (loss) for the period before taxes | 9903 | €24,774 | €8,691 | -€16,083 | -64.9% |
| Income taxes | 67/77 | €5,314 | €6,500 | +€1,186 | +22.3% |
| Profit (loss) for the period | 9904 | €19,460 | €2,191 | -€17,269 | -88.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,460 | €2,191 | -€17,269 | -88.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.