RPB: 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.
RPB
Largest movements
- Cash +€89,641
up €89,641 (+51.9%), from €172,865 to €262,505
mainly Net result for the year (+€90,153) and Debts after one year (+€81,765)
- Tangible fixed assets +€44,316
up €44,316 (+105.3%), from €42,094 to €86,411
of which Furniture and vehicles: +€51,299
- Profit (loss) carried forward +€90,153
up €90,153 (+18101.6%), from €498 to €90,651
- Debts after one year +€81,765
up €81,765 (+136.0%), from €60,137 to €141,902
- Tax, wage and social debts -€38,527
down €38,527 (-68.4%), from €56,298 to €17,771
of which Taxes: -€38,184
- Other debts +€8,403
new in 2023: €8,403
- Trade debts -€7,274
down €7,274 (-23.2%), from €31,350 to €24,076
- Gross operating margin +€82,945
up €82,945 (+99.4%), from €83,417 to €166,362
- Depreciation +€11,338
up €11,338 (+110.1%), from €10,298 to €21,635
- Taxes +€10,177
up €10,177 (+33.4%), from €30,494 to €40,670
- Financial charges +€9,185
up €9,185 (+255.0%), from €3,602 to €12,787
- Financial income -€3,969
down €3,969 (-93.9%), from €4,227 to €259
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €546,628 | €677,263 | +€130,635 | +23.9% |
| Fixed assets | 21/28 | €42,094 | €86,411 | +€44,316 | +105.3% |
| Tangible fixed assets | 22/27 | €42,094 | €86,411 | +€44,316 | +105.3% |
| Plant, machinery and equipment | 23 | €26,779 | €19,977 | -€6,802 | -25.4% |
| Furniture and vehicles | 24 | €15,135 | €66,434 | +€51,299 | +339.0% |
| Other tangible fixed assets | 26 | €181 | - | -€181 | |
| Current assets | 29/58 | €504,534 | €590,852 | +€86,319 | +17.1% |
| Stocks and contracts in progress | 3 | €164,529 | €164,529 | = | 0.0% |
| Stocks | 30/36 | €164,529 | €164,529 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €163,206 | €159,884 | -€3,322 | -2.0% |
| Trade receivables | 40 | €10,278 | €7,073 | -€3,205 | -31.2% |
| Other amounts receivable | 41 | €152,928 | €152,811 | -€117 | -0.1% |
| Cash at bank and in hand | 54/58 | €172,865 | €262,505 | +€89,641 | +51.9% |
| Deferred charges and accrued income | 490/1 | €3,934 | €3,934 | = | 0.0% |
| Total equity and liabilities | 10/49 | €546,628 | €677,263 | +€130,635 | +23.9% |
| Equity | 10/15 | €394,958 | €485,111 | +€90,153 | +22.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €375,860 | €375,860 | = | 0.0% |
| Distributable reserves | 133 | €375,860 | €375,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €498 | €90,651 | +€90,153 | +18101.6% |
| Amounts payable | 17/49 | €151,670 | €192,152 | +€40,482 | +26.7% |
| Amounts payable after more than one year | 17 | €60,137 | €141,902 | +€81,765 | +136.0% |
| Financial debts | 170/4 | €60,137 | €141,902 | +€81,765 | +136.0% |
| Amounts payable within one year | 42/48 | €91,533 | €50,250 | -€41,283 | -45.1% |
| Current portion of amounts payable after more than one year | 42 | €3,885 | - | -€3,885 | |
| Trade debts | 44 | €31,350 | €24,076 | -€7,274 | -23.2% |
| Suppliers | 440/4 | €31,350 | €24,076 | -€7,274 | -23.2% |
| Taxes, remuneration and social security | 45 | €56,298 | €17,771 | -€38,527 | -68.4% |
| Taxes | 450/3 | €49,498 | €11,314 | -€38,184 | -77.1% |
| Remuneration and social security | 454/9 | €6,800 | €6,457 | -€343 | -5.0% |
| Other amounts payable | 47/48 | - | €8,403 | +€8,403 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,298 | €21,635 | +€11,338 | +110.1% |
| Other operating charges | 640/8 | €1,339 | €1,375 | +€35 | +2.6% |
| Gross operating margin | 9900 | €83,417 | €166,362 | +€82,945 | +99.4% |
| Operating profit (loss) | 9901 | €71,780 | €143,352 | +€71,572 | +99.7% |
| Financial income | 75/76B | €4,227 | €259 | -€3,969 | -93.9% |
| Recurring financial income | 75 | €4,227 | €259 | -€3,969 | -93.9% |
| Financial charges | 65/66B | €3,602 | €12,787 | +€9,185 | +255.0% |
| Recurring financial charges | 65 | €3,602 | €12,787 | +€9,185 | +255.0% |
| Profit (loss) for the period before taxes | 9903 | €72,405 | €130,824 | +€58,418 | +80.7% |
| Income taxes | 67/77 | €30,494 | €40,670 | +€10,177 | +33.4% |
| Profit (loss) for the period | 9904 | €41,912 | €90,153 | +€48,242 | +115.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,912 | €90,153 | +€48,242 | +115.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.