RPB CONCEPT: 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.
RPB CONCEPT
Largest movements
- Stocks and contracts -€174,938
no longer reported in 2025 (was €174,938)
- Cash +€65,254
up €65,254 (+676%), from €9,649 to €74,903
mainly Stocks and contracts (+€174,938) and Net result for the year (+€32,218)
- Tangible fixed assets +€12,211
up €12,211 (+82.2%), from €14,853 to €27,064
of which Furniture and vehicles: +€7,555
- Receivables within one year +€6,678
up €6,678 (+18.5%), from €36,183 to €42,861
of which Trade receivables: +€12,878
- Debts after one year -€92,973
down €92,973 (-96.5%), from €96,373 to €3,400
- Short-term financial debts -€10,000
no longer reported in 2025 (was €10,000)
- Profit (loss) carried forward +€6,504
up €6,504 (+7.1%), from €91,704 to €98,207
- Advances received +€5,793
new in 2025: €5,793
- Other debts -€4,378
down €4,378 (-52.1%), from €8,398 to €4,020
- Gross operating margin +€57,390
up €57,390 (+602%), from €9,532 to €66,922
- Taxes +€10,453
up €10,453 (+1,772%), from €590 to €11,043
- Financial charges +€4,318
up €4,318 (+178%), from €2,423 to €6,741
- Depreciation +€902
up €902 (+48.5%), from €1,860 to €2,762
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 | €239,191 | €146,619 | -€92,573 | -38.7% |
| Fixed assets | 21/28 | €15,908 | €28,119 | +€12,211 | +76.8% |
| Tangible fixed assets | 22/27 | €14,853 | €27,064 | +€12,211 | +82.2% |
| Plant, machinery and equipment | 23 | €13,318 | €17,974 | +€4,656 | +35.0% |
| Furniture and vehicles | 24 | €1,535 | €9,090 | +€7,555 | +492% |
| Financial fixed assets | 28 | €1,055 | €1,055 | = | 0.0% |
| Current assets | 29/58 | €223,283 | €118,500 | -€104,783 | -46.9% |
| Stocks and contracts in progress | 3 | €174,938 | - | -€174,938 | |
| Stocks | 30/36 | €174,938 | - | -€174,938 | |
| Amounts receivable within one year | 40/41 | €36,183 | €42,861 | +€6,678 | +18.5% |
| Trade receivables | 40 | €29,755 | €42,633 | +€12,878 | +43.3% |
| Other amounts receivable | 41 | €6,428 | €228 | -€6,200 | -96.5% |
| Cash at bank and in hand | 54/58 | €9,649 | €74,903 | +€65,254 | +676% |
| Deferred charges and accrued income | 490/1 | €2,513 | €735 | -€1,778 | -70.8% |
| Total equity and liabilities | 10/49 | €239,191 | €146,619 | -€92,573 | -38.7% |
| Equity | 10/15 | €99,764 | €106,267 | +€6,504 | +6.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €91,704 | €98,207 | +€6,504 | +7.1% |
| Amounts payable | 17/49 | €139,428 | €40,351 | -€99,076 | -71.1% |
| Amounts payable after more than one year | 17 | €96,373 | €3,400 | -€92,973 | -96.5% |
| Financial debts | 170/4 | €96,373 | €3,400 | -€92,973 | -96.5% |
| Amounts payable within one year | 42/48 | €40,587 | €32,270 | -€8,317 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €3,763 | €3,925 | +€163 | +4.3% |
| Financial debts | 43 | €10,000 | - | -€10,000 | |
| Credit institutions | 430/8 | €10,000 | - | -€10,000 | |
| Trade debts | 44 | €6,498 | €3,250 | -€3,248 | -50.0% |
| Suppliers | 440/4 | €6,498 | €3,250 | -€3,248 | -50.0% |
| Advances received on contracts in progress | 46 | - | €5,793 | +€5,793 | |
| Taxes, remuneration and social security | 45 | €11,928 | €15,282 | +€3,354 | +28.1% |
| Taxes | 450/3 | €3,458 | €15,282 | +€11,824 | +342% |
| Remuneration and social security | 454/9 | €8,470 | - | -€8,470 | |
| Other amounts payable | 47/48 | €8,398 | €4,020 | -€4,378 | -52.1% |
| Accrued charges and deferred income | 492/3 | €2,468 | €4,681 | +€2,214 | +89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,860 | €2,762 | +€902 | +48.5% |
| Other operating charges | 640/8 | €1,402 | €1,093 | -€309 | -22.1% |
| Non-recurring operating charges | 66A | - | €13,066 | +€13,066 | |
| Gross operating margin | 9900 | €9,532 | €66,922 | +€57,390 | +602% |
| Operating profit (loss) | 9901 | €6,270 | €50,002 | +€43,731 | +697% |
| Financial income | 75/76B | €1 | €0 | -€1 | -88.4% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -88.4% |
| Financial charges | 65/66B | €2,423 | €6,741 | +€4,318 | +178% |
| Recurring financial charges | 65 | €2,423 | €6,741 | +€4,318 | +178% |
| Profit (loss) for the period before taxes | 9903 | €3,848 | €43,261 | +€39,413 | +1,024% |
| Income taxes | 67/77 | €590 | €11,043 | +€10,453 | +1,772% |
| Profit (loss) for the period | 9904 | €3,258 | €32,218 | +€28,960 | +889% |
| Profit (loss) for the period to be appropriated | 9905 | €3,258 | €32,218 | +€28,960 | +889% |
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 14 October 2026 via checked.be.