RPC&S: 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.
RPC&S
Largest movements
- Cash -€24,017
down €24,017 (-59.5%), from €40,342 to €16,325
mainly Contributions, distributions and other (-€49,339) and Receivables within one year (-€4,609)
- Receivables within one year +€4,609
up €4,609 (+24.0%), from €19,192 to €23,801
of which Trade receivables: +€11,923
- Tangible fixed assets -€1,795
down €1,795 (-18.5%), from €9,689 to €7,894
of which Other tangible fixed assets: -€1,451
- Reserves -€40,990
down €40,990 (-68.7%), from €59,680 to €18,690
- Other debts +€6,338
up €6,338 (+760.9%), from €833 to €7,171
- Trade debts +€5,682
up €5,682 (+130.2%), from €4,363 to €10,046
- Tax, wage and social debts +€4,053
up €4,053 (+135.1%), from €3,000 to €7,053
- Short-term financial debts +€3,357
new in 2025: €3,357
- Gross operating margin -€17,762
down €17,762 (-52.7%), from €33,727 to €15,966
- Taxes -€3,931
down €3,931 (-52.6%), from €7,474 to €3,543
- Financial charges +€404
up €404 (+44.4%), from €911 to €1,315
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 | €71,244 | €50,242 | -€21,002 | -29.5% |
| Fixed assets | 21/28 | €9,989 | €8,194 | -€1,795 | -18.0% |
| Tangible fixed assets | 22/27 | €9,689 | €7,894 | -€1,795 | -18.5% |
| Furniture and vehicles | 24 | €574 | €229 | -€344 | -60.0% |
| Other tangible fixed assets | 26 | €9,115 | €7,665 | -€1,451 | -15.9% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €61,255 | €42,048 | -€19,207 | -31.4% |
| Amounts receivable within one year | 40/41 | €19,192 | €23,801 | +€4,609 | +24.0% |
| Trade receivables | 40 | €10,353 | €22,277 | +€11,923 | +115.2% |
| Other amounts receivable | 41 | €8,839 | €1,525 | -€7,314 | -82.8% |
| Cash at bank and in hand | 54/58 | €40,342 | €16,325 | -€24,017 | -59.5% |
| Deferred charges and accrued income | 490/1 | €1,721 | €1,922 | +€200 | +11.6% |
| Total equity and liabilities | 10/49 | €71,244 | €50,242 | -€21,002 | -29.5% |
| Equity | 10/15 | €62,715 | €21,733 | -€40,982 | -65.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €59,680 | €18,690 | -€40,990 | -68.7% |
| Distributable reserves | 133 | €59,680 | €18,690 | -€40,990 | -68.7% |
| Profit (loss) carried forward | 14 | €35 | €43 | +€8 | +21.5% |
| Amounts payable | 17/49 | €8,529 | €28,510 | +€19,980 | +234.3% |
| Amounts payable within one year | 42/48 | €8,196 | €27,627 | +€19,431 | +237.1% |
| Financial debts | 43 | - | €3,357 | +€3,357 | |
| Credit institutions | 430/8 | - | €3,357 | +€3,357 | |
| Trade debts | 44 | €4,363 | €10,046 | +€5,682 | +130.2% |
| Suppliers | 440/4 | €4,363 | €10,046 | +€5,682 | +130.2% |
| Taxes, remuneration and social security | 45 | €3,000 | €7,053 | +€4,053 | +135.1% |
| Taxes | 450/3 | €3,000 | €7,053 | +€4,053 | +135.1% |
| Other amounts payable | 47/48 | €833 | €7,171 | +€6,338 | +760.9% |
| Accrued charges and deferred income | 492/3 | €333 | €883 | +€550 | +165.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,060 | €1,795 | -€265 | -12.9% |
| Other operating charges | 640/8 | €981 | €1,255 | +€273 | +27.8% |
| Gross operating margin | 9900 | €33,727 | €15,966 | -€17,762 | -52.7% |
| Operating profit (loss) | 9901 | €30,686 | €12,916 | -€17,770 | -57.9% |
| Financial income | 75/76B | €446 | €298 | -€148 | -33.2% |
| Recurring financial income | 75 | €446 | €298 | -€148 | -33.2% |
| Financial charges | 65/66B | €911 | €1,315 | +€404 | +44.4% |
| Recurring financial charges | 65 | €911 | €1,315 | +€404 | +44.4% |
| Profit (loss) for the period before taxes | 9903 | €30,221 | €11,899 | -€18,322 | -60.6% |
| Income taxes | 67/77 | €7,474 | €3,543 | -€3,931 | -52.6% |
| Profit (loss) for the period | 9904 | €22,747 | €8,357 | -€14,391 | -63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,747 | €8,357 | -€14,391 | -63.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.