RPI CONSULT: 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.
RPI CONSULT
Largest movements
- Tangible fixed assets +€88,194
up €88,194 (+56.3%), from €156,654 to €244,848
of which Land and buildings: +€85,233
- Trade debts +€61,249
up €61,249 (+170%), from €36,118 to €97,366
- Tax, wage and social debts +€17,771
up €17,771 (+133%), from €13,353 to €31,124
of which Taxes: +€9,171
- Profit (loss) carried forward +€14,281
up €14,281 (+70.2%), from €20,332 to €34,613
- Debts after one year -€4,073
down €4,073 (-3.2%), from €128,261 to €124,188
- Gross operating margin -€9,137
down €9,137 (-17.2%), from €53,124 to €43,986
- Depreciation -€9,081
down €9,081 (-33.5%), from €27,137 to €18,056
- Financial charges +€4,859
up €4,859 (+3,761%), from €129 to €4,989
- Taxes +€580
up €580 (+10.5%), from €5,550 to €6,130
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 | €206,804 | €297,927 | +€91,124 | +44.1% |
| Fixed assets | 21/28 | €156,655 | €244,849 | +€88,194 | +56.3% |
| Tangible fixed assets | 22/27 | €156,654 | €244,848 | +€88,194 | +56.3% |
| Land and buildings | 22 | €148,000 | €233,233 | +€85,233 | +57.6% |
| Plant, machinery and equipment | 23 | €2,996 | €7,114 | +€4,119 | +137% |
| Other tangible fixed assets | 26 | €5,659 | €4,500 | -€1,158 | -20.5% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €50,149 | €53,079 | +€2,930 | +5.8% |
| Amounts receivable within one year | 40/41 | €9,662 | €11,222 | +€1,560 | +16.2% |
| Trade receivables | 40 | €9,662 | €11,222 | +€1,560 | +16.2% |
| Cash at bank and in hand | 54/58 | €39,354 | €40,723 | +€1,370 | +3.5% |
| Deferred charges and accrued income | 490/1 | €1,133 | €1,133 | = | 0.0% |
| Total equity and liabilities | 10/49 | €206,804 | €297,927 | +€91,124 | +44.1% |
| Equity | 10/15 | €24,332 | €38,613 | +€14,281 | +58.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,332 | €34,613 | +€14,281 | +70.2% |
| Amounts payable | 17/49 | €182,472 | €259,315 | +€76,843 | +42.1% |
| Amounts payable after more than one year | 17 | €128,261 | €124,188 | -€4,073 | -3.2% |
| Financial debts | 170/4 | €128,261 | €124,188 | -€4,073 | -3.2% |
| Amounts payable within one year | 42/48 | €54,211 | €135,127 | +€80,916 | +149% |
| Current portion of amounts payable after more than one year | 42 | €4,739 | €4,874 | +€135 | +2.8% |
| Trade debts | 44 | €36,118 | €97,366 | +€61,249 | +170% |
| Suppliers | 440/4 | €36,118 | €97,366 | +€61,249 | +170% |
| Taxes, remuneration and social security | 45 | €13,353 | €31,124 | +€17,771 | +133% |
| Taxes | 450/3 | €13,353 | €22,524 | +€9,171 | +68.7% |
| Remuneration and social security | 454/9 | - | €8,600 | +€8,600 | |
| Other amounts payable | 47/48 | €1 | €1,762 | +€1,761 | +251,627% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,137 | €18,056 | -€9,081 | -33.5% |
| Other operating charges | 640/8 | - | €530 | +€530 | |
| Gross operating margin | 9900 | €53,124 | €43,986 | -€9,137 | -17.2% |
| Operating profit (loss) | 9901 | €25,987 | €25,400 | -€587 | -2.3% |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €129 | €4,989 | +€4,859 | +3,761% |
| Recurring financial charges | 65 | €129 | €4,989 | +€4,859 | +3,761% |
| Profit (loss) for the period before taxes | 9903 | €25,882 | €20,411 | -€5,471 | -21.1% |
| Income taxes | 67/77 | €5,550 | €6,130 | +€580 | +10.5% |
| Profit (loss) for the period | 9904 | €20,332 | €14,281 | -€6,051 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,332 | €14,281 | -€6,051 | -29.8% |
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 30 October 2026 via checked.be.