RPJ SOLUTIONS: 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.
RPJ SOLUTIONS
Largest movements
- Current investments +€45,000
up €45,000 (+22.9%), from €196,651 to €241,651
- Tangible fixed assets -€13,168
down €13,168 (-48.0%), from €27,460 to €14,292
of which Furniture and vehicles: -€8,709
- Other debts +€48,096
up €48,096 (+2,526%), from €1,904 to €50,000
- Profit (loss) carried forward -€16,751
down €16,751 (-5.7%), from €295,993 to €279,241
- Tax, wage and social debts +€7,055
up €7,055 (+39.9%), from €17,701 to €24,756
- Gross operating margin -€151,677
down €151,677 (-70.4%), from €215,474 to €63,797
- Taxes -€33,562
down €33,562 (-63.1%), from €53,188 to €19,626
- Financial charges +€4,415
up €4,415, from -€575 to €3,840
- Financial income +€4,251
up €4,251 (+138%), from €3,088 to €7,339
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 | €341,708 | €378,338 | +€36,630 | +10.7% |
| Fixed assets | 21/28 | €27,460 | €14,292 | -€13,168 | -48.0% |
| Tangible fixed assets | 22/27 | €27,460 | €14,292 | -€13,168 | -48.0% |
| Plant, machinery and equipment | 23 | €4,088 | €2,128 | -€1,960 | -47.9% |
| Furniture and vehicles | 24 | €13,376 | €4,667 | -€8,709 | -65.1% |
| Other tangible fixed assets | 26 | €9,996 | €7,497 | -€2,499 | -25.0% |
| Current assets | 29/58 | €314,248 | €364,046 | +€49,798 | +15.8% |
| Amounts receivable within one year | 40/41 | €18,313 | €20,557 | +€2,245 | +12.3% |
| Trade receivables | 40 | €18,313 | €20,557 | +€2,245 | +12.3% |
| Current investments | 50/53 | €196,651 | €241,651 | +€45,000 | +22.9% |
| Cash at bank and in hand | 54/58 | €95,816 | €97,570 | +€1,754 | +1.8% |
| Deferred charges and accrued income | 490/1 | €3,468 | €4,267 | +€799 | +23.0% |
| Total equity and liabilities | 10/49 | €341,708 | €378,338 | +€36,630 | +10.7% |
| Equity | 10/15 | €319,563 | €302,812 | -€16,751 | -5.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €5,020 | €5,020 | = | 0.0% |
| Distributable reserves | 133 | €5,020 | €5,020 | = | 0.0% |
| Profit (loss) carried forward | 14 | €295,993 | €279,241 | -€16,751 | -5.7% |
| Amounts payable | 17/49 | €22,145 | €75,526 | +€53,382 | +241% |
| Amounts payable within one year | 42/48 | €22,145 | €75,526 | +€53,382 | +241% |
| Financial debts | 43 | €1,060 | €130 | -€930 | -87.7% |
| Credit institutions | 430/8 | €1,060 | €130 | -€930 | -87.7% |
| Trade debts | 44 | €1,480 | €640 | -€839 | -56.7% |
| Suppliers | 440/4 | €1,480 | €640 | -€839 | -56.7% |
| Taxes, remuneration and social security | 45 | €17,701 | €24,756 | +€7,055 | +39.9% |
| Taxes | 450/3 | €17,701 | €24,756 | +€7,055 | +39.9% |
| Other amounts payable | 47/48 | €1,904 | €50,000 | +€48,096 | +2,526% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,017 | €13,168 | +€151 | +1.2% |
| Other operating charges | 640/8 | €2,157 | €1,254 | -€904 | -41.9% |
| Gross operating margin | 9900 | €215,474 | €63,797 | -€151,677 | -70.4% |
| Operating profit (loss) | 9901 | €200,300 | €49,376 | -€150,924 | -75.3% |
| Financial income | 75/76B | €3,088 | €7,339 | +€4,251 | +138% |
| Recurring financial income | 75 | €3,088 | €7,339 | +€4,251 | +138% |
| Financial charges | 65/66B | -€575 | €3,840 | +€4,415 | |
| Recurring financial charges | 65 | -€575 | €3,840 | +€4,415 | |
| Profit (loss) for the period before taxes | 9903 | €203,963 | €52,875 | -€151,088 | -74.1% |
| Income taxes | 67/77 | €53,188 | €19,626 | -€33,562 | -63.1% |
| Profit (loss) for the period | 9904 | €150,775 | €33,249 | -€117,527 | -77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €150,775 | €33,249 | -€117,527 | -77.9% |
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 19 October 2026 via checked.be.