RS-B-ECS: 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.
RS-B-ECS
Largest movements
- Cash +€40,007
up €40,007 (+46.5%), from €86,031 to €126,037
mainly Other debts (+€72,418) and Net result for the year (+€50,223)
- Other debts +€72,418
up €72,418 (+338%), from €21,437 to €93,856
- Reserves -€18,423
down €18,423 (-9.4%), from €195,000 to €176,577
- Tax, wage and social debts -€11,685
down €11,685 (-47.2%), from €24,775 to €13,090
- Taxes +€3,971
up €3,971 (+26.7%), from €14,883 to €18,854
- Financial income +€2,706
up €2,706 (+3,383,088%), from €0 to €2,707
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 | €245,361 | €286,834 | +€41,473 | +16.9% |
| Current assets | 29/58 | €245,361 | €286,834 | +€41,473 | +16.9% |
| Amounts receivable within one year | 40/41 | €9,331 | €10,797 | +€1,466 | +15.7% |
| Trade receivables | 40 | €9,331 | €10,797 | +€1,466 | +15.7% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €86,031 | €126,037 | +€40,007 | +46.5% |
| Total equity and liabilities | 10/49 | €245,361 | €286,834 | +€41,473 | +16.9% |
| Equity | 10/15 | €198,197 | €179,577 | -€18,620 | -9.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €195,000 | €176,577 | -€18,423 | -9.4% |
| Distributable reserves | 133 | €195,000 | €176,577 | -€18,423 | -9.4% |
| Profit (loss) carried forward | 14 | €197 | €0 | -€197 | -100% |
| Amounts payable | 17/49 | €47,164 | €107,257 | +€60,093 | +127% |
| Amounts payable within one year | 42/48 | €47,164 | €107,257 | +€60,093 | +127% |
| Trade debts | 44 | €952 | €312 | -€640 | -67.2% |
| Suppliers | 440/4 | €952 | €312 | -€640 | -67.2% |
| Taxes, remuneration and social security | 45 | €24,775 | €13,090 | -€11,685 | -47.2% |
| Taxes | 450/3 | €24,775 | €13,090 | -€11,685 | -47.2% |
| Other amounts payable | 47/48 | €21,437 | €93,856 | +€72,418 | +338% |
| Other operating charges | 640/8 | €763 | €653 | -€111 | -14.5% |
| Gross operating margin | 9900 | €67,604 | €67,073 | -€531 | -0.8% |
| Operating profit (loss) | 9901 | €66,841 | €66,421 | -€420 | -0.6% |
| Financial income | 75/76B | €0 | €2,707 | +€2,706 | +3,383,088% |
| Recurring financial income | 75 | €0 | €2,707 | +€2,706 | +3,383,088% |
| Financial charges | 65/66B | €51 | €50 | -€1 | -2.0% |
| Recurring financial charges | 65 | €51 | €50 | -€1 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €66,790 | €69,077 | +€2,287 | +3.4% |
| Income taxes | 67/77 | €14,883 | €18,854 | +€3,971 | +26.7% |
| Profit (loss) for the period | 9904 | €51,907 | €50,223 | -€1,684 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,907 | €50,223 | -€1,684 | -3.2% |
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 15 October 2026 via checked.be.