RS2B: what changed
What changed
RS2B
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€63,433
2025 · €64,858-€1,425
Equity
€53,877
2025 · €75,382-€21,505
Cash
€21,994
2025 · €38,232-€16,238
Balance sheet total
€109,375
2025 · €92,777+€16,598
Largest movements
Assets
- Receivables within one year +€33,841
up €33,841 (+78.5%), from €43,098 to €76,939
of which Trade receivables: +€29,395
- Cash -€16,238
down €16,238 (-42.5%), from €38,232 to €21,994
mainly Contributions, distributions and other (-€84,938) and Receivables within one year (-€33,841)
Equity and liabilities
- Other debts +€39,000
up €39,000 (+355%), from €11,000 to €50,000
- Reserves -€21,505
down €21,505 (-37.9%), from €56,782 to €35,277
Income statement
- Gross operating margin +€3,968
up €3,968 (+5.0%), from €79,428 to €83,396
- Taxes +€3,921
up €3,921 (+30.9%), from €12,691 to €16,611
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€64,858
Gross operating margin
+€3,968
Depreciation
-€667
Other operating charges
-€644
Financial income
-€296
Financial charges
+€134
Taxes
-€3,921
Result 2026
€63,433
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€70,074
Investment
-€1,373
Financing
-€84,938
Cash 2025
€38,232
From operations (derived)
+€70,074
Net result for the year
+€63,433
Depreciation
+€2,434
Receivables within one year
-€33,841
Smaller working-capital items
+€9
Other debts
+€39,000
Accrued charges and deferred income
-€960
Investment (derived)
-€1,373
Investment in fixed assets (net)
-€1,373
Financing
-€84,938
Contributions, distributions and other
-€84,938
Cash 2026
€21,994
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,777 | €109,375 | +€16,598 | +17.9% |
| Fixed assets | 21/28 | €8,613 | €7,553 | -€1,060 | -12.3% |
| Tangible fixed assets | 22/27 | €8,613 | €7,553 | -€1,060 | -12.3% |
| Furniture and vehicles | 24 | €8,613 | €7,553 | -€1,060 | -12.3% |
| Current assets | 29/58 | €84,165 | €101,823 | +€17,658 | +21.0% |
| Amounts receivable within one year | 40/41 | €43,098 | €76,939 | +€33,841 | +78.5% |
| Trade receivables | 40 | €31,815 | €61,210 | +€29,395 | +92.4% |
| Other amounts receivable | 41 | €11,283 | €15,729 | +€4,446 | +39.4% |
| Cash at bank and in hand | 54/58 | €38,232 | €21,994 | -€16,238 | -42.5% |
| Deferred charges and accrued income | 490/1 | €2,835 | €2,889 | +€55 | +1.9% |
| Total equity and liabilities | 10/49 | €92,777 | €109,375 | +€16,598 | +17.9% |
| Equity | 10/15 | €75,382 | €53,877 | -€21,505 | -28.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,782 | €35,277 | -€21,505 | -37.9% |
| Distributable reserves | 133 | €56,782 | €35,277 | -€21,505 | -37.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €17,395 | €55,498 | +€38,103 | +219% |
| Amounts payable within one year | 42/48 | €16,435 | €55,498 | +€39,063 | +238% |
| Trade debts | 44 | €5,435 | €5,498 | +€63 | +1.2% |
| Suppliers | 440/4 | €5,435 | €5,498 | +€63 | +1.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €11,000 | €50,000 | +€39,000 | +355% |
| Accrued charges and deferred income | 492/3 | €960 | €0 | -€960 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,767 | €2,434 | +€667 | +37.7% |
| Other operating charges | 640/8 | €528 | €1,172 | +€644 | +122% |
| Gross operating margin | 9900 | €79,428 | €83,396 | +€3,968 | +5.0% |
| Operating profit (loss) | 9901 | €77,133 | €79,790 | +€2,657 | +3.4% |
| Financial income | 75/76B | €744 | €448 | -€296 | -39.7% |
| Recurring financial income | 75 | €744 | €448 | -€296 | -39.7% |
| Financial charges | 65/66B | €328 | €194 | -€134 | -40.8% |
| Recurring financial charges | 65 | €328 | €194 | -€134 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €77,549 | €80,044 | +€2,495 | +3.2% |
| Income taxes | 67/77 | €12,691 | €16,611 | +€3,921 | +30.9% |
| Profit (loss) for the period | 9904 | €64,858 | €63,433 | -€1,425 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €64,858 | €63,433 | -€1,425 | -2.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.