RSB APP: 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.
RSB APP
Largest movements
- Intangible fixed assets +€4,252
new in 2025: €4,252
- Cash -€2,364
down €2,364 (-78.9%), from €2,998 to €634
mainly Net result for the year (-€17,318) and Investment in fixed assets (net) (-€2,909)
- Formation expenses -€1,711
no longer reported in 2025 (was €1,711)
- Receivables within one year +€1,145
new in 2025: €1,145
of which Other amounts receivable: +€975
- Other debts +€18,495
new in 2025: €18,495
- Profit (loss) carried forward -€17,318
down €17,318 (-3026.5%), from -€572 to -€17,891
- Trade debts +€146
up €146 (+6.4%), from €2,281 to €2,427
- Gross operating margin -€14,478
new in 2025: -€14,478
- Other operating charges +€601
new in 2025: €601
- Depreciation +€368
new in 2025: €368
- Financial charges +€159
up €159 (+7962.0%), from €2 to €161
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 | €4,709 | €6,031 | +€1,322 | +28.1% |
| Formation expenses | 20 | €1,711 | - | -€1,711 | |
| Fixed assets | 21/28 | - | €4,252 | +€4,252 | |
| Intangible fixed assets | 21 | - | €4,252 | +€4,252 | |
| Current assets | 29/58 | €2,998 | €1,779 | -€1,219 | -40.7% |
| Amounts receivable within one year | 40/41 | - | €1,145 | +€1,145 | |
| Trade receivables | 40 | - | €171 | +€171 | |
| Other amounts receivable | 41 | - | €975 | +€975 | |
| Cash at bank and in hand | 54/58 | €2,998 | €634 | -€2,364 | -78.9% |
| Total equity and liabilities | 10/49 | €4,709 | €6,031 | +€1,322 | +28.1% |
| Equity | 10/15 | €2,428 | -€14,891 | -€17,318 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€572 | -€17,891 | -€17,318 | -3026.5% |
| Amounts payable | 17/49 | €2,281 | €20,922 | +€18,641 | +817.3% |
| Amounts payable within one year | 42/48 | €2,281 | €20,922 | +€18,641 | +817.3% |
| Trade debts | 44 | €2,281 | €2,427 | +€146 | +6.4% |
| Suppliers | 440/4 | €2,281 | €2,427 | +€146 | +6.4% |
| Other amounts payable | 47/48 | - | €18,495 | +€18,495 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €368 | +€368 | |
| Other operating charges | 640/8 | - | €601 | +€601 | |
| Non-recurring operating charges | 66A | €570 | €1,711 | +€1,140 | +200.0% |
| Gross operating margin | 9900 | - | -€14,478 | -€14,478 | |
| Operating profit (loss) | 9901 | -€570 | -€17,157 | -€16,587 | -2908.9% |
| Financial charges | 65/66B | €2 | €161 | +€159 | +7962.0% |
| Recurring financial charges | 65 | €2 | €161 | +€159 | +7962.0% |
| Profit (loss) for the period before taxes | 9903 | -€572 | -€17,318 | -€16,746 | -2926.5% |
| Profit (loss) for the period | 9904 | -€572 | -€17,318 | -€16,746 | -2926.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€572 | -€17,318 | -€16,746 | -2926.5% |
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 10 October 2026 via checked.be.