RV BUILDING TECHNICS: 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.
RV BUILDING TECHNICS
Largest movements
- Tangible fixed assets +€12,101
up €12,101 (+4.0%), from €305,262 to €317,363
of which Furniture and vehicles: +€17,739
- Cash +€10,697
up €10,697 (+8.9%), from €119,522 to €130,219
mainly Net result for the year (+€33,966) and Depreciation (+€29,389)
- Other debts +€24,297
up €24,297 (+43.5%), from €55,873 to €80,170
- Tax, wage and social debts -€17,271
down €17,271 (-86.6%), from €19,942 to €2,671
- Debts after one year -€15,265
down €15,265 (-14.6%), from €104,668 to €89,403
- Reserves +€13,966
up €13,966 (+5.1%), from €273,881 to €287,847
- Trade debts +€12,775
up €12,775 (+1,010%), from €1,265 to €14,040
- Gross operating margin -€49,167
down €49,167 (-36.4%), from €134,951 to €85,785
- Taxes -€14,075
down €14,075 (-54.9%), from €25,630 to €11,555
- Depreciation +€4,062
up €4,062 (+16.0%), from €25,327 to €29,389
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 | €483,232 | €502,031 | +€18,798 | +3.9% |
| Fixed assets | 21/28 | €330,262 | €342,363 | +€12,101 | +3.7% |
| Tangible fixed assets | 22/27 | €305,262 | €317,363 | +€12,101 | +4.0% |
| Land and buildings | 22 | €56,533 | €50,133 | -€6,400 | -11.3% |
| Plant, machinery and equipment | 23 | €93,906 | €97,711 | +€3,804 | +4.1% |
| Furniture and vehicles | 24 | €12,212 | €29,951 | +€17,739 | +145% |
| Other tangible fixed assets | 26 | €142,611 | €139,568 | -€3,042 | -2.1% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €152,970 | €159,667 | +€6,697 | +4.4% |
| Stocks and contracts in progress | 3 | €7,550 | €4,250 | -€3,300 | -43.7% |
| Stocks | 30/36 | €7,550 | €4,250 | -€3,300 | -43.7% |
| Amounts receivable within one year | 40/41 | €24,562 | €22,348 | -€2,214 | -9.0% |
| Trade receivables | 40 | €24,562 | €14,625 | -€9,937 | -40.5% |
| Other amounts receivable | 41 | - | €7,723 | +€7,723 | |
| Cash at bank and in hand | 54/58 | €119,522 | €130,219 | +€10,697 | +8.9% |
| Deferred charges and accrued income | 490/1 | €1,336 | €2,850 | +€1,514 | +113% |
| Total equity and liabilities | 10/49 | €483,232 | €502,031 | +€18,798 | +3.9% |
| Equity | 10/15 | €286,281 | €300,247 | +€13,966 | +4.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €273,881 | €287,847 | +€13,966 | +5.1% |
| Distributable reserves | 133 | €273,881 | €287,847 | +€13,966 | +5.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €196,951 | €201,784 | +€4,832 | +2.5% |
| Amounts payable after more than one year | 17 | €104,668 | €89,403 | -€15,265 | -14.6% |
| Financial debts | 170/4 | €104,668 | €89,403 | -€15,265 | -14.6% |
| Amounts payable within one year | 42/48 | €92,284 | €112,145 | +€19,862 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €15,204 | €15,265 | +€61 | +0.4% |
| Trade debts | 44 | €1,265 | €14,040 | +€12,775 | +1,010% |
| Suppliers | 440/4 | €1,265 | €14,040 | +€12,775 | +1,010% |
| Taxes, remuneration and social security | 45 | €19,942 | €2,671 | -€17,271 | -86.6% |
| Taxes | 450/3 | €19,942 | €2,671 | -€17,271 | -86.6% |
| Other amounts payable | 47/48 | €55,873 | €80,170 | +€24,297 | +43.5% |
| Accrued charges and deferred income | 492/3 | - | €236 | +€236 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,327 | €29,389 | +€4,062 | +16.0% |
| Other operating charges | 640/8 | €2,410 | €2,699 | +€288 | +12.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €134,951 | €85,785 | -€49,167 | -36.4% |
| Operating profit (loss) | 9901 | €107,214 | €53,698 | -€53,517 | -49.9% |
| Financial income | 75/76B | €138 | €91 | -€47 | -33.8% |
| Recurring financial income | 75 | €138 | €91 | -€47 | -33.8% |
| Financial charges | 65/66B | €8,321 | €8,268 | -€53 | -0.6% |
| Recurring financial charges | 65 | €8,321 | €8,268 | -€53 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €99,031 | €45,521 | -€53,510 | -54.0% |
| Income taxes | 67/77 | €25,630 | €11,555 | -€14,075 | -54.9% |
| Profit (loss) for the period | 9904 | €73,401 | €33,966 | -€39,435 | -53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €73,401 | €33,966 | -€39,435 | -53.7% |
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 21 October 2026 via checked.be.