RZ CONSULTING: 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.
RZ CONSULTING
Largest movements
- Receivables within one year +€6,024
up €6,024 (+43.3%), from €13,915 to €19,939
- Tangible fixed assets +€1,405
up €1,405 (+61.1%), from €2,297 to €3,702
of which Other tangible fixed assets: +€1,871
- Cash -€1,099
down €1,099 (-4.8%), from €23,031 to €21,933
mainly Receivables within one year (-€6,024) and Investment in fixed assets (net) (-€2,000)
- Trade debts +€3,004
up €3,004 (+366%), from €822 to €3,826
- Profit (loss) carried forward +€2,608
up €2,608 (+10.2%), from €25,564 to €28,172
- Tax, wage and social debts +€850
up €850 (+8.6%), from €9,859 to €10,709
of which Taxes: +€610
- Gross operating margin -€10,075
down €10,075 (-65.1%), from €15,479 to €5,404
- Taxes -€1,645
down €1,645 (-45.1%), from €3,645 to €2,000
- Depreciation +€562
up €562 (+1,698%), from €33 to €595
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 | €39,244 | €45,786 | +€6,542 | +16.7% |
| Fixed assets | 21/28 | €2,297 | €3,702 | +€1,405 | +61.1% |
| Tangible fixed assets | 22/27 | €2,297 | €3,702 | +€1,405 | +61.1% |
| Furniture and vehicles | 24 | €2,297 | €1,831 | -€466 | -20.3% |
| Other tangible fixed assets | 26 | - | €1,871 | +€1,871 | |
| Current assets | 29/58 | €36,946 | €42,084 | +€5,138 | +13.9% |
| Amounts receivable within one year | 40/41 | €13,915 | €19,939 | +€6,024 | +43.3% |
| Trade receivables | 40 | €13,915 | €19,939 | +€6,024 | +43.3% |
| Cash at bank and in hand | 54/58 | €23,031 | €21,933 | -€1,099 | -4.8% |
| Deferred charges and accrued income | 490/1 | - | €213 | +€213 | |
| Total equity and liabilities | 10/49 | €39,244 | €45,786 | +€6,542 | +16.7% |
| Equity | 10/15 | €28,564 | €31,172 | +€2,608 | +9.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,564 | €28,172 | +€2,608 | +10.2% |
| Amounts payable | 17/49 | €10,680 | €14,615 | +€3,934 | +36.8% |
| Amounts payable within one year | 42/48 | €10,680 | €14,615 | +€3,934 | +36.8% |
| Trade debts | 44 | €822 | €3,826 | +€3,004 | +366% |
| Suppliers | 440/4 | €822 | €3,826 | +€3,004 | +366% |
| Taxes, remuneration and social security | 45 | €9,859 | €10,709 | +€850 | +8.6% |
| Taxes | 450/3 | €7,281 | €7,892 | +€610 | +8.4% |
| Remuneration and social security | 454/9 | €2,577 | €2,817 | +€240 | +9.3% |
| Other amounts payable | 47/48 | - | €80 | +€80 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33 | €595 | +€562 | +1,698% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | €15,479 | €5,404 | -€10,075 | -65.1% |
| Operating profit (loss) | 9901 | €15,382 | €4,743 | -€10,639 | -69.2% |
| Financial charges | 65/66B | €151 | €135 | -€16 | -10.6% |
| Recurring financial charges | 65 | €151 | €135 | -€16 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €15,231 | €4,608 | -€10,623 | -69.7% |
| Income taxes | 67/77 | €3,645 | €2,000 | -€1,645 | -45.1% |
| Profit (loss) for the period | 9904 | €11,586 | €2,608 | -€8,978 | -77.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,586 | €2,608 | -€8,978 | -77.5% |
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 30 October 2026 via checked.be.