R.M.A.: what changed
What changed
R.M.A.
NACE 25.530, Machining of metals
filed annual accounts (NBB)
Net result for the year
€19,097
2024 · €4,285+€14,812
Equity
€445,732
2024 · €432,553+€13,179
Cash
€93,435
2024 · €89,050+€4,384
Balance sheet total
€517,428
2024 · €522,671-€5,243
Largest movements
Assets
- Receivables within one year +€45,957
up €45,957 (+33.3%), from €138,161 to €184,119
of which Trade receivables: +€29,440
- Tangible fixed assets -€45,341
down €45,341 (-16.0%), from €282,964 to €237,622
of which Furniture and vehicles: -€24,186
- Deferred charges and accrued income -€10,243
down €10,243 (-82.0%), from €12,496 to €2,252
Equity and liabilities
- Trade debts +€28,292
up €28,292 (+665%), from €4,254 to €32,546
- Other debts -€20,626
down €20,626 (-100%), from €20,626 to €0
- Debts after one year -€14,952
down €14,952 (-74.5%), from €20,075 to €5,123
- Profit (loss) carried forward +€13,097
up €13,097 (+70.6%), from -€18,547 to -€5,450
- Current portion of long-term debt -€11,770
down €11,770 (-44.0%), from €26,722 to €14,952
Income statement
- Other operating charges -€20,047
down €20,047 (-73.8%), from €27,178 to €7,131
- Depreciation +€13,889
up €13,889 (+24.0%), from €57,937 to €71,825
- Staff costs -€6,087
down €6,087 (-4.3%), from €142,524 to €136,437
- Financial income +€5,639
up €5,639 (+469%), from €1,203 to €6,842
- Gross operating margin -€3,951
down €3,951 (-1.7%), from €233,692 to €229,741
Change in the result, 2024 to 2025
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 2024
€4,285
Gross operating margin
-€3,951
Staff costs
+€6,087
Depreciation
-€13,889
Other operating charges
+€20,047
Financial income
+€5,639
Financial charges
+€912
Taxes
-€33
Result 2025
€19,097
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€62,775
Investment
-€26,484
Financing
-€31,907
Cash 2024
€89,050
From operations (derived)
+€62,775
Net result for the year
+€19,097
Depreciation
+€71,825
Receivables within one year
-€45,957
Deferred charges and accrued income
+€10,243
Trade debts
+€28,292
Tax, wage and social debts
+€525
Other debts
-€20,626
Accrued charges and deferred income
-€623
Investment (derived)
-€26,484
Investment in fixed assets (net)
-€26,484
Financing
-€31,907
Debts after one year
-€14,952
Current portion of long-term debt
-€11,770
Short-term financial debts
+€732
Contributions, distributions and other
-€5,918
Cash 2025
€93,435
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €522,671 | €517,428 | -€5,243 | -1.0% |
| Fixed assets | 21/28 | €282,964 | €237,622 | -€45,341 | -16.0% |
| Tangible fixed assets | 22/27 | €282,964 | €237,622 | -€45,341 | -16.0% |
| Land and buildings | 22 | €55,241 | €57,188 | +€1,947 | +3.5% |
| Plant, machinery and equipment | 23 | €115,428 | €92,326 | -€23,102 | -20.0% |
| Furniture and vehicles | 24 | €112,294 | €88,109 | -€24,186 | -21.5% |
| Current assets | 29/58 | €239,707 | €279,806 | +€40,098 | +16.7% |
| Amounts receivable within one year | 40/41 | €138,161 | €184,119 | +€45,957 | +33.3% |
| Trade receivables | 40 | €95,198 | €124,637 | +€29,440 | +30.9% |
| Other amounts receivable | 41 | €42,964 | €59,481 | +€16,517 | +38.4% |
| Cash at bank and in hand | 54/58 | €89,050 | €93,435 | +€4,384 | +4.9% |
| Deferred charges and accrued income | 490/1 | €12,496 | €2,252 | -€10,243 | -82.0% |
| Total equity and liabilities | 10/49 | €522,671 | €517,428 | -€5,243 | -1.0% |
| Equity | 10/15 | €432,553 | €445,732 | +€13,179 | +3.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €389,100 | €389,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €382,900 | €382,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,547 | -€5,450 | +€13,097 | +70.6% |
| Investment grants | 15 | €0 | €82 | +€82 | |
| Amounts payable | 17/49 | €90,118 | €71,696 | -€18,422 | -20.4% |
| Amounts payable after more than one year | 17 | €20,075 | €5,123 | -€14,952 | -74.5% |
| Financial debts | 170/4 | €20,075 | €5,123 | -€14,952 | -74.5% |
| Amounts payable within one year | 42/48 | €68,886 | €66,039 | -€2,847 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €26,722 | €14,952 | -€11,770 | -44.0% |
| Financial debts | 43 | - | €732 | +€732 | |
| Credit institutions | 430/8 | - | €732 | +€732 | |
| Trade debts | 44 | €4,254 | €32,546 | +€28,292 | +665% |
| Suppliers | 440/4 | €4,254 | €32,546 | +€28,292 | +665% |
| Taxes, remuneration and social security | 45 | €17,283 | €17,808 | +€525 | +3.0% |
| Taxes | 450/3 | €4,528 | €6,545 | +€2,016 | +44.5% |
| Remuneration and social security | 454/9 | €12,755 | €11,264 | -€1,491 | -11.7% |
| Other amounts payable | 47/48 | €20,626 | €0 | -€20,626 | -100% |
| Accrued charges and deferred income | 492/3 | €1,158 | €535 | -€623 | -53.8% |
| Remuneration, social security and pensions | 62 | €142,524 | €136,437 | -€6,087 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,937 | €71,825 | +€13,889 | +24.0% |
| Other operating charges | 640/8 | €27,178 | €7,131 | -€20,047 | -73.8% |
| Gross operating margin | 9900 | €233,692 | €229,741 | -€3,951 | -1.7% |
| Operating profit (loss) | 9901 | €6,054 | €14,348 | +€8,294 | +137% |
| Financial income | 75/76B | €1,203 | €6,842 | +€5,639 | +469% |
| Recurring financial income | 75 | €1,203 | €6,842 | +€5,639 | +469% |
| Financial charges | 65/66B | €2,559 | €1,646 | -€912 | -35.7% |
| Recurring financial charges | 65 | €2,559 | €1,646 | -€912 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €4,697 | €19,543 | +€14,845 | +316% |
| Income taxes | 67/77 | €413 | €446 | +€33 | +8.1% |
| Profit (loss) for the period | 9904 | €4,285 | €19,097 | +€14,812 | +346% |
| Profit (loss) for the period to be appropriated | 9905 | €4,285 | €19,097 | +€14,812 | +346% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.