R&M Conseils: 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.
R&M Conseils
Largest movements
- Cash +€81,631
up €81,631 (+293%), from €27,872 to €109,503
mainly Net result for the year (+€58,524) and Debts after one year (+€48,533)
- Tangible fixed assets +€64,131
up €64,131 (+20,005%), from €321 to €64,452
of which Leasing and similar rights: +€63,847
- Receivables within one year +€2,671
up €2,671 (+17.2%), from €15,488 to €18,159
- Deferred charges and accrued income +€2,589
up €2,589 (+199%), from €1,303 to €3,892
- Profit (loss) carried forward +€58,524
up €58,524 (+272%), from €21,552 to €80,076
- Debts after one year +€48,533
new in 2025: €48,533
- Current portion of long-term debt +€14,828
new in 2025: €14,828
- Other debts +€14,307
up €14,307 (+815%), from €1,755 to €16,062
- Tax, wage and social debts +€12,633
up €12,633 (+73.2%), from €17,248 to €29,880
- Gross operating margin +€51,095
up €51,095 (+182%), from €28,030 to €79,125
- Taxes +€12,345
up €12,345 (+211%), from €5,849 to €18,194
- Depreciation +€982
up €982 (+8,399%), from €12 to €994
- Financial charges +€875
up €875 (+10,579%), from €8 to €883
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 | €44,983 | €196,005 | +€151,022 | +336% |
| Fixed assets | 21/28 | €321 | €64,452 | +€64,131 | +20,005% |
| Tangible fixed assets | 22/27 | €321 | €64,452 | +€64,131 | +20,005% |
| Furniture and vehicles | 24 | €321 | €605 | +€284 | +88.7% |
| Leasing and similar rights | 25 | - | €63,847 | +€63,847 | |
| Current assets | 29/58 | €44,662 | €131,554 | +€86,891 | +195% |
| Amounts receivable within one year | 40/41 | €15,488 | €18,159 | +€2,671 | +17.2% |
| Trade receivables | 40 | €15,488 | €18,159 | +€2,671 | +17.2% |
| Cash at bank and in hand | 54/58 | €27,872 | €109,503 | +€81,631 | +293% |
| Deferred charges and accrued income | 490/1 | €1,303 | €3,892 | +€2,589 | +199% |
| Total equity and liabilities | 10/49 | €44,983 | €196,005 | +€151,022 | +336% |
| Equity | 10/15 | €24,052 | €82,576 | +€58,524 | +243% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,552 | €80,076 | +€58,524 | +272% |
| Amounts payable | 17/49 | €20,931 | €113,430 | +€92,498 | +442% |
| Amounts payable after more than one year | 17 | - | €48,533 | +€48,533 | |
| Financial debts | 170/4 | - | €48,533 | +€48,533 | |
| Amounts payable within one year | 42/48 | €20,181 | €63,516 | +€43,335 | +215% |
| Current portion of amounts payable after more than one year | 42 | - | €14,828 | +€14,828 | |
| Trade debts | 44 | €1,178 | €2,746 | +€1,568 | +133% |
| Suppliers | 440/4 | €1,178 | €2,746 | +€1,568 | +133% |
| Taxes, remuneration and social security | 45 | €17,248 | €29,880 | +€12,633 | +73.2% |
| Taxes | 450/3 | €17,248 | €29,880 | +€12,633 | +73.2% |
| Other amounts payable | 47/48 | €1,755 | €16,062 | +€14,307 | +815% |
| Accrued charges and deferred income | 492/3 | €750 | €1,381 | +€631 | +84.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12 | €994 | +€982 | +8,399% |
| Other operating charges | 640/8 | €610 | €531 | -€79 | -12.9% |
| Gross operating margin | 9900 | €28,030 | €79,125 | +€51,095 | +182% |
| Operating profit (loss) | 9901 | €27,409 | €77,601 | +€50,192 | +183% |
| Financial charges | 65/66B | €8 | €883 | +€875 | +10,579% |
| Recurring financial charges | 65 | €8 | €883 | +€875 | +10,579% |
| Profit (loss) for the period before taxes | 9903 | €27,400 | €76,717 | +€49,317 | +180% |
| Income taxes | 67/77 | €5,849 | €18,194 | +€12,345 | +211% |
| Profit (loss) for the period | 9904 | €21,552 | €58,524 | +€36,972 | +172% |
| Profit (loss) for the period to be appropriated | 9905 | €21,552 | €58,524 | +€36,972 | +172% |
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 18 October 2026 via checked.be.