R.M.S.: what changed
What changed
R.M.S.
NACE 43.221, Plumbing work
filed annual accounts (NBB)
Net result for the year
€7,175
2024 · €14,751-€7,576
Equity
€191,100
2024 · €183,925+€7,175
Cash
€131,395
2024 · €132,087-€692
Balance sheet total
€193,816
2024 · €191,764+€2,051
Largest movements
Assets
- Receivables within one year +€8,988
up €8,988 (+1,063%), from €846 to €9,833
of which Other amounts receivable: +€8,988
- Tangible fixed assets -€3,766
down €3,766 (-7.0%), from €53,933 to €50,167
of which Land and buildings: -€3,117
- Deferred charges and accrued income -€2,478
down €2,478 (-50.6%), from €4,898 to €2,421
Equity and liabilities
- Reserves +€7,175
up €7,175 (+13.6%), from €52,662 to €59,837
of which Distributable reserves: +€7,175
- Current portion of long-term debt -€4,250
no longer reported in 2025 (was €4,250)
- Tax, wage and social debts -€2,530
no longer reported in 2025 (was €2,530)
Income statement
- Gross operating margin -€11,149
down €11,149 (-41.2%), from €27,058 to €15,909
- Taxes -€2,283
down €2,283 (-40.9%), from €5,582 to €3,299
- Other operating charges -€634
down €634 (-69.2%), from €916 to €282
- Financial income +€600
up €600 (+100%), from €598 to €1,198
- Financial charges -€272
down €272 (-28.3%), from €960 to €688
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
€14,751
Gross operating margin
-€11,149
Staff costs
-€76
Depreciation
-€140
Other operating charges
+€634
Financial income
+€600
Financial charges
+€272
Taxes
+€2,283
Result 2025
€7,175
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
+€3,558
Investment
€0
Financing
-€4,250
Cash 2024
€132,087
From operations (derived)
+€3,558
Net result for the year
+€7,175
Depreciation
+€3,766
Receivables within one year
-€8,988
Deferred charges and accrued income
+€2,478
Tax, wage and social debts
-€2,530
Advances received
-€35
Other debts
+€1,691
Financing
-€4,250
Current portion of long-term debt
-€4,250
Cash 2025
€131,395
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,764 | €193,816 | +€2,051 | +1.1% |
| Fixed assets | 21/28 | €53,933 | €50,167 | -€3,766 | -7.0% |
| Tangible fixed assets | 22/27 | €53,933 | €50,167 | -€3,766 | -7.0% |
| Land and buildings | 22 | €50,050 | €46,933 | -€3,117 | -6.2% |
| Plant, machinery and equipment | 23 | €3,605 | €3,234 | -€371 | -10.3% |
| Furniture and vehicles | 24 | €279 | - | -€279 | |
| Current assets | 29/58 | €137,831 | €143,649 | +€5,818 | +4.2% |
| Amounts receivable within one year | 40/41 | €846 | €9,833 | +€8,988 | +1,063% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €846 | €9,833 | +€8,988 | +1,063% |
| Cash at bank and in hand | 54/58 | €132,087 | €131,395 | -€692 | -0.5% |
| Deferred charges and accrued income | 490/1 | €4,898 | €2,421 | -€2,478 | -50.6% |
| Total equity and liabilities | 10/49 | €191,764 | €193,816 | +€2,051 | +1.1% |
| Equity | 10/15 | €183,925 | €191,100 | +€7,175 | +3.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | - | -€6,197 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Uncalled capital | 101 | €12,395 | - | -€12,395 | |
| Contributions outside capital | 11 | - | €6,197 | +€6,197 | |
| Other | 1109/19 | - | €6,197 | +€6,197 | |
| Reserves | 13 | €52,662 | €59,837 | +€7,175 | +13.6% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €52,042 | €59,218 | +€7,175 | +13.8% |
| Profit (loss) carried forward | 14 | €125,065 | €125,065 | = | 0.0% |
| Amounts payable | 17/49 | €7,840 | €2,716 | -€5,124 | -65.4% |
| Amounts payable within one year | 42/48 | €7,840 | €2,716 | -€5,124 | -65.4% |
| Current portion of amounts payable after more than one year | 42 | €4,250 | - | -€4,250 | |
| Suppliers | 440/4 | - | €0 | = | |
| Advances received on contracts in progress | 46 | €35 | - | -€35 | |
| Taxes, remuneration and social security | 45 | €2,530 | - | -€2,530 | |
| Taxes | 450/3 | €2,530 | €0 | -€2,530 | -100% |
| Other amounts payable | 47/48 | €1,025 | €2,716 | +€1,691 | +165% |
| Non-recurring operating income | 76A | - | €2,479 | +€2,479 | |
| Remuneration, social security and pensions | 62 | €1,721 | €1,797 | +€76 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,626 | €3,766 | +€140 | +3.9% |
| Other operating charges | 640/8 | €916 | €282 | -€634 | -69.2% |
| Non-recurring operating charges | 66A | €100 | €100 | = | 0.0% |
| Gross operating margin | 9900 | €27,058 | €15,909 | -€11,149 | -41.2% |
| Operating profit (loss) | 9901 | €20,695 | €9,964 | -€10,731 | -51.9% |
| Financial income | 75/76B | €598 | €1,198 | +€600 | +100% |
| Recurring financial income | 75 | €598 | €1,198 | +€600 | +100% |
| Financial charges | 65/66B | €960 | €688 | -€272 | -28.3% |
| Recurring financial charges | 65 | €960 | €688 | -€272 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €20,333 | €10,474 | -€9,859 | -48.5% |
| Income taxes | 67/77 | €5,582 | €3,299 | -€2,283 | -40.9% |
| Profit (loss) for the period | 9904 | €14,751 | €7,175 | -€7,576 | -51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,751 | €7,175 | -€7,576 | -51.4% |
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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.