R&M SERVICES: 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 SERVICES
Largest movements
- Deferred charges and accrued income +€16,406
up €16,406 (+2,878%), from €570 to €16,976
- Receivables within one year -€15,238
down €15,238 (-55.7%), from €27,352 to €12,114
of which Trade receivables: -€15,444
- Tangible fixed assets +€1,949
up €1,949 (+14.2%), from €13,734 to €15,682
- Trade debts -€10,378
down €10,378 (-80.0%), from €12,974 to €2,596
- Profit (loss) carried forward +€8,602
up €8,602 (+40.1%), from €21,438 to €30,040
- Tax, wage and social debts +€4,529
up €4,529 (+71.3%), from €6,356 to €10,885
of which Taxes: +€4,529
- Gross operating margin -€8,921
down €8,921 (-29.3%), from €30,404 to €21,483
- Depreciation +€5,535
up €5,535 (+573%), from €966 to €6,501
- Taxes -€2,504
down €2,504 (-41.8%), from €5,995 to €3,491
- Other operating charges +€1,003
up €1,003 (+56.0%), from €1,793 to €2,796
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 | €41,859 | €44,973 | +€3,115 | +7.4% |
| Fixed assets | 21/28 | €13,734 | €15,682 | +€1,949 | +14.2% |
| Tangible fixed assets | 22/27 | €13,734 | €15,682 | +€1,949 | +14.2% |
| Furniture and vehicles | 24 | €13,734 | €15,682 | +€1,949 | +14.2% |
| Current assets | 29/58 | €28,125 | €29,291 | +€1,166 | +4.1% |
| Amounts receivable within one year | 40/41 | €27,352 | €12,114 | -€15,238 | -55.7% |
| Trade receivables | 40 | €26,077 | €10,633 | -€15,444 | -59.2% |
| Other amounts receivable | 41 | €1,275 | €1,481 | +€206 | +16.2% |
| Cash at bank and in hand | 54/58 | €203 | €200 | -€3 | -1.5% |
| Deferred charges and accrued income | 490/1 | €570 | €16,976 | +€16,406 | +2,878% |
| Total equity and liabilities | 10/49 | €41,859 | €44,973 | +€3,115 | +7.4% |
| Equity | 10/15 | €22,438 | €31,040 | +€8,602 | +38.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,438 | €30,040 | +€8,602 | +40.1% |
| Amounts payable | 17/49 | €19,421 | €13,933 | -€5,488 | -28.3% |
| Amounts payable within one year | 42/48 | €19,421 | €13,933 | -€5,488 | -28.3% |
| Trade debts | 44 | €12,974 | €2,596 | -€10,378 | -80.0% |
| Suppliers | 440/4 | €12,974 | €2,596 | -€10,378 | -80.0% |
| Taxes, remuneration and social security | 45 | €6,356 | €10,885 | +€4,529 | +71.3% |
| Taxes | 450/3 | €6,157 | €10,686 | +€4,529 | +73.6% |
| Remuneration and social security | 454/9 | €199 | €199 | = | 0.0% |
| Other amounts payable | 47/48 | €91 | €452 | +€362 | +398% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €966 | €6,501 | +€5,535 | +573% |
| Other operating charges | 640/8 | €1,793 | €2,796 | +€1,003 | +56.0% |
| Gross operating margin | 9900 | €30,404 | €21,483 | -€8,921 | -29.3% |
| Operating profit (loss) | 9901 | €27,645 | €12,186 | -€15,459 | -55.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €213 | €93 | -€120 | -56.5% |
| Recurring financial charges | 65 | €213 | €93 | -€120 | -56.5% |
| Profit (loss) for the period before taxes | 9903 | €27,433 | €12,093 | -€15,340 | -55.9% |
| Income taxes | 67/77 | €5,995 | €3,491 | -€2,504 | -41.8% |
| Profit (loss) for the period | 9904 | €21,438 | €8,602 | -€12,836 | -59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,438 | €8,602 | -€12,836 | -59.9% |
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.