R.P.M.: 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.P.M.
Largest movements
- Receivables within one year +€5,782
up €5,782 (+76.7%), from €7,539 to €13,322
of which Other amounts receivable: +€5,369
- Cash -€2,332
down €2,332 (-11.7%), from €19,972 to €17,640
mainly Receivables within one year (-€5,782)
- Profit (loss) carried forward +€2,058
up €2,058 (+14.5%), from -€14,234 to -€12,176
- Gross operating margin +€6,512
up €6,512 (+68.5%), from -€9,500 to -€2,988
- Financial income -€1,181
down €1,181 (-16.8%), from €7,045 to €5,864
- Other operating charges +€503
up €503 (+304%), from €165 to €668
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 | €167,511 | €170,962 | +€3,450 | +2.1% |
| Fixed assets | 21/28 | €140,000 | €140,000 | = | 0.0% |
| Financial fixed assets | 28 | €140,000 | €140,000 | = | 0.0% |
| Current assets | 29/58 | €27,511 | €30,962 | +€3,450 | +12.5% |
| Amounts receivable within one year | 40/41 | €7,539 | €13,322 | +€5,782 | +76.7% |
| Trade receivables | 40 | - | €413 | +€413 | |
| Other amounts receivable | 41 | €7,539 | €12,909 | +€5,369 | +71.2% |
| Cash at bank and in hand | 54/58 | €19,972 | €17,640 | -€2,332 | -11.7% |
| Total equity and liabilities | 10/49 | €167,511 | €170,962 | +€3,450 | +2.1% |
| Equity | 10/15 | €51,766 | €53,824 | +€2,058 | +4.0% |
| Contributions | 10/11 | €66,000 | €66,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,234 | -€12,176 | +€2,058 | +14.5% |
| Amounts payable | 17/49 | €115,745 | €117,138 | +€1,392 | +1.2% |
| Amounts payable after more than one year | 17 | €115,000 | €115,000 | = | 0.0% |
| Financial debts | 170/4 | €115,000 | €115,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €745 | €2,138 | +€1,392 | +187% |
| Trade debts | 44 | €745 | €2,138 | +€1,392 | +187% |
| Suppliers | 440/4 | €745 | €2,138 | +€1,392 | +187% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €165 | €668 | +€503 | +304% |
| Gross operating margin | 9900 | -€9,500 | -€2,988 | +€6,512 | +68.5% |
| Operating profit (loss) | 9901 | -€9,666 | -€3,656 | +€6,010 | +62.2% |
| Financial income | 75/76B | €7,045 | €5,864 | -€1,181 | -16.8% |
| Recurring financial income | 75 | €7,045 | €5,864 | -€1,181 | -16.8% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,756 | €2,058 | +€4,814 | |
| Profit (loss) for the period | 9904 | -€2,756 | €2,058 | +€4,814 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,756 | €2,058 | +€4,814 |
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.