RD MANAGEMENT & CONSULTING: 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.
RD MANAGEMENT & CONSULTING
Largest movements
- Tangible fixed assets -€26,664
down €26,664 (-46.8%), from €57,022 to €30,358
of which Furniture and vehicles: -€26,664
- Cash +€18,527
up €18,527 (+22.7%), from €81,678 to €100,205
mainly Depreciation (+€26,664) and Net result for the year (+€21,013)
- Receivables within one year +€13,577
up €13,577 (+2,715,436%), from €1 to €13,578
of which Other amounts receivable: +€7,533
- Deferred charges and accrued income +€3,118
up €3,118 (+857%), from €364 to €3,482
- Reserves +€21,013
up €21,013 (+20.0%), from €105,281 to €126,294
of which Distributable reserves: +€21,013
- Other debts -€12,410
no longer reported in 2025 (was €12,410)
- Gross operating margin +€5,409
up €5,409 (+10.4%), from €51,986 to €57,394
- Depreciation -€3,522
down €3,522 (-11.7%), from €30,186 to €26,664
- Other operating charges -€1,448
down €1,448 (-72.2%), from €2,005 to €557
- Taxes +€1,432
up €1,432 (+18.6%), from €7,687 to €9,119
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 | €139,064 | €147,622 | +€8,558 | +6.2% |
| Fixed assets | 21/28 | €57,022 | €30,358 | -€26,664 | -46.8% |
| Tangible fixed assets | 22/27 | €57,022 | €30,358 | -€26,664 | -46.8% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €57,022 | €30,358 | -€26,664 | -46.8% |
| Current assets | 29/58 | €82,042 | €117,264 | +€35,222 | +42.9% |
| Amounts receivable within one year | 40/41 | €1 | €13,578 | +€13,577 | +2,715,436% |
| Trade receivables | 40 | - | €6,044 | +€6,044 | |
| Other amounts receivable | 41 | €1 | €7,534 | +€7,533 | +1,506,646% |
| Cash at bank and in hand | 54/58 | €81,678 | €100,205 | +€18,527 | +22.7% |
| Deferred charges and accrued income | 490/1 | €364 | €3,482 | +€3,118 | +857% |
| Total equity and liabilities | 10/49 | €139,064 | €147,622 | +€8,558 | +6.2% |
| Equity | 10/15 | €123,881 | €144,894 | +€21,013 | +17.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,281 | €126,294 | +€21,013 | +20.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €103,421 | €124,434 | +€21,013 | +20.3% |
| Amounts payable | 17/49 | €15,183 | €2,728 | -€12,455 | -82.0% |
| Amounts payable within one year | 42/48 | €15,183 | €2,728 | -€12,455 | -82.0% |
| Trade debts | 44 | €795 | €609 | -€185 | -23.3% |
| Suppliers | 440/4 | €795 | €609 | -€185 | -23.3% |
| Taxes, remuneration and social security | 45 | €1,979 | €2,119 | +€140 | +7.1% |
| Taxes | 450/3 | €1,979 | €2,119 | +€140 | +7.1% |
| Other amounts payable | 47/48 | €12,410 | - | -€12,410 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,186 | €26,664 | -€3,522 | -11.7% |
| Other operating charges | 640/8 | €2,005 | €557 | -€1,448 | -72.2% |
| Gross operating margin | 9900 | €51,986 | €57,394 | +€5,409 | +10.4% |
| Operating profit (loss) | 9901 | €19,795 | €30,174 | +€10,379 | +52.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +150% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +150% |
| Financial charges | 65/66B | €286 | €42 | -€243 | -85.2% |
| Recurring financial charges | 65 | €286 | €42 | -€243 | -85.2% |
| Profit (loss) for the period before taxes | 9903 | €19,510 | €30,132 | +€10,622 | +54.4% |
| Income taxes | 67/77 | €7,687 | €9,119 | +€1,432 | +18.6% |
| Profit (loss) for the period | 9904 | €11,822 | €21,013 | +€9,191 | +77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,822 | €21,013 | +€9,191 | +77.7% |
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 26 October 2026 via checked.be.