RDM Accountants: 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.
RDM Accountants
Largest movements
- Cash +€53,646
up €53,646 (+486%), from €11,030 to €64,676
mainly Net result for the year (+€56,716) and Tax, wage and social debts (+€23,038)
- Receivables within one year +€27,996
up €27,996 (+651%), from €4,301 to €32,297
- Tangible fixed assets -€4,666
down €4,666 (-33.2%), from €14,062 to €9,397
- Reserves +€52,607
new in 2025: €52,607
- Tax, wage and social debts +€23,038
up €23,038 (+1,298%), from €1,775 to €24,814
- Other debts -€3,772
down €3,772 (-12.2%), from €30,908 to €27,135
- Profit (loss) carried forward +€3,524
no longer reported in 2025 (was -€3,524)
- Trade debts +€1,451
up €1,451, from €0 to €1,451
- Gross operating margin +€79,473
up €79,473 (+10,622%), from €748 to €80,222
- Taxes +€16,616
new in 2025: €16,616
- Depreciation +€2,365
up €2,365 (+67.3%), from €3,516 to €5,881
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 | €29,659 | €106,506 | +€76,847 | +259% |
| Fixed assets | 21/28 | €14,062 | €9,397 | -€4,666 | -33.2% |
| Tangible fixed assets | 22/27 | €14,062 | €9,397 | -€4,666 | -33.2% |
| Furniture and vehicles | 24 | €14,062 | €9,397 | -€4,666 | -33.2% |
| Current assets | 29/58 | €15,597 | €97,110 | +€81,513 | +523% |
| Amounts receivable within one year | 40/41 | €4,301 | €32,297 | +€27,996 | +651% |
| Trade receivables | 40 | €4,301 | €32,297 | +€27,996 | +651% |
| Cash at bank and in hand | 54/58 | €11,030 | €64,676 | +€53,646 | +486% |
| Deferred charges and accrued income | 490/1 | €265 | €136 | -€129 | -48.7% |
| Total equity and liabilities | 10/49 | €29,659 | €106,506 | +€76,847 | +259% |
| Equity | 10/15 | -€3,024 | €53,107 | +€56,131 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | - | €52,607 | +€52,607 | |
| Distributable reserves | 133 | - | €52,607 | +€52,607 | |
| Profit (loss) carried forward | 14 | -€3,524 | - | +€3,524 | |
| Amounts payable | 17/49 | €32,683 | €53,400 | +€20,717 | +63.4% |
| Amounts payable within one year | 42/48 | €32,683 | €53,400 | +€20,717 | +63.4% |
| Trade debts | 44 | €0 | €1,451 | +€1,451 | |
| Suppliers | 440/4 | €0 | €1,451 | +€1,451 | |
| Taxes, remuneration and social security | 45 | €1,775 | €24,814 | +€23,038 | +1,298% |
| Taxes | 450/3 | €1,775 | €24,814 | +€23,038 | +1,298% |
| Other amounts payable | 47/48 | €30,908 | €27,135 | -€3,772 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,516 | €5,881 | +€2,365 | +67.3% |
| Other operating charges | 640/8 | €721 | €1,116 | +€395 | +54.8% |
| Gross operating margin | 9900 | €748 | €80,222 | +€79,473 | +10,622% |
| Operating profit (loss) | 9901 | -€3,488 | €73,225 | +€76,713 | |
| Financial income | 75/76B | - | €153 | +€153 | |
| Recurring financial income | 75 | - | €153 | +€153 | |
| Financial charges | 65/66B | €36 | €46 | +€11 | +29.4% |
| Recurring financial charges | 65 | €36 | €46 | +€11 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,524 | €73,332 | +€76,856 | |
| Income taxes | 67/77 | - | €16,616 | +€16,616 | |
| Profit (loss) for the period | 9904 | -€3,524 | €56,716 | +€60,240 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,524 | €56,716 | +€60,240 |
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.