RHUMACONSULT: 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.
RHUMACONSULT
Largest movements
- Cash +€300,329
up €300,329 (+93.9%), from €319,783 to €620,112
mainly Net result for the year (+€291,043) and Other debts (+€141,384)
- Receivables within one year -€92,225
down €92,225 (-63.8%), from €144,545 to €52,320
- Current investments -€40,052
down €40,052 (-84.2%), from €47,552 to €7,500
- Tangible fixed assets -€22,621
down €22,621 (-3.6%), from €621,294 to €598,673
of which Land and buildings: -€15,956
- Other debts +€141,384
up €141,384 (+123%), from €114,896 to €256,280
- Debts after one year -€73,336
down €73,336 (-15.3%), from €479,573 to €406,237
- Reserves +€66,440
up €66,440 (+21.5%), from €308,410 to €374,850
- Tax, wage and social debts +€15,310
up €15,310 (+38.1%), from €40,133 to €55,443
of which Taxes: +€15,287
- Other operating charges -€297,999
down €297,999 (-96.5%), from €308,954 to €10,955
- Financial charges -€112,128
down €112,128 (-82.1%), from €136,520 to €24,393
- Taxes +€97,072
up €97,072 (+273%), from €35,494 to €132,566
- Gross operating margin -€84,541
down €84,541 (-13.3%), from €635,276 to €550,735
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 | €1,143,663 | €1,287,319 | +€143,656 | +12.6% |
| Fixed assets | 21/28 | €621,294 | €598,673 | -€22,621 | -3.6% |
| Tangible fixed assets | 22/27 | €621,294 | €598,673 | -€22,621 | -3.6% |
| Land and buildings | 22 | €352,072 | €336,117 | -€15,956 | -4.5% |
| Plant, machinery and equipment | 23 | €232,520 | €226,035 | -€6,486 | -2.8% |
| Furniture and vehicles | 24 | €36,701 | €36,521 | -€180 | -0.5% |
| Current assets | 29/58 | €522,369 | €688,646 | +€166,277 | +31.8% |
| Amounts receivable within one year | 40/41 | €144,545 | €52,320 | -€92,225 | -63.8% |
| Trade receivables | 40 | €144,545 | €52,320 | -€92,225 | -63.8% |
| Current investments | 50/53 | €47,552 | €7,500 | -€40,052 | -84.2% |
| Cash at bank and in hand | 54/58 | €319,783 | €620,112 | +€300,329 | +93.9% |
| Deferred charges and accrued income | 490/1 | €10,489 | €8,714 | -€1,776 | -16.9% |
| Total equity and liabilities | 10/49 | €1,143,663 | €1,287,319 | +€143,656 | +12.6% |
| Equity | 10/15 | €412,265 | €478,707 | +€66,443 | +16.1% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €308,410 | €374,850 | +€66,440 | +21.5% |
| Non-distributable reserves | 130/1 | €308,410 | €374,850 | +€66,440 | +21.5% |
| Other | 1319 | €308,410 | €374,850 | +€66,440 | +21.5% |
| Profit (loss) carried forward | 14 | €89,595 | €89,597 | +€3 | 0.0% |
| Amounts payable | 17/49 | €731,398 | €808,611 | +€77,213 | +10.6% |
| Amounts payable after more than one year | 17 | €479,573 | €406,237 | -€73,336 | -15.3% |
| Financial debts | 170/4 | €479,573 | €406,237 | -€73,336 | -15.3% |
| Amounts payable within one year | 42/48 | €251,326 | €402,375 | +€151,049 | +60.1% |
| Current portion of amounts payable after more than one year | 42 | €78,131 | €73,336 | -€4,794 | -6.1% |
| Trade debts | 44 | €18,166 | €17,315 | -€850 | -4.7% |
| Suppliers | 440/4 | €18,166 | €17,315 | -€850 | -4.7% |
| Taxes, remuneration and social security | 45 | €40,133 | €55,443 | +€15,310 | +38.1% |
| Taxes | 450/3 | €30,450 | €45,737 | +€15,287 | +50.2% |
| Remuneration and social security | 454/9 | €9,683 | €9,706 | +€23 | +0.2% |
| Other amounts payable | 47/48 | €114,896 | €256,280 | +€141,384 | +123% |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Remuneration, social security and pensions | 62 | €48,762 | €49,407 | +€645 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,315 | €47,722 | -€1,593 | -3.2% |
| Other operating charges | 640/8 | €308,954 | €10,955 | -€297,999 | -96.5% |
| Gross operating margin | 9900 | €635,276 | €550,735 | -€84,541 | -13.3% |
| Operating profit (loss) | 9901 | €228,244 | €442,651 | +€214,407 | +93.9% |
| Financial income | 75/76B | €2,475 | €5,350 | +€2,875 | +116% |
| Recurring financial income | 75 | €2,475 | €5,350 | +€2,875 | +116% |
| Financial charges | 65/66B | €136,520 | €24,393 | -€112,128 | -82.1% |
| Recurring financial charges | 65 | €136,520 | €24,393 | -€112,128 | -82.1% |
| Profit (loss) for the period before taxes | 9903 | €94,199 | €423,609 | +€329,410 | +350% |
| Income taxes | 67/77 | €35,494 | €132,566 | +€97,072 | +273% |
| Profit (loss) for the period | 9904 | €58,704 | €291,043 | +€232,338 | +396% |
| Profit (loss) for the period to be appropriated | 9905 | €58,704 | €291,043 | +€232,338 | +396% |
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 31 October 2026 via checked.be.