RJS 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.
RJS Consulting
Largest movements
- Cash -€13,999
down €13,999 (-80.2%), from €17,463 to €3,465
mainly Investment in fixed assets (net) (-€9,500) and Tax, wage and social debts (-€2,929)
- Tangible fixed assets +€8,953
new in 2025: €8,953
- Tax, wage and social debts -€2,929
down €2,929 (-100%), from €2,929 to €0
- Reserves -€1,861
down €1,861 (-15.9%), from €11,717 to €9,855
- Trade debts -€250
down €250 (-63.3%), from €395 to €145
- Gross operating margin -€16,278
down €16,278, from €15,004 to -€1,275
- Taxes -€2,929
down €2,929 (-100%), from €2,929 to €0
- Depreciation +€547
new in 2025: €547
- Other operating charges -€321
down €321 (-100%), from €321 to €0
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 | €17,541 | €12,500 | -€5,041 | -28.7% |
| Fixed assets | 21/28 | - | €8,953 | +€8,953 | |
| Tangible fixed assets | 22/27 | - | €8,953 | +€8,953 | |
| Plant, machinery and equipment | 23 | - | €8,953 | +€8,953 | |
| Current assets | 29/58 | €17,541 | €3,547 | -€13,994 | -79.8% |
| Amounts receivable within one year | 40/41 | €78 | €82 | +€5 | +5.9% |
| Other amounts receivable | 41 | €78 | €82 | +€5 | +5.9% |
| Cash at bank and in hand | 54/58 | €17,463 | €3,465 | -€13,999 | -80.2% |
| Total equity and liabilities | 10/49 | €17,541 | €12,500 | -€5,041 | -28.7% |
| Equity | 10/15 | €14,217 | €12,355 | -€1,861 | -13.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €11,717 | €9,855 | -€1,861 | -15.9% |
| Distributable reserves | 133 | €11,717 | €9,855 | -€1,861 | -15.9% |
| Amounts payable | 17/49 | €3,324 | €145 | -€3,179 | -95.6% |
| Amounts payable within one year | 42/48 | €3,324 | €145 | -€3,179 | -95.6% |
| Trade debts | 44 | €395 | €145 | -€250 | -63.3% |
| Suppliers | 440/4 | €395 | €145 | -€250 | -63.3% |
| Taxes, remuneration and social security | 45 | €2,929 | €0 | -€2,929 | -100% |
| Taxes | 450/3 | €2,929 | €0 | -€2,929 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €547 | +€547 | |
| Other operating charges | 640/8 | €321 | €0 | -€321 | -100% |
| Gross operating margin | 9900 | €15,004 | -€1,275 | -€16,278 | |
| Operating profit (loss) | 9901 | €14,683 | -€1,821 | -€16,504 | |
| Financial charges | 65/66B | €37 | €40 | +€3 | +9.2% |
| Recurring financial charges | 65 | €37 | €40 | +€3 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €14,646 | -€1,861 | -€16,507 | |
| Income taxes | 67/77 | €2,929 | €0 | -€2,929 | -100% |
| Profit (loss) for the period | 9904 | €11,717 | -€1,861 | -€13,578 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,717 | -€1,861 | -€13,578 |
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 22 October 2026 via checked.be.