RLM CONSULT: 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.
RLM CONSULT
Largest movements
- Receivables within one year +€303,505
up €303,505 (+311%), from €97,595 to €401,100
of which Trade receivables: +€323,363
- Current investments -€195,000
down €195,000 (-41.1%), from €475,000 to €280,000
- Cash +€24,718
up €24,718 (+4.7%), from €528,550 to €553,268
mainly Net result for the year (+€197,769) and Current investments (+€195,000)
- Tangible fixed assets +€23,307
up €23,307 (+14.2%), from €164,018 to €187,325
of which Furniture and vehicles: +€31,243
- Other debts +€93,086
up €93,086 (+107%), from €87,330 to €180,415
- Reserves +€47,429
up €47,429 (+4.2%), from €1.1m to €1.2m
of which Distributable reserves: +€47,429
- Financial income -€3,366
down €3,366 (-24.0%), from €14,018 to €10,652
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 | €1,272,733 | €1,427,009 | +€154,276 | +12.1% |
| Fixed assets | 21/28 | €164,018 | €187,325 | +€23,307 | +14.2% |
| Tangible fixed assets | 22/27 | €164,018 | €187,325 | +€23,307 | +14.2% |
| Land and buildings | 22 | €164,018 | €156,082 | -€7,936 | -4.8% |
| Furniture and vehicles | 24 | - | €31,243 | +€31,243 | |
| Current assets | 29/58 | €1,108,715 | €1,239,684 | +€130,969 | +11.8% |
| Amounts receivable within one year | 40/41 | €97,595 | €401,100 | +€303,505 | +311% |
| Trade receivables | 40 | €77,738 | €401,100 | +€323,363 | +416% |
| Other amounts receivable | 41 | €19,857 | - | -€19,857 | |
| Current investments | 50/53 | €475,000 | €280,000 | -€195,000 | -41.1% |
| Cash at bank and in hand | 54/58 | €528,550 | €553,268 | +€24,718 | +4.7% |
| Deferred charges and accrued income | 490/1 | €7,570 | €5,315 | -€2,254 | -29.8% |
| Total equity and liabilities | 10/49 | €1,272,733 | €1,427,009 | +€154,276 | +12.1% |
| Equity | 10/15 | €1,145,718 | €1,193,147 | +€47,429 | +4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,127,118 | €1,174,547 | +€47,429 | +4.2% |
| 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 | €1,125,258 | €1,172,687 | +€47,429 | +4.2% |
| Amounts payable | 17/49 | €127,015 | €233,862 | +€106,847 | +84.1% |
| Amounts payable within one year | 42/48 | €124,662 | €231,893 | +€107,231 | +86.0% |
| Trade debts | 44 | €4,570 | €5,810 | +€1,240 | +27.1% |
| Suppliers | 440/4 | €4,570 | €5,810 | +€1,240 | +27.1% |
| Taxes, remuneration and social security | 45 | €32,762 | €45,668 | +€12,906 | +39.4% |
| Taxes | 450/3 | €32,762 | €45,668 | +€12,906 | +39.4% |
| Other amounts payable | 47/48 | €87,330 | €180,415 | +€93,086 | +107% |
| Accrued charges and deferred income | 492/3 | €2,353 | €1,969 | -€384 | -16.3% |
| Non-recurring operating income | 76A | €1,350 | - | -€1,350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,356 | €8,598 | +€242 | +2.9% |
| Other operating charges | 640/8 | €4,361 | €4,387 | +€25 | +0.6% |
| Gross operating margin | 9900 | €295,643 | €295,848 | +€206 | +0.1% |
| Operating profit (loss) | 9901 | €282,925 | €282,864 | -€62 | 0.0% |
| Financial income | 75/76B | €14,018 | €10,652 | -€3,366 | -24.0% |
| Recurring financial income | 75 | €14,018 | €10,652 | -€3,366 | -24.0% |
| Financial charges | 65/66B | €1,720 | €2,258 | +€538 | +31.3% |
| Recurring financial charges | 65 | €1,720 | €2,258 | +€538 | +31.3% |
| Profit (loss) for the period before taxes | 9903 | €295,223 | €291,257 | -€3,966 | -1.3% |
| Income taxes | 67/77 | €90,631 | €93,488 | +€2,857 | +3.2% |
| Profit (loss) for the period | 9904 | €204,592 | €197,769 | -€6,823 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €204,592 | €197,769 | -€6,823 | -3.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.