RLM 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.
RLM Consulting
Largest movements
- Receivables within one year -€317,721
down €317,721 (-44.8%), from €709,595 to €391,874
of which Trade receivables: -€229,708
- Cash +€47,252
up €47,252 (+101%), from €46,940 to €94,193
mainly Receivables within one year (+€317,721) and Trade debts (+€71,469)
- Tax, wage and social debts -€178,750
down €178,750 (-72.1%), from €247,883 to €69,134
of which Remuneration and social security: -€180,193
- Profit (loss) carried forward -€126,289
down €126,289 (-14.5%), from -€873,511 to -€999,800
- Trade debts +€71,469
up €71,469 (+24.5%), from €291,764 to €363,233
- Other debts -€25,046
no longer reported in 2025 (was €25,046)
- Other operating charges -€364,047
down €364,047 (-92.7%), from €392,636 to €28,589
- Write-downs +€226,590
up €226,590 (+144,050%), from €157 to €226,748
- Gross operating margin -€107,707
down €107,707 (-8.9%), from €1.2m to €1.1m
- Staff costs -€104,848
down €104,848 (-10.5%), from €996,333 to €891,485
- Taxes +€22,051
up €22,051, from -€20,608 to €1,443
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 | €764,443 | €505,827 | -€258,616 | -33.8% |
| Fixed assets | 21/28 | €7,908 | €14,478 | +€6,570 | +83.1% |
| Tangible fixed assets | 22/27 | - | €4,070 | +€4,070 | |
| Furniture and vehicles | 24 | - | €4,070 | +€4,070 | |
| Financial fixed assets | 28 | €7,908 | €10,408 | +€2,500 | +31.6% |
| Current assets | 29/58 | €756,535 | €491,349 | -€265,186 | -35.1% |
| Amounts receivable within one year | 40/41 | €709,595 | €391,874 | -€317,721 | -44.8% |
| Trade receivables | 40 | €378,947 | €149,239 | -€229,708 | -60.6% |
| Other amounts receivable | 41 | €330,647 | €242,635 | -€88,013 | -26.6% |
| Cash at bank and in hand | 54/58 | €46,940 | €94,193 | +€47,252 | +101% |
| Deferred charges and accrued income | 490/1 | - | €5,283 | +€5,283 | |
| Total equity and liabilities | 10/49 | €764,443 | €505,827 | -€258,616 | -33.8% |
| Equity | 10/15 | €199,749 | €73,460 | -€126,289 | -63.2% |
| Contributions | 10/11 | €1,012,400 | €1,012,400 | = | 0.0% |
| Reserves | 13 | €60,860 | €60,860 | = | 0.0% |
| 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 | €59,000 | €59,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€873,511 | -€999,800 | -€126,289 | -14.5% |
| Amounts payable | 17/49 | €564,693 | €432,367 | -€132,327 | -23.4% |
| Amounts payable within one year | 42/48 | €564,693 | €432,367 | -€132,327 | -23.4% |
| Trade debts | 44 | €291,764 | €363,233 | +€71,469 | +24.5% |
| Suppliers | 440/4 | €291,764 | €363,233 | +€71,469 | +24.5% |
| Taxes, remuneration and social security | 45 | €247,883 | €69,134 | -€178,750 | -72.1% |
| Taxes | 450/3 | - | €1,443 | +€1,443 | |
| Remuneration and social security | 454/9 | €247,883 | €67,691 | -€180,193 | -72.7% |
| Other amounts payable | 47/48 | €25,046 | - | -€25,046 | |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Non-recurring operating income | 76A | €4,948 | €208,080 | +€203,132 | +4,105% |
| Remuneration, social security and pensions | 62 | €996,333 | €891,485 | -€104,848 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €558 | +€558 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €157 | €226,748 | +€226,590 | +144,050% |
| Other operating charges | 640/8 | €392,636 | €28,589 | -€364,047 | -92.7% |
| Non-recurring operating charges | 66A | €87 | €60,355 | +€60,268 | +69,273% |
| Gross operating margin | 9900 | €1,216,250 | €1,108,543 | -€107,707 | -8.9% |
| Operating profit (loss) | 9901 | -€172,963 | -€99,191 | +€73,772 | +42.7% |
| Financial income | 75/76B | €595 | €2,094 | +€1,499 | +252% |
| Recurring financial income | 75 | €595 | €2,094 | +€1,499 | +252% |
| Financial charges | 65/66B | €15,023 | €27,748 | +€12,726 | +84.7% |
| Recurring financial charges | 65 | €15,023 | €27,748 | +€12,726 | +84.7% |
| Profit (loss) for the period before taxes | 9903 | -€187,391 | -€124,846 | +€62,545 | +33.4% |
| Income taxes | 67/77 | -€20,608 | €1,443 | +€22,051 | |
| Profit (loss) for the period | 9904 | -€166,783 | -€126,289 | +€40,494 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€166,783 | -€126,289 | +€40,494 | +24.3% |
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.