RLS 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.
RLS CONSULTING
Largest movements
- Tangible fixed assets -€31,187
down €31,187 (-3.5%), from €890,188 to €859,001
of which Other tangible fixed assets: -€21,488
- Receivables within one year +€27,023
up €27,023 (+877%), from €3,082 to €30,105
of which Other amounts receivable: +€29,855
- Debts after one year -€74,568
down €74,568 (-19.5%), from €381,819 to €307,251
- Other debts +€39,232
up €39,232 (+24.1%), from €162,811 to €202,042
- Reserves +€19,977
up €19,977 (+8.0%), from €250,652 to €270,630
of which Distributable reserves: +€19,977
- Gross operating margin +€75,112
up €75,112 (+250%), from €30,009 to €105,121
- Depreciation -€6,816
down €6,816 (-11.6%), from €58,582 to €51,766
- Financial charges +€1,155
up €1,155 (+4.4%), from €26,188 to €27,343
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 | €900,303 | €891,542 | -€8,761 | -1.0% |
| Fixed assets | 21/28 | €890,188 | €859,001 | -€31,187 | -3.5% |
| Tangible fixed assets | 22/27 | €890,188 | €859,001 | -€31,187 | -3.5% |
| Land and buildings | 22 | €330,713 | €321,927 | -€8,786 | -2.7% |
| Furniture and vehicles | 24 | €1,531 | €618 | -€913 | -59.6% |
| Other tangible fixed assets | 26 | €557,944 | €536,456 | -€21,488 | -3.9% |
| Current assets | 29/58 | €10,115 | €32,541 | +€22,426 | +222% |
| Amounts receivable within one year | 40/41 | €3,082 | €30,105 | +€27,023 | +877% |
| Trade receivables | 40 | €2,832 | €0 | -€2,832 | -100% |
| Other amounts receivable | 41 | €250 | €30,105 | +€29,855 | +11,942% |
| Cash at bank and in hand | 54/58 | €5,022 | €176 | -€4,846 | -96.5% |
| Deferred charges and accrued income | 490/1 | €2,010 | €2,259 | +€249 | +12.4% |
| Total equity and liabilities | 10/49 | €900,303 | €891,542 | -€8,761 | -1.0% |
| Equity | 10/15 | €272,513 | €292,490 | +€19,977 | +7.3% |
| Contributions | 10/11 | €21,860 | €21,860 | = | 0.0% |
| Reserves | 13 | €250,652 | €270,630 | +€19,977 | +8.0% |
| Non-distributable reserves | 130/1 | €3,787 | €3,787 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,787 | €3,787 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,095 | €16,095 | = | 0.0% |
| Distributable reserves | 133 | €230,770 | €250,747 | +€19,977 | +8.7% |
| Amounts payable | 17/49 | €627,790 | €599,052 | -€28,739 | -4.6% |
| Amounts payable after more than one year | 17 | €381,819 | €307,251 | -€74,568 | -19.5% |
| Financial debts | 170/4 | €381,819 | €307,251 | -€74,568 | -19.5% |
| Amounts payable within one year | 42/48 | €240,143 | €290,028 | +€49,885 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €71,839 | €74,568 | +€2,729 | +3.8% |
| Financial debts | 43 | €0 | €4,119 | +€4,119 | |
| Credit institutions | 430/8 | €0 | €4,119 | +€4,119 | |
| Trade debts | 44 | €1,011 | €5,149 | +€4,139 | +409% |
| Suppliers | 440/4 | €1,011 | €5,149 | +€4,139 | +409% |
| Taxes, remuneration and social security | 45 | €4,483 | €4,150 | -€333 | -7.4% |
| Taxes | 450/3 | €4,483 | €4,150 | -€333 | -7.4% |
| Other amounts payable | 47/48 | €162,811 | €202,042 | +€39,232 | +24.1% |
| Accrued charges and deferred income | 492/3 | €5,828 | €1,773 | -€4,055 | -69.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,582 | €51,766 | -€6,816 | -11.6% |
| Other operating charges | 640/8 | €6,876 | €6,248 | -€628 | -9.1% |
| Gross operating margin | 9900 | €30,009 | €105,121 | +€75,112 | +250% |
| Operating profit (loss) | 9901 | -€35,449 | €47,107 | +€82,556 | |
| Financial income | 75/76B | €114 | €290 | +€176 | +154% |
| Recurring financial income | 75 | €114 | €290 | +€176 | +154% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €26,188 | €27,343 | +€1,155 | +4.4% |
| Recurring financial charges | 65 | €26,188 | €27,343 | +€1,155 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€61,523 | €20,053 | +€81,576 | |
| Income taxes | 67/77 | €72 | €76 | +€4 | +5.6% |
| Profit (loss) for the period | 9904 | -€61,595 | €19,977 | +€81,572 | |
| Profit (loss) for the period to be appropriated | 9905 | -€61,595 | €19,977 | +€81,572 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.