RM 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.
RM Consulting
Largest movements
- Receivables after one year +€356,961
up €356,961 (+680%), from €52,500 to €409,461
- Financial fixed assets -€30,000
no longer reported in 2025 (was €30,000)
- Receivables within one year +€22,302
up €22,302 (+318%), from €7,004 to €29,306
- Tangible fixed assets -€12,687
down €12,687 (-43.9%), from €28,869 to €16,182
of which Furniture and vehicles: -€12,575
- Cash +€7,859
up €7,859 (+20.1%), from €39,165 to €47,024
mainly Other debts (+€222,951) and Net result for the year (+€101,219)
- Other debts +€222,951
up €222,951 (+379%), from €58,757 to €281,708
- Profit (loss) carried forward +€101,219
up €101,219 (+221%), from €45,851 to €147,070
- Trade debts +€32,068
up €32,068 (+720%), from €4,455 to €36,523
- Debts after one year -€7,331
no longer reported in 2025 (was €7,331)
- Tax, wage and social debts +€6,000
up €6,000 (+41.5%), from €14,450 to €20,450
- Gross operating margin +€23,164
up €23,164 (+19.8%), from €117,278 to €140,442
- Taxes +€13,668
up €13,668 (+59.4%), from €22,996 to €36,664
- Financial income +€11,681
up €11,681 (+1,281%), from €912 to €12,593
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 | €160,284 | €511,632 | +€351,348 | +219% |
| Fixed assets | 21/28 | €58,869 | €16,182 | -€42,687 | -72.5% |
| Tangible fixed assets | 22/27 | €28,869 | €16,182 | -€12,687 | -43.9% |
| Plant, machinery and equipment | 23 | €420 | €805 | +€385 | +91.7% |
| Furniture and vehicles | 24 | €27,408 | €14,833 | -€12,575 | -45.9% |
| Other tangible fixed assets | 26 | €1,041 | €544 | -€497 | -47.7% |
| Financial fixed assets | 28 | €30,000 | - | -€30,000 | |
| Current assets | 29/58 | €101,415 | €495,450 | +€394,035 | +389% |
| Amounts receivable after more than one year | 29 | €52,500 | €409,461 | +€356,961 | +680% |
| Other amounts receivable | 291 | €52,500 | €409,461 | +€356,961 | +680% |
| Amounts receivable within one year | 40/41 | €7,004 | €29,306 | +€22,302 | +318% |
| Other amounts receivable | 41 | €7,004 | €29,306 | +€22,302 | +318% |
| Cash at bank and in hand | 54/58 | €39,165 | €47,024 | +€7,859 | +20.1% |
| Deferred charges and accrued income | 490/1 | €2,746 | €9,659 | +€6,913 | +252% |
| Total equity and liabilities | 10/49 | €160,284 | €511,632 | +€351,348 | +219% |
| Equity | 10/15 | €64,401 | €165,620 | +€101,219 | +157% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | €18,550 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,851 | €147,070 | +€101,219 | +221% |
| Amounts payable | 17/49 | €95,883 | €346,012 | +€250,129 | +261% |
| Amounts payable after more than one year | 17 | €7,331 | - | -€7,331 | |
| Financial debts | 170/4 | €7,331 | - | -€7,331 | |
| Amounts payable within one year | 42/48 | €88,552 | €346,012 | +€257,460 | +291% |
| Current portion of amounts payable after more than one year | 42 | €10,890 | €7,331 | -€3,559 | -32.7% |
| Trade debts | 44 | €4,455 | €36,523 | +€32,068 | +720% |
| Suppliers | 440/4 | €4,455 | €36,523 | +€32,068 | +720% |
| Taxes, remuneration and social security | 45 | €14,450 | €20,450 | +€6,000 | +41.5% |
| Taxes | 450/3 | €14,450 | €20,450 | +€6,000 | +41.5% |
| Other amounts payable | 47/48 | €58,757 | €281,708 | +€222,951 | +379% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,377 | €13,643 | +€266 | +2.0% |
| Other operating charges | 640/8 | €1,608 | €1,142 | -€466 | -29.0% |
| Gross operating margin | 9900 | €117,278 | €140,442 | +€23,164 | +19.8% |
| Operating profit (loss) | 9901 | €102,293 | €125,657 | +€23,364 | +22.8% |
| Financial income | 75/76B | €912 | €12,593 | +€11,681 | +1,281% |
| Recurring financial income | 75 | €912 | €12,593 | +€11,681 | +1,281% |
| Financial charges | 65/66B | €470 | €367 | -€103 | -21.9% |
| Recurring financial charges | 65 | €470 | €367 | -€103 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €102,735 | €137,883 | +€35,148 | +34.2% |
| Income taxes | 67/77 | €22,996 | €36,664 | +€13,668 | +59.4% |
| Profit (loss) for the period | 9904 | €79,739 | €101,219 | +€21,480 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €79,739 | €101,219 | +€21,480 | +26.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.