RM CONSULTING: what changed
Two fiscal 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
- Cash +€30,126
up €30,126 (+620.7%), from €4,853 to €34,980
mainly Net result for the year (+€32,100) and Depreciation (+€3,401)
- Receivables within one year +€6,746
up €6,746 (+65.1%), from €10,357 to €17,103
of which Trade receivables: +€12,815
- Tangible fixed assets -€3,401
down €3,401 (-25.3%), from €13,451 to €10,050
- Reserves +€32,100
up €32,100 (+141.6%), from €22,674 to €54,774
- Other debts +€2,176
new in 2025: €2,176
- Trade debts -€741
down €741 (-82.2%), from €902 to €161
- Gross operating margin +€12,952
up €12,952 (+36.2%), from €35,809 to €48,761
- Taxes +€3,026
up €3,026 (+32.0%), from €9,459 to €12,486
- Depreciation +€636
up €636 (+23.0%), from €2,765 to €3,401
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.
Cash bridge derived
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 | €28,703 | €62,469 | +€33,766 | +117.6% |
| Fixed assets | 21/28 | €13,451 | €10,050 | -€3,401 | -25.3% |
| Tangible fixed assets | 22/27 | €13,451 | €10,050 | -€3,401 | -25.3% |
| Furniture and vehicles | 24 | €13,451 | €10,050 | -€3,401 | -25.3% |
| Current assets | 29/58 | €15,252 | €52,419 | +€37,167 | +243.7% |
| Amounts receivable within one year | 40/41 | €10,357 | €17,103 | +€6,746 | +65.1% |
| Trade receivables | 40 | €3,774 | €16,588 | +€12,815 | +339.6% |
| Other amounts receivable | 41 | €6,583 | €515 | -€6,069 | -92.2% |
| Cash at bank and in hand | 54/58 | €4,853 | €34,980 | +€30,126 | +620.7% |
| Deferred charges and accrued income | 490/1 | €41 | €336 | +€295 | +711.3% |
| Total equity and liabilities | 10/49 | €28,703 | €62,469 | +€33,766 | +117.6% |
| Equity | 10/15 | €24,674 | €56,774 | +€32,100 | +130.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €22,674 | €54,774 | +€32,100 | +141.6% |
| Distributable reserves | 133 | €22,674 | €54,774 | +€32,100 | +141.6% |
| Amounts payable | 17/49 | €4,029 | €5,694 | +€1,666 | +41.4% |
| Amounts payable within one year | 42/48 | €4,029 | €5,694 | +€1,666 | +41.4% |
| Trade debts | 44 | €902 | €161 | -€741 | -82.2% |
| Suppliers | 440/4 | €902 | €161 | -€741 | -82.2% |
| Taxes, remuneration and social security | 45 | €3,127 | €3,358 | +€231 | +7.4% |
| Taxes | 450/3 | €3,127 | €3,358 | +€231 | +7.4% |
| Other amounts payable | 47/48 | - | €2,176 | +€2,176 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,765 | €3,401 | +€636 | +23.0% |
| Other operating charges | 640/8 | €1,133 | €862 | -€270 | -23.9% |
| Gross operating margin | 9900 | €35,809 | €48,761 | +€12,952 | +36.2% |
| Operating profit (loss) | 9901 | €31,912 | €44,498 | +€12,586 | +39.4% |
| Financial income | 75/76B | €304 | €175 | -€129 | -42.5% |
| Recurring financial income | 75 | €304 | €175 | -€129 | -42.5% |
| Financial charges | 65/66B | €82 | €87 | +€5 | +6.0% |
| Recurring financial charges | 65 | €82 | €87 | +€5 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €32,133 | €44,585 | +€12,452 | +38.8% |
| Income taxes | 67/77 | €9,459 | €12,486 | +€3,026 | +32.0% |
| Profit (loss) for the period | 9904 | €22,674 | €32,100 | +€9,426 | +41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,674 | €32,100 | +€9,426 | +41.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.