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 within one year +€28,895
up €28,895 (+189%), from €15,256 to €44,151
of which Other amounts receivable: +€28,397
- Cash +€14,489
up €14,489 (+49.9%), from €29,048 to €43,537
mainly Net result for the year (+€43,933) and Tax, wage and social debts (+€8,367)
- Tangible fixed assets +€3,650
up €3,650 (+74.9%), from €4,874 to €8,524
of which Furniture and vehicles: +€4,056
- Profit (loss) carried forward +€43,933
up €43,933 (+175%), from €25,128 to €69,061
- Tax, wage and social debts +€8,367
up €8,367 (+53.2%), from €15,726 to €24,092
- Other debts -€2,973
down €2,973 (-100%), from €2,973 to €0
- Trade debts -€1,801
down €1,801 (-76.6%), from €2,352 to €551
- Gross operating margin +€22,356
up €22,356 (+60.5%), from €36,935 to €59,291
- Taxes +€6,027
up €6,027 (+77.0%), from €7,829 to €13,856
- Depreciation -€896
down €896 (-34.2%), from €2,620 to €1,724
- Financial income +€867
up €867 (+197,111%), from €0 to €868
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 | €49,179 | €96,704 | +€47,526 | +96.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €4,874 | €8,524 | +€3,650 | +74.9% |
| Tangible fixed assets | 22/27 | €4,874 | €8,524 | +€3,650 | +74.9% |
| Plant, machinery and equipment | 23 | €1,697 | €1,291 | -€406 | -23.9% |
| Furniture and vehicles | 24 | €3,177 | €7,233 | +€4,056 | +128% |
| Current assets | 29/58 | €44,304 | €88,180 | +€43,875 | +99.0% |
| Amounts receivable within one year | 40/41 | €15,256 | €44,151 | +€28,895 | +189% |
| Trade receivables | 40 | €15,256 | €15,754 | +€498 | +3.3% |
| Other amounts receivable | 41 | €0 | €28,397 | +€28,397 | |
| Cash at bank and in hand | 54/58 | €29,048 | €43,537 | +€14,489 | +49.9% |
| Deferred charges and accrued income | 490/1 | - | €492 | +€492 | |
| Total equity and liabilities | 10/49 | €49,179 | €96,704 | +€47,526 | +96.6% |
| Equity | 10/15 | €28,128 | €72,061 | +€43,933 | +156% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,128 | €69,061 | +€43,933 | +175% |
| Amounts payable | 17/49 | €21,051 | €24,644 | +€3,593 | +17.1% |
| Amounts payable within one year | 42/48 | €21,051 | €24,644 | +€3,593 | +17.1% |
| Trade debts | 44 | €2,352 | €551 | -€1,801 | -76.6% |
| Suppliers | 440/4 | €2,352 | €551 | -€1,801 | -76.6% |
| Taxes, remuneration and social security | 45 | €15,726 | €24,092 | +€8,367 | +53.2% |
| Taxes | 450/3 | €15,726 | €24,092 | +€8,367 | +53.2% |
| Other amounts payable | 47/48 | €2,973 | €0 | -€2,973 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,620 | €1,724 | -€896 | -34.2% |
| Other operating charges | 640/8 | €450 | €461 | +€11 | +2.4% |
| Gross operating margin | 9900 | €36,935 | €59,291 | +€22,356 | +60.5% |
| Operating profit (loss) | 9901 | €33,865 | €57,107 | +€23,242 | +68.6% |
| Financial income | 75/76B | €0 | €868 | +€867 | +197,111% |
| Recurring financial income | 75 | €0 | €868 | +€867 | +197,111% |
| Financial charges | 65/66B | €155 | €185 | +€30 | +19.4% |
| Recurring financial charges | 65 | €155 | €185 | +€30 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €33,710 | €57,789 | +€24,079 | +71.4% |
| Income taxes | 67/77 | €7,829 | €13,856 | +€6,027 | +77.0% |
| Profit (loss) for the period | 9904 | €25,881 | €43,933 | +€18,052 | +69.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,881 | €43,933 | +€18,052 | +69.8% |
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 24 October 2026 via checked.be.