RM FOOD: 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 FOOD
Largest movements
- Receivables within one year +€32,566
up €32,566 (+123.7%), from €26,326 to €58,891
of which Trade receivables: +€22,102
- Tangible fixed assets -€28,013
down €28,013 (-17.9%), from €156,343 to €128,331
- Cash +€15,036
up €15,036 (+247.0%), from €6,086 to €21,122
mainly Net result for the year (+€46,856) and Depreciation (+€37,670)
- Deferred charges and accrued income -€2,474
no longer reported in 2025 (was €2,474)
- Other debts +€34,082
up €34,082 (+119.9%), from €28,418 to €62,500
- Debts after one year -€32,778
down €32,778 (-44.5%), from €73,717 to €40,939
- Tax, wage and social debts +€22,475
up €22,475 (+89900.0%), from €25 to €22,500
of which Taxes: +€22,500
- Current portion of long-term debt -€3,350
down €3,350 (-9.4%), from €35,703 to €32,353
- Profit (loss) carried forward -€3,144
down €3,144 (-6.1%), from €51,414 to €48,269
- Staff costs -€42,373
down €42,373 (-52.1%), from €81,393 to €39,021
- Depreciation +€19,315
up €19,315 (+105.2%), from €18,355 to €37,670
- Taxes +€15,000
new in 2025: €15,000
- Financial charges -€1,779
down €1,779 (-25.4%), from €7,017 to €5,238
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 | €194,534 | €213,155 | +€18,621 | +9.6% |
| Fixed assets | 21/28 | €156,343 | €128,331 | -€28,013 | -17.9% |
| Tangible fixed assets | 22/27 | €156,343 | €128,331 | -€28,013 | -17.9% |
| Land and buildings | 22 | €35,259 | €29,116 | -€6,144 | -17.4% |
| Plant, machinery and equipment | 23 | €24,656 | €18,910 | -€5,746 | -23.3% |
| Furniture and vehicles | 24 | €24,396 | €17,931 | -€6,465 | -26.5% |
| Leasing and similar rights | 25 | €72,031 | €62,373 | -€9,658 | -13.4% |
| Current assets | 29/58 | €38,191 | €84,824 | +€46,633 | +122.1% |
| Stocks and contracts in progress | 3 | €3,305 | €4,811 | +€1,506 | +45.6% |
| Stocks | 30/36 | €3,305 | €4,811 | +€1,506 | +45.6% |
| Amounts receivable within one year | 40/41 | €26,326 | €58,891 | +€32,566 | +123.7% |
| Trade receivables | 40 | - | €22,102 | +€22,102 | |
| Other amounts receivable | 41 | €26,326 | €36,790 | +€10,464 | +39.7% |
| Cash at bank and in hand | 54/58 | €6,086 | €21,122 | +€15,036 | +247.0% |
| Deferred charges and accrued income | 490/1 | €2,474 | - | -€2,474 | |
| Total equity and liabilities | 10/49 | €194,534 | €213,155 | +€18,621 | +9.6% |
| Equity | 10/15 | €51,415 | €48,270 | -€3,144 | -6.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Contributions outside capital | 11 | €1 | €1 | = | 0.0% |
| Other | 1109/19 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,414 | €48,269 | -€3,144 | -6.1% |
| Amounts payable | 17/49 | €143,119 | €164,885 | +€21,765 | +15.2% |
| Amounts payable after more than one year | 17 | €73,717 | €40,939 | -€32,778 | -44.5% |
| Financial debts | 170/4 | €73,717 | €40,939 | -€32,778 | -44.5% |
| Amounts payable within one year | 42/48 | €68,602 | €123,146 | +€54,544 | +79.5% |
| Current portion of amounts payable after more than one year | 42 | €35,703 | €32,353 | -€3,350 | -9.4% |
| Trade debts | 44 | €4,456 | €5,793 | +€1,337 | +30.0% |
| Suppliers | 440/4 | €4,456 | €5,793 | +€1,337 | +30.0% |
| Taxes, remuneration and social security | 45 | €25 | €22,500 | +€22,475 | +89900.0% |
| Taxes | 450/3 | - | €22,500 | +€22,500 | |
| Remuneration and social security | 454/9 | €25 | - | -€25 | |
| Other amounts payable | 47/48 | €28,418 | €62,500 | +€34,082 | +119.9% |
| Accrued charges and deferred income | 492/3 | €800 | €800 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €81,393 | €39,021 | -€42,373 | -52.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,355 | €37,670 | +€19,315 | +105.2% |
| Other operating charges | 640/8 | €1,168 | €1,058 | -€110 | -9.4% |
| Gross operating margin | 9900 | €145,443 | €144,840 | -€603 | -0.4% |
| Operating profit (loss) | 9901 | €44,527 | €67,091 | +€22,564 | +50.7% |
| Financial income | 75/76B | €1 | €2 | +€2 | +313.6% |
| Recurring financial income | 75 | €1 | €2 | +€2 | +313.6% |
| Financial charges | 65/66B | €7,017 | €5,238 | -€1,779 | -25.4% |
| Recurring financial charges | 65 | €7,017 | €5,238 | -€1,779 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €37,510 | €61,856 | +€24,345 | +64.9% |
| Income taxes | 67/77 | - | €15,000 | +€15,000 | |
| Profit (loss) for the period | 9904 | €37,510 | €46,856 | +€9,345 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,510 | €46,856 | +€9,345 | +24.9% |
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 10 October 2026 via checked.be.