RM GENERAL: 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 GENERAL
Largest movements
- Receivables within one year +€5,472
new in 2024: €5,472
- Tangible fixed assets +€3,049
new in 2024: €3,049
- Cash -€1,751
down €1,751 (-35.0%), from €5,000 to €3,249
mainly Receivables within one year (-€5,472) and Contributions, distributions and other (-€5,000)
- Deferred charges and accrued income +€223
new in 2024: €223
- Profit (loss) carried forward +€5,950
new in 2024: €5,950
- Contributions -€5,000
no longer reported in 2024 (was €5,000)
- Other debts +€3,201
new in 2024: €3,201
- Tax, wage and social debts +€1,859
new in 2024: €1,859
- Trade debts +€982
new in 2024: €982
- Turnover +€42,085
up €42,085, from €0 to €42,085
- Purchases and services +€34,167
new in 2024: €34,167
- Gross operating margin +€9,673
new in 2024: €9,673
- Taxes +€1,859
new in 2024: €1,859
- Depreciation +€951
new in 2024: €951
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,000 | €11,992 | +€6,992 | +139.8% |
| Fixed assets | 21/28 | - | €3,049 | +€3,049 | |
| Tangible fixed assets | 22/27 | - | €3,049 | +€3,049 | |
| Furniture and vehicles | 24 | - | €3,049 | +€3,049 | |
| Current assets | 29/58 | €5,000 | €8,943 | +€3,943 | +78.9% |
| Amounts receivable within one year | 40/41 | - | €5,472 | +€5,472 | |
| Other amounts receivable | 41 | - | €5,472 | +€5,472 | |
| Cash at bank and in hand | 54/58 | €5,000 | €3,249 | -€1,751 | -35.0% |
| Deferred charges and accrued income | 490/1 | - | €223 | +€223 | |
| Total equity and liabilities | 10/49 | €5,000 | €11,992 | +€6,992 | +139.8% |
| Equity | 10/15 | €5,000 | €5,950 | +€950 | +19.0% |
| Contributions | 10/11 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | - | €5,950 | +€5,950 | |
| Amounts payable | 17/49 | - | €6,042 | +€6,042 | |
| Amounts payable within one year | 42/48 | - | €6,042 | +€6,042 | |
| Trade debts | 44 | - | €982 | +€982 | |
| Suppliers | 440/4 | - | €982 | +€982 | |
| Taxes, remuneration and social security | 45 | - | €1,859 | +€1,859 | |
| Taxes | 450/3 | - | €1,859 | +€1,859 | |
| Other amounts payable | 47/48 | - | €3,201 | +€3,201 | |
| Turnover | 70 | €0 | €42,085 | +€42,085 | |
| Non-recurring operating income | 76A | - | €135 | +€135 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €34,167 | +€34,167 | |
| Remuneration, social security and pensions | 62 | - | €505 | +€505 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €951 | +€951 | |
| Other operating charges | 640/8 | - | €361 | +€361 | |
| Gross operating margin | 9900 | - | €9,673 | +€9,673 | |
| Operating profit (loss) | 9901 | - | €7,856 | +€7,856 | |
| Financial charges | 65/66B | - | €47 | +€47 | |
| Recurring financial charges | 65 | - | €47 | +€47 | |
| Profit (loss) for the period before taxes | 9903 | - | €7,809 | +€7,809 | |
| Income taxes | 67/77 | - | €1,859 | +€1,859 | |
| Profit (loss) for the period | 9904 | - | €5,950 | +€5,950 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €5,950 | +€5,950 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.