RM Law: 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 Law
Largest movements
- Cash +€24,118
up €24,118 (+247%), from €9,773 to €33,891
mainly Net result for the year (+€19,071) and Other debts (+€3,050)
- Receivables within one year +€480
up €480 (+9.8%), from €4,881 to €5,361
of which Trade receivables: +€492
- Reserves +€19,071
up €19,071 (+269%), from €7,091 to €26,162
- Other debts +€3,050
up €3,050 (+648%), from €471 to €3,520
- Tax, wage and social debts +€1,346
up €1,346 (+24.3%), from €5,548 to €6,894
- Trade debts +€1,225
up €1,225 (+168%), from €728 to €1,953
- Gross operating margin +€16,236
up €16,236 (+178%), from €9,116 to €25,352
- Taxes +€4,002
up €4,002 (+199%), from €2,009 to €6,011
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 | €14,838 | €39,530 | +€24,692 | +166% |
| Fixed assets | 21/28 | €184 | €84 | -€100 | -54.2% |
| Tangible fixed assets | 22/27 | €184 | €84 | -€100 | -54.2% |
| Furniture and vehicles | 24 | €184 | €84 | -€100 | -54.2% |
| Current assets | 29/58 | €14,654 | €39,446 | +€24,792 | +169% |
| Amounts receivable within one year | 40/41 | €4,881 | €5,361 | +€480 | +9.8% |
| Trade receivables | 40 | €4,869 | €5,361 | +€492 | +10.1% |
| Other amounts receivable | 41 | €12 | €0 | -€12 | -100% |
| Cash at bank and in hand | 54/58 | €9,773 | €33,891 | +€24,118 | +247% |
| Deferred charges and accrued income | 490/1 | - | €193 | +€193 | |
| Total equity and liabilities | 10/49 | €14,838 | €39,530 | +€24,692 | +166% |
| Equity | 10/15 | €8,091 | €27,162 | +€19,071 | +236% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €7,091 | €26,162 | +€19,071 | +269% |
| Distributable reserves | 133 | €7,091 | €26,162 | +€19,071 | +269% |
| Amounts payable | 17/49 | €6,747 | €12,368 | +€5,621 | +83.3% |
| Amounts payable within one year | 42/48 | €6,747 | €12,368 | +€5,621 | +83.3% |
| Trade debts | 44 | €728 | €1,953 | +€1,225 | +168% |
| Suppliers | 440/4 | €728 | €1,953 | +€1,225 | +168% |
| Taxes, remuneration and social security | 45 | €5,548 | €6,894 | +€1,346 | +24.3% |
| Taxes | 450/3 | €5,548 | €6,894 | +€1,346 | +24.3% |
| Other amounts payable | 47/48 | €471 | €3,520 | +€3,050 | +648% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16 | €100 | +€84 | +540% |
| Other operating charges | 640/8 | - | €181 | +€181 | |
| Gross operating margin | 9900 | €9,116 | €25,352 | +€16,236 | +178% |
| Operating profit (loss) | 9901 | €9,101 | €25,071 | +€15,971 | +175% |
| Financial income | 75/76B | €2 | €10 | +€9 | +495% |
| Recurring financial income | 75 | €2 | €10 | +€9 | +495% |
| Financial charges | 65/66B | €2 | €0 | -€2 | -98.3% |
| Recurring financial charges | 65 | €2 | €0 | -€2 | -98.3% |
| Profit (loss) for the period before taxes | 9903 | €9,101 | €25,082 | +€15,981 | +176% |
| Income taxes | 67/77 | €2,009 | €6,011 | +€4,002 | +199% |
| Profit (loss) for the period | 9904 | €7,091 | €19,071 | +€11,979 | +169% |
| Profit (loss) for the period to be appropriated | 9905 | €7,091 | €19,071 | +€11,979 | +169% |
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 16 October 2026 via checked.be.