RMA ASSUR: 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.
RMA ASSUR
Largest movements
- Intangible fixed assets -€100,000
down €100,000 (-15.8%), from €632,603 to €532,603
- Receivables within one year +€17,634
up €17,634 (+552%), from €3,192 to €20,826
- Tangible fixed assets -€9,997
down €9,997 (-38.4%), from €26,019 to €16,022
- Debts after one year -€73,461
down €73,461 (-11.9%), from €619,490 to €546,029
- Profit (loss) carried forward -€50,994
down €50,994 (-121%), from -€42,318 to -€93,313
- Trade debts +€29,215
up €29,215 (+1,415%), from €2,065 to €31,280
- Gross operating margin +€55,503
up €55,503 (+68.3%), from €81,313 to €136,816
- Depreciation +€38,628
up €38,628 (+54.1%), from €71,369 to €109,997
- Staff costs +€18,385
up €18,385 (+52.4%), from €35,103 to €53,488
- Financial charges +€7,930
up €7,930 (+51.1%), from €15,525 to €23,456
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 | €666,347 | €573,726 | -€92,620 | -13.9% |
| Fixed assets | 21/28 | €662,896 | €552,900 | -€109,997 | -16.6% |
| Intangible fixed assets | 21 | €632,603 | €532,603 | -€100,000 | -15.8% |
| Tangible fixed assets | 22/27 | €26,019 | €16,022 | -€9,997 | -38.4% |
| Furniture and vehicles | 24 | €26,019 | €16,022 | -€9,997 | -38.4% |
| Financial fixed assets | 28 | €4,275 | €4,275 | = | 0.0% |
| Current assets | 29/58 | €3,450 | €20,826 | +€17,376 | +504% |
| Amounts receivable within one year | 40/41 | €3,192 | €20,826 | +€17,634 | +552% |
| Other amounts receivable | 41 | €3,192 | €20,826 | +€17,634 | +552% |
| Cash at bank and in hand | 54/58 | €258 | - | -€258 | |
| Total equity and liabilities | 10/49 | €666,347 | €573,726 | -€92,620 | -13.9% |
| Equity | 10/15 | -€39,818 | -€90,813 | -€50,994 | -128% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,318 | -€93,313 | -€50,994 | -121% |
| Amounts payable | 17/49 | €706,165 | €664,539 | -€41,626 | -5.9% |
| Amounts payable after more than one year | 17 | €619,490 | €546,029 | -€73,461 | -11.9% |
| Financial debts | 170/4 | €619,490 | €546,029 | -€73,461 | -11.9% |
| Amounts payable within one year | 42/48 | €86,675 | €118,510 | +€31,835 | +36.7% |
| Current portion of amounts payable after more than one year | 42 | €73,092 | €73,461 | +€369 | +0.5% |
| Financial debts | 43 | - | €2 | +€2 | |
| Credit institutions | 430/8 | - | €2 | +€2 | |
| Trade debts | 44 | €2,065 | €31,280 | +€29,215 | +1,415% |
| Suppliers | 440/4 | €2,065 | €31,280 | +€29,215 | +1,415% |
| Taxes, remuneration and social security | 45 | €11,518 | €13,767 | +€2,249 | +19.5% |
| Taxes | 450/3 | €936 | €769 | -€167 | -17.9% |
| Remuneration and social security | 454/9 | €10,581 | €12,998 | +€2,417 | +22.8% |
| Remuneration, social security and pensions | 62 | €35,103 | €53,488 | +€18,385 | +52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,369 | €109,997 | +€38,628 | +54.1% |
| Other operating charges | 640/8 | €1,634 | €870 | -€764 | -46.8% |
| Gross operating margin | 9900 | €81,313 | €136,816 | +€55,503 | +68.3% |
| Operating profit (loss) | 9901 | -€26,793 | -€27,539 | -€746 | -2.8% |
| Financial charges | 65/66B | €15,525 | €23,456 | +€7,930 | +51.1% |
| Recurring financial charges | 65 | €15,525 | €23,456 | +€7,930 | +51.1% |
| Profit (loss) for the period before taxes | 9903 | -€42,318 | -€50,994 | -€8,676 | -20.5% |
| Profit (loss) for the period | 9904 | -€42,318 | -€50,994 | -€8,676 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,318 | -€50,994 | -€8,676 | -20.5% |
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 26 October 2026 via checked.be.