RMA CONSULT: 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 CONSULT
Largest movements
- Cash +€61,787
up €61,787 (+139%), from €44,498 to €106,285
mainly Net result for the year (+€46,882) and Depreciation (+€20,099)
- Tangible fixed assets -€20,099
down €20,099 (-3.0%), from €670,334 to €650,234
of which Assets under construction and advance payments: -€36,332
- Reserves +€150,741
up €150,741 (+93.2%), from €161,684 to €312,425
of which Distributable reserves: +€155,104
- Profit (loss) carried forward -€103,859
no longer reported in 2025 (was €103,859)
- Debts after one year -€13,463
down €13,463 (-4.1%), from €331,467 to €318,004
- Trade debts -€10,105
no longer reported in 2025 (was €10,105)
- Tax, wage and social debts +€9,682
up €9,682 (+56.1%), from €17,273 to €26,956
of which Remuneration and social security: +€5,384
- Gross operating margin -€179,330
down €179,330 (-68.3%), from €262,483 to €83,153
- Financial charges -€3,056
down €3,056 (-18.8%), from €16,226 to €13,170
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 | €808,562 | €851,892 | +€43,331 | +5.4% |
| Fixed assets | 21/28 | €670,334 | €650,234 | -€20,099 | -3.0% |
| Tangible fixed assets | 22/27 | €670,334 | €650,234 | -€20,099 | -3.0% |
| Land and buildings | 22 | €625,952 | €608,404 | -€17,548 | -2.8% |
| Plant, machinery and equipment | 23 | €8,050 | €41,831 | +€33,781 | +420% |
| Assets under construction and advance payments | 27 | €36,332 | - | -€36,332 | |
| Current assets | 29/58 | €138,228 | €201,658 | +€63,430 | +45.9% |
| Amounts receivable within one year | 40/41 | €17,930 | €17,458 | -€472 | -2.6% |
| Trade receivables | 40 | €17,930 | €17,458 | -€472 | -2.6% |
| Current investments | 50/53 | €75,800 | €75,800 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,498 | €106,285 | +€61,787 | +139% |
| Deferred charges and accrued income | 490/1 | - | €2,115 | +€2,115 | |
| Total equity and liabilities | 10/49 | €808,562 | €851,892 | +€43,331 | +5.4% |
| Equity | 10/15 | €277,943 | €324,825 | +€46,882 | +16.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €161,684 | €312,425 | +€150,741 | +93.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €159,824 | €155,461 | -€4,363 | -2.7% |
| Distributable reserves | 133 | - | €155,104 | +€155,104 | |
| Profit (loss) carried forward | 14 | €103,859 | - | -€103,859 | |
| Provisions and deferred taxes | 16 | €152,025 | €150,570 | -€1,454 | -1.0% |
| Provisions for liabilities and charges | 160/5 | €105,000 | €105,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €105,000 | €105,000 | = | 0.0% |
| Deferred taxes | 168 | €47,025 | €45,570 | -€1,454 | -3.1% |
| Amounts payable | 17/49 | €378,594 | €376,497 | -€2,097 | -0.6% |
| Amounts payable after more than one year | 17 | €331,467 | €318,004 | -€13,463 | -4.1% |
| Financial debts | 170/4 | €331,467 | €318,004 | -€13,463 | -4.1% |
| Amounts payable within one year | 42/48 | €46,953 | €54,678 | +€7,724 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €12,975 | €13,463 | +€488 | +3.8% |
| Trade debts | 44 | €10,105 | - | -€10,105 | |
| Suppliers | 440/4 | €10,105 | - | -€10,105 | |
| Taxes, remuneration and social security | 45 | €17,273 | €26,956 | +€9,682 | +56.1% |
| Taxes | 450/3 | €10,520 | €14,818 | +€4,298 | +40.9% |
| Remuneration and social security | 454/9 | €6,753 | €12,138 | +€5,384 | +79.7% |
| Other amounts payable | 47/48 | €6,601 | €14,259 | +€7,658 | +116% |
| Accrued charges and deferred income | 492/3 | €174 | €3,816 | +€3,642 | +2,096% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,098 | €20,099 | +€2 | 0.0% |
| Other operating charges | 640/8 | €3,114 | €4,382 | +€1,268 | +40.7% |
| Gross operating margin | 9900 | €262,483 | €83,153 | -€179,330 | -68.3% |
| Operating profit (loss) | 9901 | €239,271 | €58,672 | -€180,599 | -75.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.0% |
| Financial charges | 65/66B | €16,226 | €13,170 | -€3,056 | -18.8% |
| Recurring financial charges | 65 | €16,226 | €13,170 | -€3,056 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €223,046 | €45,502 | -€177,545 | -79.6% |
| Transfer from deferred taxes | 780 | €1,454 | €1,454 | = | 0.0% |
| Transfer to deferred taxes | 680 | €48,479 | - | -€48,479 | |
| Income taxes | 67/77 | - | €74 | +€74 | |
| Profit (loss) for the period | 9904 | €176,022 | €46,882 | -€129,140 | -73.4% |
| Transfer from tax-exempt reserves | 789 | €4,363 | €4,363 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €145,437 | - | -€145,437 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,947 | €51,245 | +€16,298 | +46.6% |
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 23 October 2026 via checked.be.