RMA MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€19,440
up €19,440 (+44.6%), from €43,630 to €63,070
mainly Receivables within one year (+€19,102) and Net result for the year (+€7,599)
- Receivables within one year -€19,102
down €19,102 (-100%), from €19,102 to €0
- Profit (loss) carried forward +€7,599
up €7,599 (+151%), from €5,032 to €12,631
- Other debts -€6,144
down €6,144 (-14.0%), from €43,917 to €37,773
- Current portion of long-term debt -€5,833
down €5,833 (-100%), from €5,833 to €0
- Trade debts +€3,072
up €3,072, from €0 to €3,072
- Tax, wage and social debts +€1,239
up €1,239 (+5.8%), from €21,415 to €22,655
- Depreciation -€12,769
down €12,769 (-71.8%), from €17,795 to €5,026
- Other operating charges -€830
down €830 (-39.2%), from €2,114 to €1,285
- Gross operating margin +€286
up €286 (+1.7%), from €16,887 to €17,173
- Taxes +€285
up €285 (+136%), from €210 to €495
- Financial charges -€199
down €199 (-6.7%), from €2,966 to €2,768
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 | €95,548 | €95,481 | -€67 | -0.1% |
| Fixed assets | 21/28 | €24,191 | €24,033 | -€159 | -0.7% |
| Tangible fixed assets | 22/27 | €24,191 | €24,033 | -€159 | -0.7% |
| Land and buildings | 22 | €19,553 | €18,950 | -€603 | -3.1% |
| Furniture and vehicles | 24 | €4,638 | €5,082 | +€444 | +9.6% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €71,357 | €71,449 | +€92 | +0.1% |
| Amounts receivable within one year | 40/41 | €19,102 | €0 | -€19,102 | -100% |
| Trade receivables | 40 | €19,102 | €0 | -€19,102 | -100% |
| Current investments | 50/53 | €7,300 | €7,300 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €43,630 | €63,070 | +€19,440 | +44.6% |
| Deferred charges and accrued income | 490/1 | €1,325 | €1,078 | -€247 | -18.6% |
| Total equity and liabilities | 10/49 | €95,548 | €95,481 | -€67 | -0.1% |
| Equity | 10/15 | €24,382 | €31,981 | +€7,599 | +31.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €800 | €800 | = | 0.0% |
| Distributable reserves | 133 | €800 | €800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,032 | €12,631 | +€7,599 | +151% |
| Amounts payable | 17/49 | €71,166 | €63,500 | -€7,666 | -10.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €71,166 | €63,500 | -€7,666 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €5,833 | €0 | -€5,833 | -100% |
| Trade debts | 44 | €0 | €3,072 | +€3,072 | |
| Suppliers | 440/4 | €0 | €3,072 | +€3,072 | |
| Taxes, remuneration and social security | 45 | €21,415 | €22,655 | +€1,239 | +5.8% |
| Taxes | 450/3 | €21,415 | €22,655 | +€1,239 | +5.8% |
| Other amounts payable | 47/48 | €43,917 | €37,773 | -€6,144 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,795 | €5,026 | -€12,769 | -71.8% |
| Other operating charges | 640/8 | €2,114 | €1,285 | -€830 | -39.2% |
| Gross operating margin | 9900 | €16,887 | €17,173 | +€286 | +1.7% |
| Operating profit (loss) | 9901 | -€3,022 | €10,862 | +€13,884 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.5% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.5% |
| Financial charges | 65/66B | €2,966 | €2,768 | -€199 | -6.7% |
| Recurring financial charges | 65 | €2,966 | €2,768 | -€199 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,987 | €8,094 | +€14,081 | |
| Income taxes | 67/77 | €210 | €495 | +€285 | +136% |
| Profit (loss) for the period | 9904 | -€6,197 | €7,599 | +€13,796 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,197 | €7,599 | +€13,796 |
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 26 October 2026 via checked.be.