RMC CONCEPT: 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.
RMC CONCEPT
Largest movements
- Receivables within one year +€9,474
up €9,474 (+16.4%), from €57,861 to €67,336
of which Trade receivables: +€8,370
- Tangible fixed assets -€8,034
down €8,034 (-67.6%), from €11,879 to €3,844
of which Furniture and vehicles: -€5,143
- Other debts +€9,833
up €9,833 (+85.3%), from €11,531 to €21,364
- Tax, wage and social debts -€6,268
down €6,268 (-71.7%), from €8,743 to €2,475
- Debts after one year -€5,219
down €5,219 (-33.4%), from €15,646 to €10,427
- Profit (loss) carried forward +€3,038
up €3,038 (+37.0%), from €8,212 to €11,250
- Gross operating margin -€3,631
down €3,631 (-20.9%), from €17,411 to €13,780
- Depreciation -€1,309
down €1,309 (-22.3%), from €5,866 to €4,558
- Other operating charges +€847
up €847 (+83.9%), from €1,010 to €1,857
- Financial charges +€660
up €660 (+26.0%), from €2,541 to €3,202
- Staff costs -€553
no longer reported in 2025 (was €553)
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 | €71,289 | €72,188 | +€900 | +1.3% |
| Fixed assets | 21/28 | €11,879 | €3,844 | -€8,034 | -67.6% |
| Tangible fixed assets | 22/27 | €11,879 | €3,844 | -€8,034 | -67.6% |
| Plant, machinery and equipment | 23 | €4,704 | €1,813 | -€2,891 | -61.5% |
| Furniture and vehicles | 24 | €7,174 | €2,031 | -€5,143 | -71.7% |
| Current assets | 29/58 | €59,410 | €68,344 | +€8,934 | +15.0% |
| Amounts receivable within one year | 40/41 | €57,861 | €67,336 | +€9,474 | +16.4% |
| Trade receivables | 40 | €35,910 | €44,280 | +€8,370 | +23.3% |
| Other amounts receivable | 41 | €21,951 | €23,055 | +€1,104 | +5.0% |
| Cash at bank and in hand | 54/58 | €1,549 | €1,009 | -€540 | -34.9% |
| Total equity and liabilities | 10/49 | €71,289 | €72,188 | +€900 | +1.3% |
| Equity | 10/15 | €16,272 | €19,310 | +€3,038 | +18.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,212 | €11,250 | +€3,038 | +37.0% |
| Amounts payable | 17/49 | €55,017 | €52,878 | -€2,139 | -3.9% |
| Amounts payable after more than one year | 17 | €15,646 | €10,427 | -€5,219 | -33.4% |
| Financial debts | 170/4 | €15,646 | €10,427 | -€5,219 | -33.4% |
| Amounts payable within one year | 42/48 | €38,870 | €42,451 | +€3,581 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €4,743 | €5,219 | +€477 | +10.0% |
| Trade debts | 44 | €13,853 | €13,393 | -€461 | -3.3% |
| Suppliers | 440/4 | €13,853 | €13,393 | -€461 | -3.3% |
| Taxes, remuneration and social security | 45 | €8,743 | €2,475 | -€6,268 | -71.7% |
| Taxes | 450/3 | €8,743 | €2,475 | -€6,268 | -71.7% |
| Other amounts payable | 47/48 | €11,531 | €21,364 | +€9,833 | +85.3% |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Remuneration, social security and pensions | 62 | €553 | - | -€553 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,866 | €4,558 | -€1,309 | -22.3% |
| Other operating charges | 640/8 | €1,010 | €1,857 | +€847 | +83.9% |
| Gross operating margin | 9900 | €17,411 | €13,780 | -€3,631 | -20.9% |
| Operating profit (loss) | 9901 | €9,981 | €7,365 | -€2,617 | -26.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,541 | €3,202 | +€660 | +26.0% |
| Recurring financial charges | 65 | €2,541 | €3,202 | +€660 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €7,441 | €4,163 | -€3,277 | -44.0% |
| Income taxes | 67/77 | €1,388 | €1,125 | -€263 | -19.0% |
| Profit (loss) for the period | 9904 | €6,052 | €3,038 | -€3,014 | -49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,052 | €3,038 | -€3,014 | -49.8% |
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 19 October 2026 via checked.be.