RMConsult: what changed
Two fiscal 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.
RMConsult
Largest movements
- Cash -€31,746
down €31,746 (-32.2%), from €98,470 to €66,724
mainly Contributions, distributions and other (-€52,941) and Debts after one year (-€11,963)
- Tangible fixed assets -€15,756
down €15,756 (-19.3%), from €81,430 to €65,674
of which Furniture and vehicles: -€12,882
- Receivables within one year -€4,549
down €4,549 (-63.0%), from €7,217 to €2,669
- Reserves -€26,882
down €26,882 (-22.5%), from €119,263 to €92,381
- Debts after one year -€11,963
down €11,963 (-40.0%), from €29,931 to €17,968
- Tax, wage and social debts -€9,586
down €9,586 (-50.0%), from €19,172 to €9,586
- Trade debts -€3,615
down €3,615 (-80.7%), from €4,477 to €862
- Gross operating margin +€7,686
up €7,686 (+15.6%), from €49,127 to €56,812
- Taxes +€1,378
up €1,378 (+17.7%), from €7,783 to €9,161
- Depreciation +€1,194
up €1,194 (+6.8%), from €17,439 to €18,633
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.
Cash bridge derived
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 | €188,911 | €136,928 | -€51,983 | -27.5% |
| Fixed assets | 21/28 | €81,830 | €66,074 | -€15,756 | -19.3% |
| Tangible fixed assets | 22/27 | €81,430 | €65,674 | -€15,756 | -19.3% |
| Land and buildings | 22 | €35,464 | €31,068 | -€4,396 | -12.4% |
| Plant, machinery and equipment | 23 | €1,460 | €2,982 | +€1,523 | +104.3% |
| Furniture and vehicles | 24 | €44,506 | €31,624 | -€12,882 | -28.9% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €107,081 | €70,854 | -€36,227 | -33.8% |
| Amounts receivable within one year | 40/41 | €7,217 | €2,669 | -€4,549 | -63.0% |
| Other amounts receivable | 41 | €7,217 | €2,669 | -€4,549 | -63.0% |
| Cash at bank and in hand | 54/58 | €98,470 | €66,724 | -€31,746 | -32.2% |
| Deferred charges and accrued income | 490/1 | €1,394 | €1,461 | +€67 | +4.8% |
| Total equity and liabilities | 10/49 | €188,911 | €136,928 | -€51,983 | -27.5% |
| Equity | 10/15 | €121,763 | €94,881 | -€26,882 | -22.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €119,263 | €92,381 | -€26,882 | -22.5% |
| Distributable reserves | 133 | €119,263 | €92,381 | -€26,882 | -22.5% |
| Amounts payable | 17/49 | €67,148 | €42,047 | -€25,101 | -37.4% |
| Amounts payable after more than one year | 17 | €29,931 | €17,968 | -€11,963 | -40.0% |
| Financial debts | 170/4 | €29,931 | €17,968 | -€11,963 | -40.0% |
| Amounts payable within one year | 42/48 | €35,049 | €22,412 | -€12,638 | -36.1% |
| Current portion of amounts payable after more than one year | 42 | €11,400 | €11,963 | +€564 | +4.9% |
| Trade debts | 44 | €4,477 | €862 | -€3,615 | -80.7% |
| Suppliers | 440/4 | €4,477 | €862 | -€3,615 | -80.7% |
| Taxes, remuneration and social security | 45 | €19,172 | €9,586 | -€9,586 | -50.0% |
| Taxes | 450/3 | €19,172 | €9,586 | -€9,586 | -50.0% |
| Accrued charges and deferred income | 492/3 | €2,168 | €1,668 | -€500 | -23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,439 | €18,633 | +€1,194 | +6.8% |
| Other operating charges | 640/8 | €692 | €993 | +€302 | +43.6% |
| Gross operating margin | 9900 | €49,127 | €56,812 | +€7,686 | +15.6% |
| Operating profit (loss) | 9901 | €30,996 | €37,186 | +€6,191 | +20.0% |
| Financial income | 75/76B | €108 | €158 | +€50 | +45.8% |
| Recurring financial income | 75 | €108 | €158 | +€50 | +45.8% |
| Financial charges | 65/66B | €2,526 | €2,124 | -€402 | -15.9% |
| Recurring financial charges | 65 | €2,526 | €2,124 | -€402 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €28,578 | €35,220 | +€6,642 | +23.2% |
| Income taxes | 67/77 | €7,783 | €9,161 | +€1,378 | +17.7% |
| Profit (loss) for the period | 9904 | €20,795 | €26,060 | +€5,264 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,795 | €26,060 | +€5,264 | +25.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.