RMD- CONSEILS: 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.
RMD- CONSEILS
Largest movements
- Intangible fixed assets -€79,703
down €79,703 (-12.4%), from €642,577 to €562,874
- Tangible fixed assets +€69,822
up €69,822 (+10.4%), from €671,874 to €741,696
of which Furniture and vehicles: +€73,381
- Cash +€57,365
up €57,365 (+27.2%), from €211,143 to €268,508
mainly Other debts (+€375,271) and Net result for the year (+€214,639)
- Other debts +€375,271
up €375,271 (+459%), from €81,800 to €457,071
- Reserves -€219,400
down €219,400 (-25.2%), from €870,360 to €650,960
of which Distributable reserves: -€219,400
- Debts after one year -€86,783
down €86,783 (-26.2%), from €331,646 to €244,863
- Profit (loss) carried forward -€22,232
down €22,232 (-4.6%), from €481,358 to €459,126
- Staff costs +€158,301
up €158,301 (+46.6%), from €339,758 to €498,059
- Gross operating margin +€112,275
up €112,275 (+12.5%), from €896,041 to €1.0m
- Depreciation +€51,747
up €51,747 (+36.8%), from €140,800 to €192,548
- Taxes -€30,908
down €30,908 (-22.1%), from €140,097 to €109,189
- Financial income +€17,586
up €17,586 (+120%), from €14,702 to €32,289
of which Non-recurring financial income: +€25,000
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 | €2,044,181 | €2,096,139 | +€51,958 | +2.5% |
| Fixed assets | 21/28 | €1,314,451 | €1,304,571 | -€9,880 | -0.8% |
| Intangible fixed assets | 21 | €642,577 | €562,874 | -€79,703 | -12.4% |
| Tangible fixed assets | 22/27 | €671,874 | €741,696 | +€69,822 | +10.4% |
| Land and buildings | 22 | €511,226 | €507,668 | -€3,559 | -0.7% |
| Furniture and vehicles | 24 | €160,647 | €234,028 | +€73,381 | +45.7% |
| Current assets | 29/58 | €729,730 | €791,569 | +€61,838 | +8.5% |
| Amounts receivable within one year | 40/41 | €80,552 | €93,458 | +€12,906 | +16.0% |
| Trade receivables | 40 | €80,552 | €93,429 | +€12,877 | +16.0% |
| Other amounts receivable | 41 | €0 | €29 | +€29 | |
| Current investments | 50/53 | €400,000 | €400,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €211,143 | €268,508 | +€57,365 | +27.2% |
| Deferred charges and accrued income | 490/1 | €38,035 | €29,602 | -€8,433 | -22.2% |
| Total equity and liabilities | 10/49 | €2,044,181 | €2,096,139 | +€51,958 | +2.5% |
| Equity | 10/15 | €1,370,318 | €1,128,686 | -€241,632 | -17.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €870,360 | €650,960 | -€219,400 | -25.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €868,500 | €649,100 | -€219,400 | -25.3% |
| Profit (loss) carried forward | 14 | €481,358 | €459,126 | -€22,232 | -4.6% |
| Amounts payable | 17/49 | €673,863 | €967,453 | +€293,590 | +43.6% |
| Amounts payable after more than one year | 17 | €331,646 | €244,863 | -€86,783 | -26.2% |
| Financial debts | 170/4 | €331,646 | €244,863 | -€86,783 | -26.2% |
| Amounts payable within one year | 42/48 | €342,217 | €722,590 | +€380,373 | +111% |
| Current portion of amounts payable after more than one year | 42 | €129,346 | €149,195 | +€19,849 | +15.3% |
| Trade debts | 44 | €40,989 | €45,902 | +€4,913 | +12.0% |
| Suppliers | 440/4 | €40,989 | €45,902 | +€4,913 | +12.0% |
| Taxes, remuneration and social security | 45 | €90,082 | €70,421 | -€19,661 | -21.8% |
| Taxes | 450/3 | €56,235 | €22,102 | -€34,133 | -60.7% |
| Remuneration and social security | 454/9 | €33,847 | €48,320 | +€14,472 | +42.8% |
| Other amounts payable | 47/48 | €81,800 | €457,071 | +€375,271 | +459% |
| Remuneration, social security and pensions | 62 | €339,758 | €498,059 | +€158,301 | +46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140,800 | €192,548 | +€51,747 | +36.8% |
| Other operating charges | 640/8 | €7,337 | €8,597 | +€1,261 | +17.2% |
| Gross operating margin | 9900 | €896,041 | €1,008,316 | +€112,275 | +12.5% |
| Operating profit (loss) | 9901 | €408,146 | €309,113 | -€99,034 | -24.3% |
| Financial income | 75/76B | €14,702 | €32,289 | +€17,586 | +120% |
| Recurring financial income | 75 | €14,702 | €7,289 | -€7,414 | -50.4% |
| Non-recurring financial income | 76B | €0 | €25,000 | +€25,000 | |
| Financial charges | 65/66B | €11,922 | €17,573 | +€5,651 | +47.4% |
| Recurring financial charges | 65 | €11,922 | €17,573 | +€5,651 | +47.4% |
| Profit (loss) for the period before taxes | 9903 | €410,927 | €323,829 | -€87,099 | -21.2% |
| Income taxes | 67/77 | €140,097 | €109,189 | -€30,908 | -22.1% |
| Profit (loss) for the period | 9904 | €270,830 | €214,639 | -€56,191 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €270,830 | €214,639 | -€56,191 | -20.7% |
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 23 October 2026 via checked.be.