RMJ COOKING: 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.
RMJ COOKING
Largest movements
- Receivables within one year -€84,988
down €84,988 (-68.4%), from €124,317 to €39,329
of which Trade receivables: -€44,008
- Intangible fixed assets -€26,260
no longer reported in 2024 (was €26,260)
- Tangible fixed assets -€23,961
down €23,961 (-11.3%), from €211,632 to €187,671
- Cash -€5,560
down €5,560 (-4.4%), from €125,455 to €119,895
mainly Net result for the year (-€87,697) and Debts after one year (-€43,837)
- Profit (loss) carried forward -€87,697
down €87,697 (-73.3%), from -€119,575 to -€207,273
- Debts after one year -€43,837
down €43,837 (-23.5%), from €186,411 to €142,574
- Trade debts -€14,770
down €14,770 (-12.5%), from €117,787 to €103,018
- Tax, wage and social debts +€6,398
up €6,398 (+3.4%), from €189,263 to €195,661
of which Remuneration and social security: +€7,754
- Gross operating margin -€81,257
down €81,257 (-29.7%), from €273,609 to €192,352
- Staff costs -€21,736
down €21,736 (-10.2%), from €213,428 to €191,692
- Depreciation -€17,704
down €17,704 (-24.5%), from €72,219 to €54,516
- Financial charges +€12,134
up €12,134 (+58.0%), from €20,929 to €33,062
- Other operating charges -€4,589
down €4,589 (-89.5%), from €5,127 to €538
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €519,716 | €380,075 | -€139,641 | -26.9% |
| Fixed assets | 21/28 | €237,893 | €187,671 | -€50,221 | -21.1% |
| Intangible fixed assets | 21 | €26,260 | - | -€26,260 | |
| Tangible fixed assets | 22/27 | €211,632 | €187,671 | -€23,961 | -11.3% |
| Land and buildings | 22 | €159,754 | €149,754 | -€10,000 | -6.3% |
| Plant, machinery and equipment | 23 | €27,911 | €18,428 | -€9,483 | -34.0% |
| Furniture and vehicles | 24 | €10,070 | €8,671 | -€1,399 | -13.9% |
| Other tangible fixed assets | 26 | €13,897 | €10,818 | -€3,079 | -22.2% |
| Current assets | 29/58 | €281,824 | €192,404 | -€89,420 | -31.7% |
| Stocks and contracts in progress | 3 | €28,800 | €26,356 | -€2,444 | -8.5% |
| Stocks | 30/36 | €28,800 | €26,356 | -€2,444 | -8.5% |
| Amounts receivable within one year | 40/41 | €124,317 | €39,329 | -€84,988 | -68.4% |
| Trade receivables | 40 | €57,467 | €13,459 | -€44,008 | -76.6% |
| Other amounts receivable | 41 | €66,850 | €25,870 | -€40,980 | -61.3% |
| Cash at bank and in hand | 54/58 | €125,455 | €119,895 | -€5,560 | -4.4% |
| Deferred charges and accrued income | 490/1 | €3,252 | €6,824 | +€3,572 | +109.8% |
| Total equity and liabilities | 10/49 | €519,716 | €380,075 | -€139,641 | -26.9% |
| Equity | 10/15 | -€19,575 | -€107,273 | -€87,697 | -448.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€119,575 | -€207,273 | -€87,697 | -73.3% |
| Amounts payable | 17/49 | €539,292 | €487,348 | -€51,944 | -9.6% |
| Amounts payable after more than one year | 17 | €186,411 | €142,574 | -€43,837 | -23.5% |
| Financial debts | 170/4 | €186,411 | €142,574 | -€43,837 | -23.5% |
| Amounts payable within one year | 42/48 | €352,881 | €344,774 | -€8,107 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €45,831 | €43,837 | -€1,994 | -4.4% |
| Trade debts | 44 | €117,787 | €103,018 | -€14,770 | -12.5% |
| Suppliers | 440/4 | €117,787 | €103,018 | -€14,770 | -12.5% |
| Advances received on contracts in progress | 46 | - | €2,259 | +€2,259 | |
| Taxes, remuneration and social security | 45 | €189,263 | €195,661 | +€6,398 | +3.4% |
| Taxes | 450/3 | €72,886 | €71,530 | -€1,356 | -1.9% |
| Remuneration and social security | 454/9 | €116,377 | €124,131 | +€7,754 | +6.7% |
| Remuneration, social security and pensions | 62 | €213,428 | €191,692 | -€21,736 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,219 | €54,516 | -€17,704 | -24.5% |
| Other operating charges | 640/8 | €5,127 | €538 | -€4,589 | -89.5% |
| Gross operating margin | 9900 | €273,609 | €192,352 | -€81,257 | -29.7% |
| Operating profit (loss) | 9901 | -€17,165 | -€54,393 | -€37,228 | -216.9% |
| Financial income | 75/76B | €3 | €5 | +€2 | +63.8% |
| Recurring financial income | 75 | €3 | €5 | +€2 | +63.8% |
| Financial charges | 65/66B | €20,929 | €33,062 | +€12,134 | +58.0% |
| Recurring financial charges | 65 | €20,929 | €33,062 | +€12,134 | +58.0% |
| Profit (loss) for the period before taxes | 9903 | -€38,090 | -€87,450 | -€49,359 | -129.6% |
| Income taxes | 67/77 | €242 | €248 | +€6 | +2.6% |
| Profit (loss) for the period | 9904 | -€38,332 | -€87,697 | -€49,366 | -128.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,332 | -€87,697 | -€49,366 | -128.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.