RMKH CONSULTING: 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.
RMKH CONSULTING
Largest movements
- Cash +€22,016
up €22,016 (+69.8%), from €31,535 to €53,551
mainly Other debts (+€62,320) and Net result for the year (+€38,767)
- Receivables after one year -€21,072
down €21,072 (-10.7%), from €196,783 to €175,711
- Tangible fixed assets -€8,167
down €8,167 (-10.1%), from €80,698 to €72,531
of which Land and buildings: -€8,050
- Receivables within one year +€7,063
up €7,063 (+20.1%), from €35,109 to €42,171
of which Other amounts receivable: +€8,878
- Other debts +€62,320
up €62,320 (+244.7%), from €25,471 to €87,791
- Reserves -€55,127
down €55,127 (-27.2%), from €202,993 to €147,865
of which Distributable reserves: -€55,127
- Debts after one year -€10,804
down €10,804 (-19.1%), from €56,596 to €45,792
- Tax, wage and social debts +€3,928
up €3,928 (+40.6%), from €9,666 to €13,594
- Gross operating margin +€15,931
up €15,931 (+35.4%), from €45,060 to €60,991
- Taxes +€4,462
up €4,462 (+37.0%), from €12,075 to €16,537
- Financial charges +€777
up €777 (+106.5%), from €730 to €1,506
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 | €345,248 | €345,373 | +€125 | 0.0% |
| Fixed assets | 21/28 | €80,723 | €72,556 | -€8,167 | -10.1% |
| Tangible fixed assets | 22/27 | €80,698 | €72,531 | -€8,167 | -10.1% |
| Land and buildings | 22 | €80,500 | €72,450 | -€8,050 | -10.0% |
| Furniture and vehicles | 24 | €198 | €81 | -€117 | -59.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €264,525 | €272,817 | +€8,292 | +3.1% |
| Amounts receivable after more than one year | 29 | €196,783 | €175,711 | -€21,072 | -10.7% |
| Other amounts receivable | 291 | €196,783 | €175,711 | -€21,072 | -10.7% |
| Amounts receivable within one year | 40/41 | €35,109 | €42,171 | +€7,063 | +20.1% |
| Trade receivables | 40 | €14,520 | €12,705 | -€1,815 | -12.5% |
| Other amounts receivable | 41 | €20,589 | €29,466 | +€8,878 | +43.1% |
| Cash at bank and in hand | 54/58 | €31,535 | €53,551 | +€22,016 | +69.8% |
| Deferred charges and accrued income | 490/1 | €1,098 | €1,383 | +€285 | +26.0% |
| Total equity and liabilities | 10/49 | €345,248 | €345,373 | +€125 | 0.0% |
| Equity | 10/15 | €242,451 | €187,323 | -€55,127 | -22.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €202,993 | €147,865 | -€55,127 | -27.2% |
| 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 | €201,133 | €146,005 | -€55,127 | -27.4% |
| Profit (loss) carried forward | 14 | €33,258 | €33,258 | = | 0.0% |
| Amounts payable | 17/49 | €102,798 | €158,050 | +€55,252 | +53.7% |
| Amounts payable after more than one year | 17 | €56,596 | €45,792 | -€10,804 | -19.1% |
| Financial debts | 170/4 | €56,596 | €45,792 | -€10,804 | -19.1% |
| Amounts payable within one year | 42/48 | €46,202 | €112,258 | +€66,057 | +143.0% |
| Current portion of amounts payable after more than one year | 42 | €10,559 | €10,804 | +€246 | +2.3% |
| Trade debts | 44 | €506 | €68 | -€438 | -86.5% |
| Suppliers | 440/4 | €506 | €68 | -€438 | -86.5% |
| Taxes, remuneration and social security | 45 | €9,666 | €13,594 | +€3,928 | +40.6% |
| Taxes | 450/3 | €9,666 | €13,594 | +€3,928 | +40.6% |
| Other amounts payable | 47/48 | €25,471 | €87,791 | +€62,320 | +244.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,167 | €8,167 | = | 0.0% |
| Other operating charges | 640/8 | €1,520 | €1,727 | +€207 | +13.6% |
| Gross operating margin | 9900 | €45,060 | €60,991 | +€15,931 | +35.4% |
| Operating profit (loss) | 9901 | €35,374 | €51,098 | +€15,724 | +44.5% |
| Financial income | 75/76B | €5,890 | €5,712 | -€177 | -3.0% |
| Recurring financial income | 75 | €5,890 | €5,712 | -€177 | -3.0% |
| Financial charges | 65/66B | €730 | €1,506 | +€777 | +106.5% |
| Recurring financial charges | 65 | €730 | €1,506 | +€777 | +106.5% |
| Profit (loss) for the period before taxes | 9903 | €40,534 | €55,304 | +€14,770 | +36.4% |
| Income taxes | 67/77 | €12,075 | €16,537 | +€4,462 | +37.0% |
| Profit (loss) for the period | 9904 | €28,459 | €38,767 | +€10,308 | +36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,459 | €38,767 | +€10,308 | +36.2% |
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 11 October 2026 via checked.be.