RMS CONSTRUCT: 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.
RMS CONSTRUCT
Largest movements
- Receivables within one year +€8,687
up €8,687 (+50.1%), from €17,346 to €26,033
of which Trade receivables: +€10,600
- Cash -€3,496
down €3,496 (-63.1%), from €5,539 to €2,043
mainly Receivables within one year (-€8,687) and Tax, wage and social debts (-€2,679)
- Deferred charges and accrued income +€1,040
new in 2025: €1,040
- Trade debts +€5,216
up €5,216 (+712.8%), from €732 to €5,947
- Profit (loss) carried forward +€3,356
up €3,356 (+20.7%), from €16,243 to €19,599
- Tax, wage and social debts -€2,679
down €2,679 (-49.5%), from €5,415 to €2,736
- Accrued charges and deferred income +€506
new in 2025: €506
- Gross operating margin +€2,537
up €2,537 (+93.0%), from €2,728 to €5,265
- Taxes -€273
down €273, from €85 to -€188
- Other operating charges -€142
down €142 (-12.4%), from €1,140 to €998
- Depreciation +€142
up €142 (+16.8%), from €844 to €986
- Financial income -€65
down €65 (-94.2%), from €69 to €4
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 | €24,390 | €30,789 | +€6,399 | +26.2% |
| Fixed assets | 21/28 | €1,505 | €1,672 | +€167 | +11.1% |
| Tangible fixed assets | 22/27 | €1,505 | €1,547 | +€42 | +2.8% |
| Plant, machinery and equipment | 23 | €1,505 | €1,547 | +€42 | +2.8% |
| Financial fixed assets | 28 | - | €125 | +€125 | |
| Current assets | 29/58 | €22,885 | €29,117 | +€6,231 | +27.2% |
| Amounts receivable within one year | 40/41 | €17,346 | €26,033 | +€8,687 | +50.1% |
| Trade receivables | 40 | €15,031 | €25,631 | +€10,600 | +70.5% |
| Other amounts receivable | 41 | €2,315 | €403 | -€1,913 | -82.6% |
| Cash at bank and in hand | 54/58 | €5,539 | €2,043 | -€3,496 | -63.1% |
| Deferred charges and accrued income | 490/1 | - | €1,040 | +€1,040 | |
| Total equity and liabilities | 10/49 | €24,390 | €30,789 | +€6,399 | +26.2% |
| Equity | 10/15 | €18,243 | €21,599 | +€3,356 | +18.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,243 | €19,599 | +€3,356 | +20.7% |
| Amounts payable | 17/49 | €6,147 | €9,189 | +€3,043 | +49.5% |
| Amounts payable within one year | 42/48 | €6,147 | €8,683 | +€2,537 | +41.3% |
| Trade debts | 44 | €732 | €5,947 | +€5,216 | +712.8% |
| Suppliers | 440/4 | €732 | €5,947 | +€5,216 | +712.8% |
| Taxes, remuneration and social security | 45 | €5,415 | €2,736 | -€2,679 | -49.5% |
| Taxes | 450/3 | €5,415 | €2,736 | -€2,679 | -49.5% |
| Accrued charges and deferred income | 492/3 | - | €506 | +€506 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €844 | €986 | +€142 | +16.8% |
| Other operating charges | 640/8 | €1,140 | €998 | -€142 | -12.4% |
| Non-recurring operating charges | 66A | €420 | - | -€420 | |
| Gross operating margin | 9900 | €2,728 | €5,265 | +€2,537 | +93.0% |
| Operating profit (loss) | 9901 | €323 | €3,281 | +€2,958 | +915.1% |
| Financial income | 75/76B | €69 | €4 | -€65 | -94.2% |
| Recurring financial income | 75 | €69 | €4 | -€65 | -94.2% |
| Financial charges | 65/66B | €54 | €117 | +€63 | +117.1% |
| Recurring financial charges | 65 | €54 | €117 | +€63 | +117.1% |
| Profit (loss) for the period before taxes | 9903 | €339 | €3,168 | +€2,829 | +835.3% |
| Income taxes | 67/77 | €85 | -€188 | -€273 | |
| Profit (loss) for the period | 9904 | €254 | €3,356 | +€3,102 | +1222.8% |
| Profit (loss) for the period to be appropriated | 9905 | €254 | €3,356 | +€3,102 | +1222.8% |
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 12 October 2026 via checked.be.