RMS DESIGN: 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 DESIGN
Largest movements
- Cash +€44,434
up €44,434 (+4,658%), from €954 to €45,388
mainly Net result for the year (+€36,894) and Tax, wage and social debts (+€14,368)
- Tangible fixed assets -€13,652
down €13,652 (-6.9%), from €197,900 to €184,248
of which Land and buildings: -€13,048
- Reserves +€36,894
up €36,894 (+41.3%), from €89,353 to €126,248
of which Distributable reserves: +€36,894
- Other debts -€21,950
down €21,950 (-37.7%), from €58,246 to €36,296
- Tax, wage and social debts +€14,368
up €14,368 (+993%), from €1,447 to €15,815
- Trade debts +€6,230
up €6,230 (+335%), from €1,862 to €8,092
- Current portion of long-term debt -€6,201
down €6,201 (-100%), from €6,201 to €0
- Gross operating margin +€22,040
up €22,040 (+39.8%), from €55,441 to €77,481
- Taxes +€6,423
up €6,423 (+56.1%), from €11,447 to €17,870
- Financial charges +€2,882
up €2,882 (+476%), from €606 to €3,488
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 | €200,854 | €231,775 | +€30,921 | +15.4% |
| Fixed assets | 21/28 | €197,900 | €184,248 | -€13,652 | -6.9% |
| Tangible fixed assets | 22/27 | €197,900 | €184,248 | -€13,652 | -6.9% |
| Land and buildings | 22 | €195,433 | €182,385 | -€13,048 | -6.7% |
| Plant, machinery and equipment | 23 | €2,467 | €1,863 | -€604 | -24.5% |
| Current assets | 29/58 | €2,953 | €47,527 | +€44,573 | +1,509% |
| Amounts receivable within one year | 40/41 | €385 | €0 | -€385 | -100% |
| Other amounts receivable | 41 | €385 | €0 | -€385 | -100% |
| Cash at bank and in hand | 54/58 | €954 | €45,388 | +€44,434 | +4,658% |
| Deferred charges and accrued income | 490/1 | €1,614 | €2,139 | +€524 | +32.5% |
| Total equity and liabilities | 10/49 | €200,854 | €231,775 | +€30,921 | +15.4% |
| Equity | 10/15 | €132,098 | €168,992 | +€36,894 | +27.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,353 | €126,248 | +€36,894 | +41.3% |
| 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 | €87,493 | €124,388 | +€36,894 | +42.2% |
| Profit (loss) carried forward | 14 | €24,145 | €24,145 | = | 0.0% |
| Amounts payable | 17/49 | €68,756 | €62,783 | -€5,973 | -8.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €67,756 | €61,783 | -€5,973 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €6,201 | €0 | -€6,201 | -100% |
| Trade debts | 44 | €1,862 | €8,092 | +€6,230 | +335% |
| Suppliers | 440/4 | €1,862 | €8,092 | +€6,230 | +335% |
| Advances received on contracts in progress | 46 | - | €1,579 | +€1,579 | |
| Taxes, remuneration and social security | 45 | €1,447 | €15,815 | +€14,368 | +993% |
| Taxes | 450/3 | €1,447 | €15,815 | +€14,368 | +993% |
| Other amounts payable | 47/48 | €58,246 | €36,296 | -€21,950 | -37.7% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,601 | €13,652 | +€51 | +0.4% |
| Other operating charges | 640/8 | €5,316 | €5,577 | +€261 | +4.9% |
| Gross operating margin | 9900 | €55,441 | €77,481 | +€22,040 | +39.8% |
| Operating profit (loss) | 9901 | €36,524 | €58,252 | +€21,728 | +59.5% |
| Financial charges | 65/66B | €606 | €3,488 | +€2,882 | +476% |
| Recurring financial charges | 65 | €606 | €3,488 | +€2,882 | +476% |
| Profit (loss) for the period before taxes | 9903 | €35,918 | €54,764 | +€18,846 | +52.5% |
| Income taxes | 67/77 | €11,447 | €17,870 | +€6,423 | +56.1% |
| Profit (loss) for the period | 9904 | €24,471 | €36,894 | +€12,423 | +50.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,471 | €36,894 | +€12,423 | +50.8% |
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 17 October 2026 via checked.be.