RNS Consultancy: 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.
RNS Consultancy
Largest movements
- Cash +€88,492
up €88,492 (+58.2%), from €152,073 to €240,565
mainly Other debts (+€538,903) and Net result for the year (+€147,120)
- Current investments +€43,303
up €43,303 (+25.2%), from €172,013 to €215,315
- Receivables within one year +€19,550
up €19,550 (+15.0%), from €130,690 to €150,240
of which Trade receivables: +€12,448
- Other debts +€538,903
up €538,903 (+27823.4%), from €1,937 to €540,840
- Profit (loss) carried forward -€392,114
no longer reported in 2025 (was €392,114)
- Financial income +€6,046
up €6,046 (+228.5%), from €2,646 to €8,692
- Taxes +€2,818
up €2,818 (+6.4%), from €44,333 to €47,151
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 | €468,750 | €619,700 | +€150,949 | +32.2% |
| Fixed assets | 21/28 | €11,579 | €13,386 | +€1,807 | +15.6% |
| Tangible fixed assets | 22/27 | €11,579 | €13,386 | +€1,807 | +15.6% |
| Plant, machinery and equipment | 23 | €4,433 | €3,522 | -€911 | -20.5% |
| Furniture and vehicles | 24 | €7,146 | €9,864 | +€2,718 | +38.0% |
| Current assets | 29/58 | €457,171 | €606,313 | +€149,142 | +32.6% |
| Amounts receivable within one year | 40/41 | €130,690 | €150,240 | +€19,550 | +15.0% |
| Trade receivables | 40 | €29,232 | €41,679 | +€12,448 | +42.6% |
| Other amounts receivable | 41 | €101,458 | €108,560 | +€7,102 | +7.0% |
| Current investments | 50/53 | €172,013 | €215,315 | +€43,303 | +25.2% |
| Cash at bank and in hand | 54/58 | €152,073 | €240,565 | +€88,492 | +58.2% |
| Deferred charges and accrued income | 490/1 | €2,396 | €193 | -€2,202 | -91.9% |
| Total equity and liabilities | 10/49 | €468,750 | €619,700 | +€150,949 | +32.2% |
| Equity | 10/15 | €402,114 | €10,000 | -€392,114 | -97.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €392,114 | - | -€392,114 | |
| Amounts payable | 17/49 | €66,637 | €609,700 | +€543,063 | +815.0% |
| Amounts payable within one year | 42/48 | €66,637 | €609,700 | +€543,063 | +815.0% |
| Trade debts | 44 | €2,510 | €7,943 | +€5,433 | +216.4% |
| Suppliers | 440/4 | €2,510 | €7,943 | +€5,433 | +216.4% |
| Taxes, remuneration and social security | 45 | €62,189 | €60,917 | -€1,272 | -2.0% |
| Taxes | 450/3 | €62,189 | €60,917 | -€1,272 | -2.0% |
| Other amounts payable | 47/48 | €1,937 | €540,840 | +€538,903 | +27823.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,571 | €2,687 | -€883 | -24.7% |
| Other operating charges | 640/8 | €913 | €705 | -€208 | -22.8% |
| Gross operating margin | 9900 | €190,098 | €189,538 | -€560 | -0.3% |
| Operating profit (loss) | 9901 | €185,614 | €186,145 | +€531 | +0.3% |
| Financial income | 75/76B | €2,646 | €8,692 | +€6,046 | +228.5% |
| Recurring financial income | 75 | €2,646 | €8,692 | +€6,046 | +228.5% |
| Financial charges | 65/66B | €267 | €566 | +€300 | +112.4% |
| Recurring financial charges | 65 | €267 | €566 | +€300 | +112.4% |
| Profit (loss) for the period before taxes | 9903 | €187,994 | €194,271 | +€6,277 | +3.3% |
| Income taxes | 67/77 | €44,333 | €47,151 | +€2,818 | +6.4% |
| Profit (loss) for the period | 9904 | €143,661 | €147,120 | +€3,459 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €143,661 | €147,120 | +€3,459 | +2.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.