RPM CONSTRUCT: 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.
RPM CONSTRUCT
Largest movements
- Cash +€35,976
up €35,976 (+117.1%), from €30,726 to €66,702
mainly Other debts (+€54,118) and Net result for the year (+€53,377)
- Deferred charges and accrued income +€8,171
new in 2024: €8,171
- Receivables within one year +€4,431
up €4,431 (+44.1%), from €10,053 to €14,483
of which Other amounts receivable: +€5,724
- Tangible fixed assets -€2,263
down €2,263 (-60.9%), from €3,717 to €1,454
of which Furniture and vehicles: -€1,551
- Other debts +€54,118
up €54,118 (+247.5%), from €21,864 to €75,982
- Trade debts -€6,850
no longer reported in 2024 (was €6,850)
- Profit (loss) carried forward -€1,623
down €1,623, from €1,375 to -€248
- Tax, wage and social debts +€1,150
up €1,150 (+57.3%), from €2,006 to €3,156
of which Taxes: +€1,150
- Gross operating margin +€55,748
up €55,748 (+587.1%), from €9,495 to €65,244
- Other operating charges +€4,178
up €4,178 (+328.7%), from €1,271 to €5,449
- Depreciation -€2,885
down €2,885 (-56.0%), from €5,147 to €2,263
- Financial charges +€1,614
up €1,614 (+557.7%), from €289 to €1,904
- Taxes +€1,609
up €1,609 (+214.7%), from €749 to €2,358
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 | €44,595 | €91,391 | +€46,795 | +104.9% |
| Fixed assets | 21/28 | €3,816 | €2,034 | -€1,783 | -46.7% |
| Tangible fixed assets | 22/27 | €3,717 | €1,454 | -€2,263 | -60.9% |
| Plant, machinery and equipment | 23 | €2,165 | €1,454 | -€711 | -32.9% |
| Furniture and vehicles | 24 | €1,551 | - | -€1,551 | |
| Financial fixed assets | 28 | €100 | €580 | +€480 | +480.7% |
| Current assets | 29/58 | €40,779 | €89,357 | +€48,578 | +119.1% |
| Amounts receivable within one year | 40/41 | €10,053 | €14,483 | +€4,431 | +44.1% |
| Trade receivables | 40 | €6,356 | €5,062 | -€1,293 | -20.4% |
| Other amounts receivable | 41 | €3,697 | €9,421 | +€5,724 | +154.8% |
| Cash at bank and in hand | 54/58 | €30,726 | €66,702 | +€35,976 | +117.1% |
| Deferred charges and accrued income | 490/1 | - | €8,171 | +€8,171 | |
| Total equity and liabilities | 10/49 | €44,595 | €91,391 | +€46,795 | +104.9% |
| Equity | 10/15 | €13,875 | €12,252 | -€1,623 | -11.7% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,375 | -€248 | -€1,623 | |
| Amounts payable | 17/49 | €30,720 | €79,138 | +€48,418 | +157.6% |
| Amounts payable within one year | 42/48 | €30,720 | €79,138 | +€48,418 | +157.6% |
| Trade debts | 44 | €6,850 | - | -€6,850 | |
| Suppliers | 440/4 | €6,850 | - | -€6,850 | |
| Taxes, remuneration and social security | 45 | €2,006 | €3,156 | +€1,150 | +57.3% |
| Taxes | 450/3 | €506 | €1,656 | +€1,150 | +227.2% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €21,864 | €75,982 | +€54,118 | +247.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,147 | €2,263 | -€2,885 | -56.0% |
| Other operating charges | 640/8 | €1,271 | €5,449 | +€4,178 | +328.7% |
| Gross operating margin | 9900 | €9,495 | €65,244 | +€55,748 | +587.1% |
| Operating profit (loss) | 9901 | €3,077 | €57,532 | +€54,455 | +1769.8% |
| Financial income | 75/76B | €69 | €107 | +€39 | +55.9% |
| Recurring financial income | 75 | €69 | €107 | +€39 | +55.9% |
| Financial charges | 65/66B | €289 | €1,904 | +€1,614 | +557.7% |
| Recurring financial charges | 65 | €289 | €1,904 | +€1,614 | +557.7% |
| Profit (loss) for the period before taxes | 9903 | €2,856 | €55,735 | +€52,879 | +1851.3% |
| Income taxes | 67/77 | €749 | €2,358 | +€1,609 | +214.7% |
| Profit (loss) for the period | 9904 | €2,107 | €53,377 | +€51,270 | +2433.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,107 | €53,377 | +€51,270 | +2433.5% |
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 7 October 2026 via checked.be.