RPME: 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.
RPME
Largest movements
- Tangible fixed assets -€28,042
down €28,042 (-24.8%), from €113,241 to €85,200
of which Furniture and vehicles: -€15,822
- Cash +€3,746
up €3,746 (+17.5%), from €21,403 to €25,148
mainly Depreciation (+€38,661) and Net result for the year (+€4,351)
- Deferred charges and accrued income -€1,468
down €1,468 (-36.4%), from €4,029 to €2,561
- Trade debts -€16,742
down €16,742 (-54.1%), from €30,938 to €14,196
- Debts after one year -€9,854
down €9,854 (-46.0%), from €21,418 to €11,564
- Profit (loss) carried forward +€4,351
up €4,351, from -€2,373 to €1,978
- Current portion of long-term debt -€3,081
down €3,081 (-23.8%), from €12,935 to €9,854
- Gross operating margin +€70,067
up €70,067 (+43.2%), from €162,293 to €232,360
- Staff costs +€25,342
up €25,342 (+16.8%), from €150,765 to €176,107
- Depreciation +€3,901
up €3,901 (+11.2%), from €34,759 to €38,661
- Taxes +€3,377
up €3,377 (+1031.9%), from €327 to €3,704
- Financial charges -€2,992
down €2,992 (-27.9%), from €10,726 to €7,734
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 | €140,573 | €114,393 | -€26,180 | -18.6% |
| Fixed assets | 21/28 | €113,241 | €85,200 | -€28,042 | -24.8% |
| Tangible fixed assets | 22/27 | €113,241 | €85,200 | -€28,042 | -24.8% |
| Land and buildings | 22 | €32,474 | €21,835 | -€10,639 | -32.8% |
| Plant, machinery and equipment | 23 | €35,622 | €34,042 | -€1,580 | -4.4% |
| Furniture and vehicles | 24 | €45,145 | €29,323 | -€15,822 | -35.0% |
| Current assets | 29/58 | €27,332 | €29,193 | +€1,861 | +6.8% |
| Stocks and contracts in progress | 3 | €1,900 | €1,473 | -€427 | -22.5% |
| Stocks | 30/36 | €1,900 | €1,473 | -€427 | -22.5% |
| Amounts receivable within one year | 40/41 | - | €11 | +€11 | |
| Trade receivables | 40 | - | €11 | +€11 | |
| Cash at bank and in hand | 54/58 | €21,403 | €25,148 | +€3,746 | +17.5% |
| Deferred charges and accrued income | 490/1 | €4,029 | €2,561 | -€1,468 | -36.4% |
| Total equity and liabilities | 10/49 | €140,573 | €114,393 | -€26,180 | -18.6% |
| Equity | 10/15 | -€1,373 | €2,978 | +€4,351 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,373 | €1,978 | +€4,351 | |
| Amounts payable | 17/49 | €141,946 | €111,415 | -€30,531 | -21.5% |
| Amounts payable after more than one year | 17 | €21,418 | €11,564 | -€9,854 | -46.0% |
| Financial debts | 170/4 | €21,418 | €11,564 | -€9,854 | -46.0% |
| Amounts payable within one year | 42/48 | €120,528 | €99,851 | -€20,677 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €12,935 | €9,854 | -€3,081 | -23.8% |
| Trade debts | 44 | €30,938 | €14,196 | -€16,742 | -54.1% |
| Suppliers | 440/4 | €30,938 | €14,196 | -€16,742 | -54.1% |
| Taxes, remuneration and social security | 45 | €33,655 | €32,801 | -€854 | -2.5% |
| Taxes | 450/3 | €9,223 | €6,829 | -€2,394 | -26.0% |
| Remuneration and social security | 454/9 | €24,432 | €25,972 | +€1,540 | +6.3% |
| Other amounts payable | 47/48 | €43,000 | €43,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €150,765 | €176,107 | +€25,342 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,759 | €38,661 | +€3,901 | +11.2% |
| Other operating charges | 640/8 | €1,407 | €1,802 | +€396 | +28.1% |
| Gross operating margin | 9900 | €162,293 | €232,360 | +€70,067 | +43.2% |
| Operating profit (loss) | 9901 | -€24,638 | €15,789 | +€40,427 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.3% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.3% |
| Financial charges | 65/66B | €10,726 | €7,734 | -€2,992 | -27.9% |
| Recurring financial charges | 65 | €10,726 | €7,734 | -€2,992 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | -€35,364 | €8,055 | +€43,419 | |
| Income taxes | 67/77 | €327 | €3,704 | +€3,377 | +1031.9% |
| Profit (loss) for the period | 9904 | -€35,691 | €4,351 | +€40,042 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,691 | €4,351 | +€40,042 |
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.