RPMS: 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.
RPMS
Largest movements
- Cash +€8,727
up €8,727 (+26.2%), from €33,318 to €42,045
mainly Net result for the year (+€13,393) and Depreciation (+€12,237)
- Deferred charges and accrued income +€4,464
up €4,464 (+547%), from €815 to €5,279
- Reserves +€13,393
up €13,393 (+62.2%), from €21,527 to €34,920
- Other debts -€11,866
down €11,866 (-30.5%), from €38,923 to €27,057
- Tax, wage and social debts +€9,358
up €9,358 (+83.6%), from €11,191 to €20,549
- Trade debts +€2,806
up €2,806 (+275%), from €1,021 to €3,827
- Gross operating margin -€6,540
down €6,540 (-17.8%), from €36,714 to €30,173
- Depreciation +€3,425
up €3,425 (+38.9%), from €8,812 to €12,237
- Taxes -€2,183
down €2,183 (-37.0%), from €5,899 to €3,716
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 | €72,763 | €86,453 | +€13,690 | +18.8% |
| Fixed assets | 21/28 | €25,478 | €26,061 | +€584 | +2.3% |
| Tangible fixed assets | 22/27 | €25,478 | €26,061 | +€584 | +2.3% |
| Plant, machinery and equipment | 23 | - | €11,029 | +€11,029 | |
| Furniture and vehicles | 24 | €25,478 | €15,032 | -€10,446 | -41.0% |
| Current assets | 29/58 | €47,285 | €60,392 | +€13,107 | +27.7% |
| Amounts receivable within one year | 40/41 | €13,152 | €13,068 | -€84 | -0.6% |
| Trade receivables | 40 | €13,152 | €13,068 | -€84 | -0.6% |
| Cash at bank and in hand | 54/58 | €33,318 | €42,045 | +€8,727 | +26.2% |
| Deferred charges and accrued income | 490/1 | €815 | €5,279 | +€4,464 | +547% |
| Total equity and liabilities | 10/49 | €72,763 | €86,453 | +€13,690 | +18.8% |
| Equity | 10/15 | €21,627 | €35,020 | +€13,393 | +61.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €21,527 | €34,920 | +€13,393 | +62.2% |
| Distributable reserves | 133 | €21,527 | €34,920 | +€13,393 | +62.2% |
| Amounts payable | 17/49 | €51,136 | €51,433 | +€297 | +0.6% |
| Amounts payable within one year | 42/48 | €51,136 | €51,433 | +€297 | +0.6% |
| Trade debts | 44 | €1,021 | €3,827 | +€2,806 | +275% |
| Suppliers | 440/4 | €1,021 | €3,827 | +€2,806 | +275% |
| Taxes, remuneration and social security | 45 | €11,191 | €20,549 | +€9,358 | +83.6% |
| Taxes | 450/3 | €11,191 | €20,549 | +€9,358 | +83.6% |
| Other amounts payable | 47/48 | €38,923 | €27,057 | -€11,866 | -30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,812 | €12,237 | +€3,425 | +38.9% |
| Other operating charges | 640/8 | €366 | €448 | +€82 | +22.3% |
| Gross operating margin | 9900 | €36,714 | €30,173 | -€6,540 | -17.8% |
| Operating profit (loss) | 9901 | €27,535 | €17,488 | -€10,047 | -36.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €109 | €380 | +€271 | +248% |
| Recurring financial charges | 65 | €109 | €380 | +€271 | +248% |
| Profit (loss) for the period before taxes | 9903 | €27,426 | €17,108 | -€10,318 | -37.6% |
| Income taxes | 67/77 | €5,899 | €3,716 | -€2,183 | -37.0% |
| Profit (loss) for the period | 9904 | €21,527 | €13,393 | -€8,134 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,527 | €13,393 | -€8,134 | -37.8% |
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 18 October 2026 via checked.be.