RPS+ Consultance: 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.
RPS+ Consultance
Largest movements
- Cash +€13,230
up €13,230 (+31.6%), from €41,880 to €55,110
mainly Net result for the year (+€23,086) and Trade debts (+€3,336)
- Receivables within one year +€5,782
up €5,782 (+70.1%), from €8,250 to €14,032
of which Trade receivables: +€7,652
- Tangible fixed assets -€2,237
down €2,237 (-40.7%), from €5,502 to €3,265
of which Furniture and vehicles: -€2,036
- Deferred charges and accrued income +€868
up €868 (+22.0%), from €3,948 to €4,816
- Reserves +€12,086
up €12,086 (+24.7%), from €48,970 to €61,056
- Trade debts +€3,336
up €3,336 (+148%), from €2,261 to €5,596
- Tax, wage and social debts +€1,807
up €1,807 (+94.9%), from €1,904 to €3,711
- Gross operating margin +€2,111
up €2,111 (+7.3%), from €29,116 to €31,227
- Depreciation +€829
up €829 (+58.9%), from €1,408 to €2,237
- Taxes -€763
down €763 (-12.5%), from €6,127 to €5,363
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 | €59,580 | €77,223 | +€17,643 | +29.6% |
| Fixed assets | 21/28 | €5,502 | €3,265 | -€2,237 | -40.7% |
| Tangible fixed assets | 22/27 | €5,502 | €3,265 | -€2,237 | -40.7% |
| Plant, machinery and equipment | 23 | €799 | €597 | -€202 | -25.3% |
| Furniture and vehicles | 24 | €4,703 | €2,668 | -€2,036 | -43.3% |
| Current assets | 29/58 | €54,078 | €73,958 | +€19,880 | +36.8% |
| Amounts receivable within one year | 40/41 | €8,250 | €14,032 | +€5,782 | +70.1% |
| Trade receivables | 40 | €6,380 | €14,032 | +€7,652 | +120% |
| Other amounts receivable | 41 | €1,871 | - | -€1,871 | |
| Cash at bank and in hand | 54/58 | €41,880 | €55,110 | +€13,230 | +31.6% |
| Deferred charges and accrued income | 490/1 | €3,948 | €4,816 | +€868 | +22.0% |
| Total equity and liabilities | 10/49 | €59,580 | €77,223 | +€17,643 | +29.6% |
| Equity | 10/15 | €54,970 | €67,056 | +€12,086 | +22.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €48,970 | €61,056 | +€12,086 | +24.7% |
| Distributable reserves | 133 | €48,970 | €61,056 | +€12,086 | +24.7% |
| Amounts payable | 17/49 | €4,610 | €10,167 | +€5,557 | +121% |
| Amounts payable within one year | 42/48 | €4,610 | €10,167 | +€5,557 | +121% |
| Trade debts | 44 | €2,261 | €5,596 | +€3,336 | +148% |
| Suppliers | 440/4 | €2,261 | €5,596 | +€3,336 | +148% |
| Taxes, remuneration and social security | 45 | €1,904 | €3,711 | +€1,807 | +94.9% |
| Taxes | 450/3 | €1,904 | €3,711 | +€1,807 | +94.9% |
| Other amounts payable | 47/48 | €445 | €859 | +€414 | +93.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,408 | €2,237 | +€829 | +58.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €29,116 | €31,227 | +€2,111 | +7.3% |
| Operating profit (loss) | 9901 | €27,320 | €28,590 | +€1,270 | +4.6% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €228 | €141 | -€87 | -38.1% |
| Recurring financial charges | 65 | €228 | €141 | -€87 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €27,101 | €28,449 | +€1,348 | +5.0% |
| Income taxes | 67/77 | €6,127 | €5,363 | -€763 | -12.5% |
| Profit (loss) for the period | 9904 | €20,975 | €23,086 | +€2,111 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,975 | €23,086 | +€2,111 | +10.1% |
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 21 October 2026 via checked.be.