RS ACCOUNTING: 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.
RS ACCOUNTING
Largest movements
- Tangible fixed assets +€38,753
new in 2025: €38,753
- Receivables within one year +€12,996
up €12,996 (+90.9%), from €14,292 to €27,288
of which Other amounts receivable: +€9,802
- Cash -€7,569
down €7,569 (-40.3%), from €18,780 to €11,211
mainly Investment in fixed assets (net) (-€41,359) and Receivables within one year (-€12,996)
- Deferred charges and accrued income +€2,619
new in 2025: €2,619
- Debts after one year +€23,181
new in 2025: €23,181
- Current portion of long-term debt +€12,034
new in 2025: €12,034
- Profit (loss) carried forward +€8,211
up €8,211 (+37.0%), from €22,183 to €30,394
- Tax, wage and social debts +€3,276
up €3,276 (+39.4%), from €8,316 to €11,592
- Gross operating margin -€15,394
down €15,394 (-51.5%), from €29,887 to €14,493
- Taxes -€3,595
down €3,595 (-57.4%), from €6,265 to €2,670
- Depreciation +€1,228
up €1,228 (+89.1%), from €1,378 to €2,606
- Financial charges +€487
up €487 (+810%), from €60 to €548
- Other operating charges +€458
new in 2025: €458
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 | €33,132 | €79,930 | +€46,799 | +141% |
| Fixed assets | 21/28 | €60 | €38,813 | +€38,753 | +64,588% |
| Tangible fixed assets | 22/27 | - | €38,753 | +€38,753 | |
| Furniture and vehicles | 24 | - | €38,753 | +€38,753 | |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €33,072 | €41,118 | +€8,046 | +24.3% |
| Amounts receivable within one year | 40/41 | €14,292 | €27,288 | +€12,996 | +90.9% |
| Trade receivables | 40 | €7,260 | €10,454 | +€3,194 | +44.0% |
| Other amounts receivable | 41 | €7,032 | €16,834 | +€9,802 | +139% |
| Cash at bank and in hand | 54/58 | €18,780 | €11,211 | -€7,569 | -40.3% |
| Deferred charges and accrued income | 490/1 | - | €2,619 | +€2,619 | |
| Total equity and liabilities | 10/49 | €33,132 | €79,930 | +€46,799 | +141% |
| Equity | 10/15 | €24,783 | €32,994 | +€8,211 | +33.1% |
| Contributions | 10/11 | €2,600 | €2,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,183 | €30,394 | +€8,211 | +37.0% |
| Amounts payable | 17/49 | €8,348 | €46,937 | +€38,588 | +462% |
| Amounts payable after more than one year | 17 | - | €23,181 | +€23,181 | |
| Financial debts | 170/4 | - | €23,181 | +€23,181 | |
| Amounts payable within one year | 42/48 | €8,348 | €23,755 | +€15,407 | +185% |
| Current portion of amounts payable after more than one year | 42 | - | €12,034 | +€12,034 | |
| Trade debts | 44 | €32 | €129 | +€96 | +298% |
| Suppliers | 440/4 | €32 | €129 | +€96 | +298% |
| Taxes, remuneration and social security | 45 | €8,316 | €11,592 | +€3,276 | +39.4% |
| Taxes | 450/3 | €8,316 | €11,592 | +€3,276 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,378 | €2,606 | +€1,228 | +89.1% |
| Other operating charges | 640/8 | - | €458 | +€458 | |
| Gross operating margin | 9900 | €29,887 | €14,493 | -€15,394 | -51.5% |
| Operating profit (loss) | 9901 | €28,509 | €11,428 | -€17,080 | -59.9% |
| Financial charges | 65/66B | €60 | €548 | +€487 | +810% |
| Recurring financial charges | 65 | €60 | €548 | +€487 | +810% |
| Profit (loss) for the period before taxes | 9903 | €28,449 | €10,881 | -€17,568 | -61.8% |
| Income taxes | 67/77 | €6,265 | €2,670 | -€3,595 | -57.4% |
| Profit (loss) for the period | 9904 | €22,183 | €8,211 | -€13,973 | -63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,183 | €8,211 | -€13,973 | -63.0% |
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 31 October 2026 via checked.be.