RS ASSISTANCE: 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 ASSISTANCE
Largest movements
- Tangible fixed assets -€13,921
down €13,921 (-3.2%), from €441,585 to €427,664
of which Leasing and similar rights: -€14,920
- Cash +€6,873
up €6,873 (+52.1%), from €13,192 to €20,066
mainly Depreciation (+€19,101) and Receivables within one year (+€3,052)
- Debts after one year -€9,674
down €9,674 (-2.3%), from €424,210 to €414,536
- Gross operating margin -€5,799
down €5,799 (-16.3%), from €35,637 to €29,838
- Financial charges -€1,196
down €1,196 (-11.3%), from €10,597 to €9,400
- Taxes +€961
up €961 (+48.2%), from €1,992 to €2,952
- Depreciation -€819
down €819 (-4.1%), from €19,920 to €19,101
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 | €488,934 | €479,215 | -€9,719 | -2.0% |
| Fixed assets | 21/28 | €442,575 | €428,654 | -€13,921 | -3.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €441,585 | €427,664 | -€13,921 | -3.2% |
| Plant, machinery and equipment | 23 | €1,870 | €2,559 | +€689 | +36.8% |
| Furniture and vehicles | 24 | €8,302 | €4,647 | -€3,656 | -44.0% |
| Leasing and similar rights | 25 | €431,413 | €416,493 | -€14,920 | -3.5% |
| Other tangible fixed assets | 26 | - | €3,966 | +€3,966 | |
| Financial fixed assets | 28 | €990 | €990 | = | 0.0% |
| Current assets | 29/58 | €46,358 | €50,561 | +€4,202 | +9.1% |
| Stocks and contracts in progress | 3 | €5,432 | €5,432 | = | 0.0% |
| Stocks | 30/36 | €5,432 | €5,432 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,697 | €5,645 | -€3,052 | -35.1% |
| Trade receivables | 40 | €5,514 | €2,202 | -€3,312 | -60.1% |
| Other amounts receivable | 41 | €3,184 | €3,444 | +€260 | +8.2% |
| Cash at bank and in hand | 54/58 | €13,192 | €20,066 | +€6,873 | +52.1% |
| Deferred charges and accrued income | 490/1 | €19,037 | €19,419 | +€381 | +2.0% |
| Total equity and liabilities | 10/49 | €488,934 | €479,215 | -€9,719 | -2.0% |
| Equity | 10/15 | €31,191 | €27,716 | -€3,475 | -11.1% |
| Contributions | 10/11 | €2,500 | €2,750 | +€250 | +10.0% |
| Reserves | 13 | €28,691 | €28,441 | -€250 | -0.9% |
| Non-distributable reserves | 130/1 | €250 | - | -€250 | |
| Reserves not available under the articles | 1311 | €250 | - | -€250 | |
| Distributable reserves | 133 | €28,441 | €28,441 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,475 | -€3,475 | |
| Amounts payable | 17/49 | €457,743 | €451,499 | -€6,244 | -1.4% |
| Amounts payable after more than one year | 17 | €424,210 | €414,536 | -€9,674 | -2.3% |
| Financial debts | 170/4 | €424,210 | €414,536 | -€9,674 | -2.3% |
| Amounts payable within one year | 42/48 | €33,533 | €36,962 | +€3,429 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €13,606 | €13,944 | +€338 | +2.5% |
| Trade debts | 44 | €15,131 | €17,803 | +€2,672 | +17.7% |
| Suppliers | 440/4 | €15,131 | €17,803 | +€2,672 | +17.7% |
| Taxes, remuneration and social security | 45 | €4,796 | €4,944 | +€148 | +3.1% |
| Taxes | 450/3 | €4,796 | €4,944 | +€148 | +3.1% |
| Other amounts payable | 47/48 | - | €271 | +€271 | |
| Non-recurring operating income | 76A | - | €199 | +€199 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,920 | €19,101 | -€819 | -4.1% |
| Other operating charges | 640/8 | €2,075 | €1,981 | -€93 | -4.5% |
| Gross operating margin | 9900 | €35,637 | €29,838 | -€5,799 | -16.3% |
| Operating profit (loss) | 9901 | €13,642 | €8,756 | -€4,886 | -35.8% |
| Financial income | 75/76B | €3 | €122 | +€119 | +3,907% |
| Recurring financial income | 75 | €3 | €122 | +€119 | +3,907% |
| Financial charges | 65/66B | €10,597 | €9,400 | -€1,196 | -11.3% |
| Recurring financial charges | 65 | €10,597 | €9,400 | -€1,196 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €3,049 | -€522 | -€3,571 | |
| Income taxes | 67/77 | €1,992 | €2,952 | +€961 | +48.2% |
| Profit (loss) for the period | 9904 | €1,057 | -€3,475 | -€4,532 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,057 | -€3,475 | -€4,532 |
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 17 October 2026 via checked.be.