RS Consult: 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 Consult
Largest movements
- Cash +€10,713
up €10,713 (+865.6%), from €1,238 to €11,950
mainly Other debts (+€41,933) and Net result for the year (+€9,413)
- Receivables within one year -€6,173
down €6,173 (-10.6%), from €58,145 to €51,972
of which Trade receivables: -€13,337
- Other debts +€41,933
new in 2025: €41,933
- Reserves -€32,520
down €32,520 (-69.8%), from €46,583 to €14,064
- Trade debts -€5,446
down €5,446 (-88.2%), from €6,172 to €726
- Tax, wage and social debts +€989
up €989 (+16.4%), from €6,029 to €7,018
- Gross operating margin +€8,946
up €8,946 (+267.7%), from €3,342 to €12,288
- Taxes +€2,218
up €2,218 (+224.1%), from €990 to €3,207
- Depreciation -€654
no longer reported in 2025 (was €654)
- Financial income +€411
up €411 (+19.8%), from €2,068 to €2,479
- Other operating charges +€290
up €290 (+64.6%), from €449 to €740
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 | €61,784 | €66,741 | +€4,957 | +8.0% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €61,784 | €66,741 | +€4,957 | +8.0% |
| Amounts receivable within one year | 40/41 | €58,145 | €51,972 | -€6,173 | -10.6% |
| Trade receivables | 40 | €19,956 | €6,619 | -€13,337 | -66.8% |
| Other amounts receivable | 41 | €38,190 | €45,353 | +€7,164 | +18.8% |
| Cash at bank and in hand | 54/58 | €1,238 | €11,950 | +€10,713 | +865.6% |
| Deferred charges and accrued income | 490/1 | €2,401 | €2,818 | +€417 | +17.4% |
| Total equity and liabilities | 10/49 | €61,784 | €66,741 | +€4,957 | +8.0% |
| Equity | 10/15 | €49,583 | €17,064 | -€32,520 | -65.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €46,583 | €14,064 | -€32,520 | -69.8% |
| Distributable reserves | 133 | €46,583 | €14,064 | -€32,520 | -69.8% |
| Amounts payable | 17/49 | €12,201 | €49,677 | +€37,476 | +307.2% |
| Amounts payable within one year | 42/48 | €12,201 | €49,677 | +€37,476 | +307.2% |
| Trade debts | 44 | €6,172 | €726 | -€5,446 | -88.2% |
| Suppliers | 440/4 | €6,172 | €726 | -€5,446 | -88.2% |
| Taxes, remuneration and social security | 45 | €6,029 | €7,018 | +€989 | +16.4% |
| Taxes | 450/3 | €6,029 | €7,018 | +€989 | +16.4% |
| Other amounts payable | 47/48 | - | €41,933 | +€41,933 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €654 | - | -€654 | |
| Other operating charges | 640/8 | €449 | €740 | +€290 | +64.6% |
| Gross operating margin | 9900 | €3,342 | €12,288 | +€8,946 | +267.7% |
| Operating profit (loss) | 9901 | €2,239 | €11,548 | +€9,310 | +415.9% |
| Financial income | 75/76B | €2,068 | €2,479 | +€411 | +19.8% |
| Recurring financial income | 75 | €2,068 | €2,479 | +€411 | +19.8% |
| Financial charges | 65/66B | €1,627 | €1,406 | -€221 | -13.6% |
| Recurring financial charges | 65 | €1,627 | €1,406 | -€221 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €2,679 | €12,621 | +€9,941 | +371.0% |
| Income taxes | 67/77 | €990 | €3,207 | +€2,218 | +224.1% |
| Profit (loss) for the period | 9904 | €1,690 | €9,413 | +€7,724 | +457.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,690 | €9,413 | +€7,724 | +457.1% |
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 10 October 2026 via checked.be.