RS CONSULTANCY: what changed
Two fiscal 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 CONSULTANCY
Largest movements
- Cash -€77,234
down €77,234 (-88.9%), from €86,885 to €9,651
mainly Receivables within one year (-€44,975) and Other debts (-€28,035)
- Receivables within one year +€44,975
up €44,975, from €0 to €44,975
of which Other amounts receivable: +€26,356
- Tangible fixed assets -€14,719
down €14,719 (-81.0%), from €18,167 to €3,448
of which Other tangible fixed assets: -€13,955
- Other debts -€28,035
down €28,035 (-90.6%), from €30,955 to €2,920
- Advances received +€28,025
new in 2025: €28,025
- Tax, wage and social debts -€25,418
down €25,418 (-94.5%), from €26,902 to €1,484
of which Taxes: -€19,810
- Profit (loss) carried forward -€21,553
down €21,553 (-86.6%), from -€24,883 to -€46,436
- Trade debts +€2,822
up €2,822 (+116.1%), from €2,432 to €5,254
- Staff costs +€25,928
up €25,928 (+437.3%), from €5,929 to €31,857
- Gross operating margin -€10,719
down €10,719 (-36.6%), from €29,248 to €18,530
- Financial charges -€4,889
down €4,889 (-45.4%), from €10,765 to €5,875
- Financial income -€4,609
down €4,609 (-74.7%), from €6,169 to €1,560
- Taxes -€3,475
down €3,475 (-91.8%), from €3,784 to €309
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 | €108,194 | €61,640 | -€46,554 | -43.0% |
| Fixed assets | 21/28 | €18,167 | €3,448 | -€14,719 | -81.0% |
| Tangible fixed assets | 22/27 | €18,167 | €3,448 | -€14,719 | -81.0% |
| Plant, machinery and equipment | 23 | €448 | €0 | -€448 | -100.0% |
| Furniture and vehicles | 24 | €316 | €0 | -€316 | -100.0% |
| Other tangible fixed assets | 26 | €17,403 | €3,448 | -€13,955 | -80.2% |
| Current assets | 29/58 | €90,026 | €58,192 | -€31,835 | -35.4% |
| Amounts receivable within one year | 40/41 | €0 | €44,975 | +€44,975 | |
| Trade receivables | 40 | €0 | €18,620 | +€18,620 | |
| Other amounts receivable | 41 | €0 | €26,356 | +€26,356 | |
| Cash at bank and in hand | 54/58 | €86,885 | €9,651 | -€77,234 | -88.9% |
| Deferred charges and accrued income | 490/1 | €3,141 | €3,565 | +€424 | +13.5% |
| Total equity and liabilities | 10/49 | €108,194 | €61,640 | -€46,554 | -43.0% |
| Equity | 10/15 | €47,370 | €23,957 | -€23,413 | -49.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,653 | €51,793 | -€1,860 | -3.5% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €51,793 | €51,793 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,883 | -€46,436 | -€21,553 | -86.6% |
| Amounts payable | 17/49 | €60,824 | €37,682 | -€23,141 | -38.0% |
| Amounts payable within one year | 42/48 | €60,288 | €37,682 | -€22,606 | -37.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,432 | €5,254 | +€2,822 | +116.1% |
| Suppliers | 440/4 | €2,432 | €5,254 | +€2,822 | +116.1% |
| Advances received on contracts in progress | 46 | - | €28,025 | +€28,025 | |
| Taxes, remuneration and social security | 45 | €26,902 | €1,484 | -€25,418 | -94.5% |
| Taxes | 450/3 | €21,187 | €1,377 | -€19,810 | -93.5% |
| Remuneration and social security | 454/9 | €5,715 | €108 | -€5,608 | -98.1% |
| Other amounts payable | 47/48 | €30,955 | €2,920 | -€28,035 | -90.6% |
| Accrued charges and deferred income | 492/3 | €535 | €0 | -€535 | -100.0% |
| Remuneration, social security and pensions | 62 | €5,929 | €31,857 | +€25,928 | +437.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,458 | €102 | -€3,356 | -97.0% |
| Other operating charges | 640/8 | €3,989 | €5,359 | +€1,370 | +34.4% |
| Non-recurring operating charges | 66A | €4,017 | €0 | -€4,017 | -100.0% |
| Gross operating margin | 9900 | €29,248 | €18,530 | -€10,719 | -36.6% |
| Operating profit (loss) | 9901 | €11,855 | -€18,789 | -€30,644 | |
| Financial income | 75/76B | €6,169 | €1,560 | -€4,609 | -74.7% |
| Recurring financial income | 75 | €6,169 | €1,560 | -€4,609 | -74.7% |
| Financial charges | 65/66B | €10,765 | €5,875 | -€4,889 | -45.4% |
| Recurring financial charges | 65 | €10,765 | €5,875 | -€4,889 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | €7,259 | -€23,104 | -€30,363 | |
| Income taxes | 67/77 | €3,784 | €309 | -€3,475 | -91.8% |
| Profit (loss) for the period | 9904 | €3,475 | -€23,413 | -€26,888 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,475 | -€23,413 | -€26,888 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.