RS CONSULTING: 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 CONSULTING
Largest movements
- Cash +€35,455
up €35,455 (+69.5%), from €50,993 to €86,448
mainly Net result for the year (+€34,673) and Depreciation (+€13,861)
- Tangible fixed assets -€12,075
down €12,075 (-7.7%), from €157,415 to €145,340
of which Land and buildings: -€10,846
- Receivables within one year +€4,052
up €4,052 (+34.7%), from €11,664 to €15,715
of which Trade receivables: +€4,873
- Reserves +€33,840
up €33,840 (+58.8%), from €57,582 to €91,422
- Debts after one year -€7,480
down €7,480 (-6.3%), from €117,826 to €110,347
- Accrued charges and deferred income +€2,625
up €2,625, from €0 to €2,625
- Gross operating margin +€39,818
up €39,818 (+133%), from €30,039 to €69,857
- Depreciation +€6,591
up €6,591 (+90.6%), from €7,271 to €13,861
- Financial charges +€6,024
up €6,024 (+142%), from €4,244 to €10,268
- Taxes +€5,528
up €5,528 (+137%), from €4,039 to €9,567
- Other operating charges +€725
up €725 (+95.0%), from €763 to €1,488
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 | €222,718 | €249,387 | +€26,669 | +12.0% |
| Fixed assets | 21/28 | €157,455 | €145,380 | -€12,075 | -7.7% |
| Tangible fixed assets | 22/27 | €157,415 | €145,340 | -€12,075 | -7.7% |
| Land and buildings | 22 | €146,714 | €135,868 | -€10,846 | -7.4% |
| Plant, machinery and equipment | 23 | €3,851 | €4,606 | +€755 | +19.6% |
| Furniture and vehicles | 24 | €6,850 | €4,866 | -€1,984 | -29.0% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €65,263 | €104,007 | +€38,744 | +59.4% |
| Amounts receivable within one year | 40/41 | €11,664 | €15,715 | +€4,052 | +34.7% |
| Trade receivables | 40 | €10,659 | €15,532 | +€4,873 | +45.7% |
| Other amounts receivable | 41 | €1,005 | €183 | -€822 | -81.8% |
| Cash at bank and in hand | 54/58 | €50,993 | €86,448 | +€35,455 | +69.5% |
| Deferred charges and accrued income | 490/1 | €2,606 | €1,844 | -€762 | -29.2% |
| Total equity and liabilities | 10/49 | €222,718 | €249,387 | +€26,669 | +12.0% |
| Equity | 10/15 | €57,582 | €91,422 | +€33,840 | +58.8% |
| Reserves | 13 | €57,582 | €91,422 | +€33,840 | +58.8% |
| Distributable reserves | 133 | €57,582 | €91,422 | +€33,840 | +58.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €165,136 | €157,965 | -€7,171 | -4.3% |
| Amounts payable after more than one year | 17 | €117,826 | €110,347 | -€7,480 | -6.3% |
| Financial debts | 170/4 | €117,826 | €110,347 | -€7,480 | -6.3% |
| Amounts payable within one year | 42/48 | €47,309 | €44,993 | -€2,316 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €7,427 | €6,971 | -€456 | -6.1% |
| Trade debts | 44 | €2,015 | €482 | -€1,534 | -76.1% |
| Suppliers | 440/4 | €2,015 | €482 | -€1,534 | -76.1% |
| Taxes, remuneration and social security | 45 | €10,536 | €8,270 | -€2,265 | -21.5% |
| Taxes | 450/3 | €10,536 | €8,270 | -€2,265 | -21.5% |
| Other amounts payable | 47/48 | €27,331 | €29,270 | +€1,939 | +7.1% |
| Accrued charges and deferred income | 492/3 | €0 | €2,625 | +€2,625 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,271 | €13,861 | +€6,591 | +90.6% |
| Other operating charges | 640/8 | €763 | €1,488 | +€725 | +95.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €30,039 | €69,857 | +€39,818 | +133% |
| Operating profit (loss) | 9901 | €22,005 | €54,507 | +€32,502 | +148% |
| Financial income | 75/76B | €0 | €0 | +€0 | +3,000% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +3,000% |
| Financial charges | 65/66B | €4,244 | €10,268 | +€6,024 | +142% |
| Recurring financial charges | 65 | €4,244 | €10,268 | +€6,024 | +142% |
| Profit (loss) for the period before taxes | 9903 | €17,761 | €44,240 | +€26,479 | +149% |
| Income taxes | 67/77 | €4,039 | €9,567 | +€5,528 | +137% |
| Profit (loss) for the period | 9904 | €13,722 | €34,673 | +€20,951 | +153% |
| Profit (loss) for the period to be appropriated | 9905 | €13,722 | €34,673 | +€20,951 | +153% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.