RS LINE: 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 LINE
Largest movements
- Tangible fixed assets -€10,288
down €10,288 (-7.0%), from €146,694 to €136,406
of which Land and buildings: -€11,088
- Deferred charges and accrued income -€3,278
down €3,278 (-97.4%), from €3,366 to €88
- Debts after one year -€7,272
down €7,272 (-6.0%), from €121,703 to €114,431
- Profit (loss) carried forward -€2,994
down €2,994 (-1.7%), from -€174,274 to -€177,268
- Trade debts -€2,673
down €2,673 (-71.1%), from €3,757 to €1,085
- Gross operating margin +€1,308
up €1,308 (+13.1%), from €9,968 to €11,276
- Other operating charges -€1,042
down €1,042 (-27.7%), from €3,757 to €2,715
- Depreciation -€278
down €278 (-2.4%), from €11,783 to €11,504
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 | €151,264 | €138,248 | -€13,016 | -8.6% |
| Fixed assets | 21/28 | €146,694 | €136,406 | -€10,288 | -7.0% |
| Tangible fixed assets | 22/27 | €146,694 | €136,406 | -€10,288 | -7.0% |
| Land and buildings | 22 | €145,814 | €134,726 | -€11,088 | -7.6% |
| Plant, machinery and equipment | 23 | €880 | €1,680 | +€800 | +90.9% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €4,570 | €1,842 | -€2,728 | -59.7% |
| Amounts receivable within one year | 40/41 | €828 | €1,522 | +€695 | +84.0% |
| Trade receivables | 40 | €828 | €1,171 | +€343 | +41.5% |
| Other amounts receivable | 41 | - | €351 | +€351 | |
| Cash at bank and in hand | 54/58 | €377 | €232 | -€144 | -38.3% |
| Deferred charges and accrued income | 490/1 | €3,366 | €88 | -€3,278 | -97.4% |
| Total equity and liabilities | 10/49 | €151,264 | €138,248 | -€13,016 | -8.6% |
| Equity | 10/15 | €25,726 | €22,732 | -€2,994 | -11.6% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€174,274 | -€177,268 | -€2,994 | -1.7% |
| Amounts payable | 17/49 | €125,537 | €115,516 | -€10,022 | -8.0% |
| Amounts payable after more than one year | 17 | €121,703 | €114,431 | -€7,272 | -6.0% |
| Other amounts payable | 178/9 | €121,703 | €114,431 | -€7,272 | -6.0% |
| Amounts payable within one year | 42/48 | €3,834 | €1,085 | -€2,750 | -71.7% |
| Trade debts | 44 | €3,757 | €1,085 | -€2,673 | -71.1% |
| Suppliers | 440/4 | €3,757 | €1,085 | -€2,673 | -71.1% |
| Taxes, remuneration and social security | 45 | €77 | - | -€77 | |
| Taxes | 450/3 | €77 | - | -€77 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,783 | €11,504 | -€278 | -2.4% |
| Other operating charges | 640/8 | €3,757 | €2,715 | -€1,042 | -27.7% |
| Gross operating margin | 9900 | €9,968 | €11,276 | +€1,308 | +13.1% |
| Operating profit (loss) | 9901 | -€5,572 | -€2,943 | +€2,629 | +47.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €39 | €51 | +€12 | +29.4% |
| Recurring financial charges | 65 | €39 | €51 | +€12 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,612 | -€2,994 | +€2,617 | +46.6% |
| Profit (loss) for the period | 9904 | -€5,612 | -€2,994 | +€2,617 | +46.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,612 | -€2,994 | +€2,617 | +46.6% |
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.