RS PATHOLOGY: 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 PATHOLOGY
Largest movements
- Current investments +€252,000
new in 2025: €252,000
- Cash -€111,429
down €111,429 (-63.7%), from €174,791 to €63,362
- Receivables within one year -€17,863
down €17,863 (-28.7%), from €62,193 to €44,330
of which Trade receivables: -€22,846
- Deferred charges and accrued income +€10,068
up €10,068 (+5253.9%), from €192 to €10,260
- Tangible fixed assets +€4,944
up €4,944 (+61.6%), from €8,030 to €12,973
- Reserves +€139,236
up €139,236 (+66.6%), from €209,090 to €348,326
No income-statement line moved by more than 1% of the activity.
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €245,205 | €382,925 | +€137,720 | +56.2% |
| Fixed assets | 21/28 | €8,030 | €12,973 | +€4,944 | +61.6% |
| Tangible fixed assets | 22/27 | €8,030 | €12,973 | +€4,944 | +61.6% |
| Furniture and vehicles | 24 | €8,030 | €12,973 | +€4,944 | +61.6% |
| Current assets | 29/58 | €237,176 | €369,952 | +€132,776 | +56.0% |
| Amounts receivable within one year | 40/41 | €62,193 | €44,330 | -€17,863 | -28.7% |
| Trade receivables | 40 | €62,193 | €39,347 | -€22,846 | -36.7% |
| Other amounts receivable | 41 | - | €4,983 | +€4,983 | |
| Current investments | 50/53 | - | €252,000 | +€252,000 | |
| Cash at bank and in hand | 54/58 | €174,791 | €63,362 | -€111,429 | -63.7% |
| Deferred charges and accrued income | 490/1 | €192 | €10,260 | +€10,068 | +5253.9% |
| Total equity and liabilities | 10/49 | €245,205 | €382,925 | +€137,720 | +56.2% |
| Equity | 10/15 | €219,090 | €358,326 | +€139,236 | +63.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €209,090 | €348,326 | +€139,236 | +66.6% |
| Distributable reserves | 133 | €209,090 | €348,326 | +€139,236 | +66.6% |
| Amounts payable | 17/49 | €26,116 | €24,599 | -€1,517 | -5.8% |
| Amounts payable within one year | 42/48 | €26,116 | €24,599 | -€1,517 | -5.8% |
| Financial debts | 43 | - | €15 | +€15 | |
| Credit institutions | 430/8 | - | €15 | +€15 | |
| Trade debts | 44 | €70 | €113 | +€43 | +61.1% |
| Suppliers | 440/4 | €70 | €113 | +€43 | +61.1% |
| Taxes, remuneration and social security | 45 | €23,770 | €23,770 | = | 0.0% |
| Taxes | 450/3 | €23,770 | €23,770 | = | 0.0% |
| Other amounts payable | 47/48 | €2,276 | €702 | -€1,574 | -69.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.