RS SALES: 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 SALES
Largest movements
- Cash -€2,110
down €2,110 (-88.3%), from €2,390 to €280
mainly Net result for the year (-€9,155) and Trade debts (-€540)
- Receivables within one year +€96
up €96 (+15.5%), from €621 to €717
of which Trade receivables: +€552
- Profit (loss) carried forward -€9,155
down €9,155 (-92.3%), from -€9,914 to -€19,069
- Other debts +€7,528
up €7,528 (+88.8%), from €8,474 to €16,002
- Trade debts -€540
no longer reported in 2025 (was €540)
- Tax, wage and social debts +€122
up €122 (+14.3%), from €853 to €975
- Accrued charges and deferred income +€32
up €32 (+54.1%), from €58 to €90
- Financial income +€1,578
new in 2025: €1,578
of which Financial income: +€1,578
- Gross operating margin -€378
down €378 (-3.7%), from -€10,172 to -€10,550
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 | €3,011 | €997 | -€2,014 | -66.9% |
| Current assets | 29/58 | €3,011 | €997 | -€2,014 | -66.9% |
| Amounts receivable within one year | 40/41 | €621 | €717 | +€96 | +15.5% |
| Trade receivables | 40 | - | €552 | +€552 | |
| Other amounts receivable | 41 | €621 | €165 | -€456 | -73.4% |
| Cash at bank and in hand | 54/58 | €2,390 | €280 | -€2,110 | -88.3% |
| Total equity and liabilities | 10/49 | €3,011 | €997 | -€2,014 | -66.9% |
| Equity | 10/15 | -€6,914 | -€16,069 | -€9,155 | -132% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,914 | -€19,069 | -€9,155 | -92.3% |
| Amounts payable | 17/49 | €9,925 | €17,067 | +€7,142 | +72.0% |
| Amounts payable within one year | 42/48 | €9,867 | €16,977 | +€7,110 | +72.1% |
| Trade debts | 44 | €540 | - | -€540 | |
| Suppliers | 440/4 | €540 | - | -€540 | |
| Taxes, remuneration and social security | 45 | €853 | €975 | +€122 | +14.3% |
| Taxes | 450/3 | €853 | €975 | +€122 | +14.3% |
| Other amounts payable | 47/48 | €8,474 | €16,002 | +€7,528 | +88.8% |
| Accrued charges and deferred income | 492/3 | €58 | €90 | +€32 | +54.1% |
| Gross operating margin | 9900 | -€10,172 | -€10,550 | -€378 | -3.7% |
| Operating profit (loss) | 9901 | -€10,172 | -€10,550 | -€378 | -3.7% |
| Financial income | 75/76B | - | €1,578 | +€1,578 | |
| Recurring financial income | 75 | - | €1,578 | +€1,578 | |
| Non-recurring financial income | 76B | - | €1,578 | +€1,578 | |
| Financial charges | 65/66B | €120 | €62 | -€58 | -48.1% |
| Recurring financial charges | 65 | €120 | €62 | -€58 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,292 | -€9,033 | +€1,258 | +12.2% |
| Income taxes | 67/77 | €128 | €122 | -€6 | -4.7% |
| Profit (loss) for the period | 9904 | -€10,420 | -€9,155 | +€1,264 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,420 | -€9,155 | +€1,264 | +12.1% |
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 1 November 2026 via checked.be.