RS-Technique: 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-Technique
Largest movements
- Tangible fixed assets +€41,268
up €41,268 (+596.4%), from €6,919 to €48,187
of which Furniture and vehicles: +€39,084
- Cash -€26,517
down €26,517 (-89.8%), from €29,544 to €3,027
mainly Investment in fixed assets (net) (-€49,230) and Trade debts (-€26,675)
- Receivables within one year -€4,772
down €4,772 (-26.9%), from €17,759 to €12,987
of which Other amounts receivable: -€15,349
- Debts after one year +€32,267
new in 2025: €32,267
- Trade debts -€26,675
down €26,675 (-66.3%), from €40,207 to €13,532
- Current portion of long-term debt +€7,952
new in 2025: €7,952
- Profit (loss) carried forward -€3,492
down €3,492 (-36.6%), from €9,551 to €6,059
- Purchases and services +€114,545
new in 2025: €114,545
- Turnover +€113,477
new in 2025: €113,477
- Depreciation +€7,782
up €7,782 (+4298.0%), from €181 to €7,963
- Gross operating margin -€5,159
down €5,159 (-42.4%), from €12,172 to €7,012
- Taxes -€2,410
down €2,410, from €2,400 to -€10
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 | €54,222 | €64,200 | +€9,978 | +18.4% |
| Fixed assets | 21/28 | €6,919 | €48,187 | +€41,268 | +596.4% |
| Tangible fixed assets | 22/27 | €6,919 | €48,187 | +€41,268 | +596.4% |
| Plant, machinery and equipment | 23 | - | €2,184 | +€2,184 | |
| Furniture and vehicles | 24 | €6,919 | €46,003 | +€39,084 | +564.9% |
| Current assets | 29/58 | €47,303 | €16,014 | -€31,289 | -66.1% |
| Amounts receivable within one year | 40/41 | €17,759 | €12,987 | -€4,772 | -26.9% |
| Trade receivables | 40 | €73 | €10,650 | +€10,577 | +14441.2% |
| Other amounts receivable | 41 | €17,686 | €2,337 | -€15,349 | -86.8% |
| Cash at bank and in hand | 54/58 | €29,544 | €3,027 | -€26,517 | -89.8% |
| Total equity and liabilities | 10/49 | €54,222 | €64,200 | +€9,978 | +18.4% |
| Equity | 10/15 | €11,551 | €8,059 | -€3,492 | -30.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,551 | €6,059 | -€3,492 | -36.6% |
| Amounts payable | 17/49 | €42,671 | €56,141 | +€13,470 | +31.6% |
| Amounts payable after more than one year | 17 | - | €32,267 | +€32,267 | |
| Financial debts | 170/4 | - | €32,267 | +€32,267 | |
| Amounts payable within one year | 42/48 | €42,671 | €23,874 | -€18,797 | -44.1% |
| Current portion of amounts payable after more than one year | 42 | - | €7,952 | +€7,952 | |
| Trade debts | 44 | €40,207 | €13,532 | -€26,675 | -66.3% |
| Suppliers | 440/4 | €40,207 | €13,532 | -€26,675 | -66.3% |
| Taxes, remuneration and social security | 45 | €2,400 | €2,390 | -€10 | -0.4% |
| Taxes | 450/3 | €2,400 | €2,390 | -€10 | -0.4% |
| Other amounts payable | 47/48 | €64 | - | -€64 | |
| Turnover | 70 | - | €113,477 | +€113,477 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €114,545 | +€114,545 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181 | €7,963 | +€7,782 | +4298.0% |
| Other operating charges | 640/8 | - | €118 | +€118 | |
| Gross operating margin | 9900 | €12,172 | €7,012 | -€5,159 | -42.4% |
| Operating profit (loss) | 9901 | €11,991 | -€1,068 | -€13,059 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €40 | €2,433 | +€2,393 | +5983.2% |
| Recurring financial charges | 65 | €40 | €2,433 | +€2,393 | +5983.2% |
| Profit (loss) for the period before taxes | 9903 | €11,951 | -€3,501 | -€15,452 | |
| Income taxes | 67/77 | €2,400 | -€10 | -€2,410 | |
| Profit (loss) for the period | 9904 | €9,551 | -€3,492 | -€13,042 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,551 | -€3,492 | -€13,042 |
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 8 October 2026 via checked.be.