RSPOM: 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.
RSPOM
Largest movements
- Receivables within one year +€525,817
up €525,817 (+435.3%), from €120,783 to €646,600
of which Trade receivables: +€630,477
- Deferred charges and accrued income -€432,004
down €432,004 (-99.8%), from €432,921 to €917
- Cash -€38,710
down €38,710 (-18.6%), from €208,533 to €169,823
mainly Receivables within one year (-€525,817)
- Tangible fixed assets -€13,743
down €13,743 (-35.6%), from €38,658 to €24,915
of which Furniture and vehicles: -€7,279
- Profit (loss) carried forward +€30,242
up €30,242 (+4.3%), from €698,523 to €728,765
- Tax, wage and social debts +€9,918
up €9,918 (+12.1%), from €81,657 to €91,575
of which Taxes: +€9,434
- Gross operating margin -€236,737
down €236,737 (-65.0%), from €363,987 to €127,249
- Taxes -€57,441
down €57,441 (-81.2%), from €70,782 to €13,341
- Depreciation +€4,309
up €4,309 (+45.7%), from €9,434 to €13,743
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 | €800,895 | €842,255 | +€41,360 | +5.2% |
| Fixed assets | 21/28 | €38,658 | €24,915 | -€13,743 | -35.6% |
| Tangible fixed assets | 22/27 | €38,658 | €24,915 | -€13,743 | -35.6% |
| Plant, machinery and equipment | 23 | €30,165 | €23,701 | -€6,464 | -21.4% |
| Furniture and vehicles | 24 | €8,492 | €1,213 | -€7,279 | -85.7% |
| Current assets | 29/58 | €762,237 | €817,341 | +€55,104 | +7.2% |
| Amounts receivable within one year | 40/41 | €120,783 | €646,600 | +€525,817 | +435.3% |
| Trade receivables | 40 | €16,123 | €646,600 | +€630,477 | +3910.5% |
| Other amounts receivable | 41 | €104,660 | - | -€104,660 | |
| Cash at bank and in hand | 54/58 | €208,533 | €169,823 | -€38,710 | -18.6% |
| Deferred charges and accrued income | 490/1 | €432,921 | €917 | -€432,004 | -99.8% |
| Total equity and liabilities | 10/49 | €800,895 | €842,255 | +€41,360 | +5.2% |
| Equity | 10/15 | €717,123 | €747,365 | +€30,242 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €698,523 | €728,765 | +€30,242 | +4.3% |
| Amounts payable | 17/49 | €83,772 | €94,890 | +€11,118 | +13.3% |
| Amounts payable within one year | 42/48 | €83,422 | €94,340 | +€10,918 | +13.1% |
| Trade debts | 44 | €1,765 | €2,764 | +€1,000 | +56.7% |
| Suppliers | 440/4 | €1,765 | €2,764 | +€1,000 | +56.7% |
| Taxes, remuneration and social security | 45 | €81,657 | €91,575 | +€9,918 | +12.1% |
| Taxes | 450/3 | €70,782 | €80,216 | +€9,434 | +13.3% |
| Remuneration and social security | 454/9 | €10,876 | €11,359 | +€484 | +4.4% |
| Accrued charges and deferred income | 492/3 | €350 | €551 | +€201 | +57.3% |
| Remuneration, social security and pensions | 62 | €72,552 | €68,915 | -€3,637 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,434 | €13,743 | +€4,309 | +45.7% |
| Other operating charges | 640/8 | €773 | €979 | +€206 | +26.6% |
| Gross operating margin | 9900 | €363,987 | €127,249 | -€236,737 | -65.0% |
| Operating profit (loss) | 9901 | €281,227 | €43,611 | -€237,616 | -84.5% |
| Financial charges | 65/66B | €24 | €29 | +€4 | +18.7% |
| Recurring financial charges | 65 | €24 | €29 | +€4 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €281,203 | €43,583 | -€237,620 | -84.5% |
| Income taxes | 67/77 | €70,782 | €13,341 | -€57,441 | -81.2% |
| Profit (loss) for the period | 9904 | €210,421 | €30,242 | -€180,179 | -85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €210,421 | €30,242 | -€180,179 | -85.6% |
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 11 October 2026 via checked.be.