RVM CONSULTANCY: 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.
RVM CONSULTANCY
Largest movements
- Current investments +€35,000
new in 2025: €35,000
- Cash -€13,936
down €13,936 (-36.9%), from €37,771 to €23,835
mainly Current investments (-€35,000) and Debts after one year (-€3,965)
- Tangible fixed assets -€1,151
down €1,151 (-5.4%), from €21,136 to €19,985
of which Other tangible fixed assets: -€2,206
- Reserves +€21,899
up €21,899 (+58.8%), from €37,271 to €59,170
- Debts after one year -€3,965
down €3,965 (-30.8%), from €12,891 to €8,926
- Other debts +€1,627
up €1,627 (+128.5%), from €1,266 to €2,893
- Tax, wage and social debts +€954
up €954 (+9.2%), from €10,319 to €11,273
- Gross operating margin +€11,447
up €11,447 (+49.2%), from €23,248 to €34,695
- Taxes +€2,087
up €2,087 (+51.7%), from €4,035 to €6,122
- Depreciation +€734
up €734 (+25.5%), from €2,883 to €3,617
- Other operating charges +€404
up €404 (+298.3%), from €136 to €540
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 | €69,331 | €89,752 | +€20,421 | +29.5% |
| Fixed assets | 21/28 | €21,136 | €19,985 | -€1,151 | -5.4% |
| Tangible fixed assets | 22/27 | €21,136 | €19,985 | -€1,151 | -5.4% |
| Furniture and vehicles | 24 | €1,284 | €2,339 | +€1,055 | +82.1% |
| Other tangible fixed assets | 26 | €19,852 | €17,646 | -€2,206 | -11.1% |
| Current assets | 29/58 | €48,195 | €69,767 | +€21,572 | +44.8% |
| Amounts receivable within one year | 40/41 | €9,922 | €10,406 | +€484 | +4.9% |
| Trade receivables | 40 | €9,922 | €10,406 | +€484 | +4.9% |
| Current investments | 50/53 | - | €35,000 | +€35,000 | |
| Cash at bank and in hand | 54/58 | €37,771 | €23,835 | -€13,936 | -36.9% |
| Deferred charges and accrued income | 490/1 | €502 | €526 | +€24 | +4.8% |
| Total equity and liabilities | 10/49 | €69,331 | €89,752 | +€20,421 | +29.5% |
| Equity | 10/15 | €40,271 | €62,170 | +€21,899 | +54.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €37,271 | €59,170 | +€21,899 | +58.8% |
| Distributable reserves | 133 | €37,271 | €59,170 | +€21,899 | +58.8% |
| Amounts payable | 17/49 | €29,060 | €27,582 | -€1,478 | -5.1% |
| Amounts payable after more than one year | 17 | €12,891 | €8,926 | -€3,965 | -30.8% |
| Financial debts | 170/4 | €12,891 | €8,926 | -€3,965 | -30.8% |
| Amounts payable within one year | 42/48 | €16,019 | €18,656 | +€2,637 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €3,790 | €3,965 | +€175 | +4.6% |
| Trade debts | 44 | €644 | €525 | -€119 | -18.5% |
| Suppliers | 440/4 | €644 | €525 | -€119 | -18.5% |
| Taxes, remuneration and social security | 45 | €10,319 | €11,273 | +€954 | +9.2% |
| Taxes | 450/3 | €10,319 | €11,273 | +€954 | +9.2% |
| Other amounts payable | 47/48 | €1,266 | €2,893 | +€1,627 | +128.5% |
| Accrued charges and deferred income | 492/3 | €150 | - | -€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,883 | €3,617 | +€734 | +25.5% |
| Other operating charges | 640/8 | €136 | €540 | +€404 | +298.3% |
| Gross operating margin | 9900 | €23,248 | €34,695 | +€11,447 | +49.2% |
| Operating profit (loss) | 9901 | €20,230 | €30,539 | +€10,309 | +51.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,182 | €2,518 | +€336 | +15.4% |
| Recurring financial charges | 65 | €2,182 | €2,518 | +€336 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €18,048 | €28,021 | +€9,973 | +55.3% |
| Income taxes | 67/77 | €4,035 | €6,122 | +€2,087 | +51.7% |
| Profit (loss) for the period | 9904 | €14,013 | €21,899 | +€7,886 | +56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,013 | €21,899 | +€7,886 | +56.3% |
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 7 October 2026 via checked.be.