CABINET RIBAUCOURT: 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.
CABINET RIBAUCOURT
Largest movements
- Receivables within one year -€16,718
down €16,718 (-62.6%), from €26,718 to €10,000
of which Other amounts receivable: -€10,000
- Tangible fixed assets -€11,319
down €11,319 (-24.2%), from €46,746 to €35,427
of which Plant, machinery and equipment: -€8,714
- Deferred charges and accrued income +€4,278
up €4,278 (+375%), from €1,140 to €5,418
- Cash +€3,926
up €3,926 (+24.0%), from €16,357 to €20,283
mainly Receivables within one year (+€16,718) and Depreciation (+€11,319)
- Profit (loss) carried forward -€8,091
down €8,091 (-50.8%), from €15,918 to €7,827
- Current portion of long-term debt -€5,888
down €5,888 (-59.2%), from €9,946 to €4,058
- Debts after one year -€4,058
down €4,058 (-66.3%), from €6,122 to €2,064
- Short-term financial debts -€1,709
down €1,709 (-50.3%), from €3,396 to €1,686
- Trade debts -€1,602
down €1,602 (-34.1%), from €4,701 to €3,099
- Gross operating margin -€23,325
down €23,325 (-28.9%), from €80,734 to €57,409
- Staff costs -€3,399
down €3,399 (-6.3%), from €53,550 to €50,151
- Depreciation -€3,341
down €3,341 (-22.8%), from €14,660 to €11,319
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 | €91,286 | €71,453 | -€19,833 | -21.7% |
| Fixed assets | 21/28 | €47,071 | €35,752 | -€11,319 | -24.0% |
| Tangible fixed assets | 22/27 | €46,746 | €35,427 | -€11,319 | -24.2% |
| Land and buildings | 22 | €12,424 | €9,819 | -€2,605 | -21.0% |
| Plant, machinery and equipment | 23 | €34,322 | €25,607 | -€8,714 | -25.4% |
| Furniture and vehicles | 24 | €0 | €0 | -€0 | -100% |
| Financial fixed assets | 28 | €325 | €325 | = | 0.0% |
| Current assets | 29/58 | €44,215 | €35,701 | -€8,514 | -19.3% |
| Amounts receivable within one year | 40/41 | €26,718 | €10,000 | -€16,718 | -62.6% |
| Trade receivables | 40 | €6,718 | €0 | -€6,718 | -100% |
| Other amounts receivable | 41 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €16,357 | €20,283 | +€3,926 | +24.0% |
| Deferred charges and accrued income | 490/1 | €1,140 | €5,418 | +€4,278 | +375% |
| Total equity and liabilities | 10/49 | €91,286 | €71,453 | -€19,833 | -21.7% |
| Equity | 10/15 | €36,378 | €28,287 | -€8,091 | -22.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,918 | €7,827 | -€8,091 | -50.8% |
| Amounts payable | 17/49 | €54,908 | €43,166 | -€11,742 | -21.4% |
| Amounts payable after more than one year | 17 | €6,122 | €2,064 | -€4,058 | -66.3% |
| Financial debts | 170/4 | €6,122 | €2,064 | -€4,058 | -66.3% |
| Amounts payable within one year | 42/48 | €27,562 | €19,525 | -€8,037 | -29.2% |
| Current portion of amounts payable after more than one year | 42 | €9,946 | €4,058 | -€5,888 | -59.2% |
| Financial debts | 43 | €3,396 | €1,686 | -€1,709 | -50.3% |
| Credit institutions | 430/8 | €3,396 | €1,686 | -€1,709 | -50.3% |
| Trade debts | 44 | €4,701 | €3,099 | -€1,602 | -34.1% |
| Suppliers | 440/4 | €4,701 | €3,099 | -€1,602 | -34.1% |
| Taxes, remuneration and social security | 45 | €9,384 | €10,530 | +€1,146 | +12.2% |
| Taxes | 450/3 | - | €254 | +€254 | |
| Remuneration and social security | 454/9 | €9,384 | €10,276 | +€892 | +9.5% |
| Other amounts payable | 47/48 | €135 | €152 | +€17 | +12.4% |
| Accrued charges and deferred income | 492/3 | €21,225 | €21,577 | +€352 | +1.7% |
| Remuneration, social security and pensions | 62 | €53,550 | €50,151 | -€3,399 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,660 | €11,319 | -€3,341 | -22.8% |
| Other operating charges | 640/8 | €3,420 | €3,532 | +€111 | +3.3% |
| Gross operating margin | 9900 | €80,734 | €57,409 | -€23,325 | -28.9% |
| Operating profit (loss) | 9901 | €9,104 | -€7,593 | -€16,697 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -83.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -83.3% |
| Financial charges | 65/66B | €990 | €498 | -€492 | -49.7% |
| Recurring financial charges | 65 | €990 | €498 | -€492 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €8,115 | -€8,091 | -€16,206 | |
| Profit (loss) for the period | 9904 | €8,115 | -€8,091 | -€16,206 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,115 | -€8,091 | -€16,206 |
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 25 October 2026 via checked.be.