DR. RIA TUTS: 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.
DR. RIA TUTS
Largest movements
- Current investments -€170,939
down €170,939 (-25.6%), from €669,010 to €498,071
- Receivables within one year +€13,000
up €13,000 (+40.6%), from €32,000 to €45,000
- Reserves -€139,404
down €139,404 (-20.5%), from €681,072 to €541,668
- Financial income +€18,164
up €18,164 (+130%), from €13,931 to €32,094
- Gross operating margin +€9,402
up €9,402 (+5.1%), from €185,800 to €195,203
- Financial charges -€7,162
down €7,162, from €4,634 to -€2,528
- Taxes +€5,503
up €5,503 (+9.6%), from €57,354 to €62,857
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 | €782,128 | €628,302 | -€153,826 | -19.7% |
| Fixed assets | 21/28 | €63,989 | €64,998 | +€1,009 | +1.6% |
| Tangible fixed assets | 22/27 | €269 | €1,278 | +€1,009 | +376% |
| Plant, machinery and equipment | 23 | €269 | €44 | -€225 | -83.7% |
| Furniture and vehicles | 24 | - | €1,234 | +€1,234 | |
| Financial fixed assets | 28 | €63,720 | €63,720 | = | 0.0% |
| Current assets | 29/58 | €718,139 | €563,304 | -€154,835 | -21.6% |
| Amounts receivable within one year | 40/41 | €32,000 | €45,000 | +€13,000 | +40.6% |
| Trade receivables | 40 | €32,000 | €45,000 | +€13,000 | +40.6% |
| Current investments | 50/53 | €669,010 | €498,071 | -€170,939 | -25.6% |
| Cash at bank and in hand | 54/58 | €8,275 | €11,954 | +€3,680 | +44.5% |
| Deferred charges and accrued income | 490/1 | €8,854 | €8,279 | -€575 | -6.5% |
| Total equity and liabilities | 10/49 | €782,128 | €628,302 | -€153,826 | -19.7% |
| Equity | 10/15 | €706,072 | €566,668 | -€139,404 | -19.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €681,072 | €541,668 | -€139,404 | -20.5% |
| Distributable reserves | 133 | €681,072 | €541,668 | -€139,404 | -20.5% |
| Amounts payable | 17/49 | €76,056 | €61,633 | -€14,422 | -19.0% |
| Amounts payable within one year | 42/48 | €60,949 | €54,102 | -€6,847 | -11.2% |
| Trade debts | 44 | €1,649 | €2,567 | +€919 | +55.7% |
| Suppliers | 440/4 | €1,649 | €2,567 | +€919 | +55.7% |
| Taxes, remuneration and social security | 45 | €37,921 | €30,684 | -€7,238 | -19.1% |
| Taxes | 450/3 | €37,921 | €30,684 | -€7,238 | -19.1% |
| Other amounts payable | 47/48 | €21,379 | €20,852 | -€528 | -2.5% |
| Accrued charges and deferred income | 492/3 | €15,106 | €7,531 | -€7,575 | -50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €225 | €799 | +€575 | +256% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €185,800 | €195,203 | +€9,402 | +5.1% |
| Operating profit (loss) | 9901 | €185,062 | €193,876 | +€8,813 | +4.8% |
| Financial income | 75/76B | €13,931 | €32,094 | +€18,164 | +130% |
| Recurring financial income | 75 | €13,931 | €32,094 | +€18,164 | +130% |
| Financial charges | 65/66B | €4,634 | -€2,528 | -€7,162 | |
| Recurring financial charges | 65 | €4,634 | -€2,528 | -€7,162 | |
| Profit (loss) for the period before taxes | 9903 | €194,359 | €228,498 | +€34,139 | +17.6% |
| Income taxes | 67/77 | €57,354 | €62,857 | +€5,503 | +9.6% |
| Profit (loss) for the period | 9904 | €137,005 | €165,641 | +€28,636 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €137,005 | €165,641 | +€28,636 | +20.9% |
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 14 October 2026 via checked.be.