DR te RIJDT Bart: 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 te RIJDT Bart
Largest movements
- Current investments +€41,274
up €41,274 (+12.1%), from €342,434 to €383,707
- Cash +€9,825
up €9,825 (+18.6%), from €52,797 to €62,622
mainly Accrued charges and deferred income (+€33,952) and Net result for the year (+€11,834)
- Accrued charges and deferred income +€33,952
up €33,952 (+1,756%), from €1,933 to €35,885
- Reserves +€11,834
up €11,834 (+3.3%), from €360,427 to €372,261
of which Distributable reserves: +€11,834
- Financial income +€7,099
up €7,099 (+740%), from €959 to €8,058
- Gross operating margin -€4,824
down €4,824 (-25.0%), from €19,293 to €14,469
- Taxes +€587
up €587 (+10.5%), from €5,573 to €6,160
- Depreciation -€245
down €245 (-12.0%), from €2,043 to €1,798
- Financial charges +€213
up €213 (+10.7%), from €2,003 to €2,217
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 | €409,539 | €457,278 | +€47,739 | +11.7% |
| Fixed assets | 21/28 | €8,929 | €7,131 | -€1,798 | -20.1% |
| Tangible fixed assets | 22/27 | €8,929 | €7,131 | -€1,798 | -20.1% |
| Plant, machinery and equipment | 23 | €1,012 | €391 | -€621 | -61.3% |
| Furniture and vehicles | 24 | €7,917 | €6,740 | -€1,177 | -14.9% |
| Current assets | 29/58 | €400,611 | €450,147 | +€49,536 | +12.4% |
| Amounts receivable within one year | 40/41 | €715 | €2,329 | +€1,614 | +226% |
| Other amounts receivable | 41 | €715 | €2,329 | +€1,614 | +226% |
| Current investments | 50/53 | €342,434 | €383,707 | +€41,274 | +12.1% |
| Cash at bank and in hand | 54/58 | €52,797 | €62,622 | +€9,825 | +18.6% |
| Deferred charges and accrued income | 490/1 | €4,665 | €1,489 | -€3,177 | -68.1% |
| Total equity and liabilities | 10/49 | €409,539 | €457,278 | +€47,739 | +11.7% |
| Equity | 10/15 | €372,927 | €384,761 | +€11,834 | +3.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €360,427 | €372,261 | +€11,834 | +3.3% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,500 | €1,500 | = | 0.0% |
| Distributable reserves | 133 | €358,927 | €370,761 | +€11,834 | +3.3% |
| Amounts payable | 17/49 | €36,613 | €72,517 | +€35,904 | +98.1% |
| Amounts payable after more than one year | 17 | €33,800 | €33,800 | = | 0.0% |
| Other amounts payable | 178/9 | €33,800 | €33,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €879 | €2,832 | +€1,952 | +222% |
| Taxes, remuneration and social security | 45 | €283 | €1,030 | +€747 | +264% |
| Taxes | 450/3 | €283 | €1,030 | +€747 | +264% |
| Other amounts payable | 47/48 | €596 | €1,802 | +€1,206 | +202% |
| Accrued charges and deferred income | 492/3 | €1,933 | €35,885 | +€33,952 | +1,756% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,043 | €1,798 | -€245 | -12.0% |
| Other operating charges | 640/8 | €376 | €518 | +€141 | +37.6% |
| Gross operating margin | 9900 | €19,293 | €14,469 | -€4,824 | -25.0% |
| Operating profit (loss) | 9901 | €16,873 | €12,154 | -€4,720 | -28.0% |
| Financial income | 75/76B | €959 | €8,058 | +€7,099 | +740% |
| Recurring financial income | 75 | €959 | €8,058 | +€7,099 | +740% |
| Financial charges | 65/66B | €2,003 | €2,217 | +€213 | +10.7% |
| Recurring financial charges | 65 | €2,003 | €2,217 | +€213 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €15,829 | €17,995 | +€2,166 | +13.7% |
| Income taxes | 67/77 | €5,573 | €6,160 | +€587 | +10.5% |
| Profit (loss) for the period | 9904 | €10,256 | €11,834 | +€1,578 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,256 | €11,834 | +€1,578 | +15.4% |
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 24 October 2026 via checked.be.