R.I.B.: 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.
R.I.B.
Largest movements
- Tangible fixed assets -€67,911
down €67,911 (-2.3%), from €3.0m to €2.9m
of which Land and buildings: -€36,600
- Debts after one year -€83,811
down €83,811 (-28.2%), from €297,487 to €213,676
- Tax, wage and social debts +€79,683
up €79,683 (+29.3%), from €271,736 to €351,419
of which Remuneration and social security: +€54,994
- Profit (loss) carried forward -€63,348
down €63,348 (-15.8%), from €401,695 to €338,347
- Trade debts -€38,127
down €38,127 (-6.8%), from €561,996 to €523,869
of which Suppliers: -€38,127
- Gross operating margin -€150,704
down €150,704 (-15.5%), from €971,325 to €820,621
- Other operating charges -€38,408
down €38,408 (-27.4%), from €140,145 to €101,737
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 | €3,628,114 | €3,527,007 | -€101,107 | -2.8% |
| Fixed assets | 21/28 | €2,977,180 | €2,909,269 | -€67,911 | -2.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €2,977,180 | €2,909,269 | -€67,911 | -2.3% |
| Land and buildings | 22 | €2,838,635 | €2,802,035 | -€36,600 | -1.3% |
| Plant, machinery and equipment | 23 | €28,767 | €26,576 | -€2,191 | -7.6% |
| Furniture and vehicles | 24 | €109,779 | €80,658 | -€29,121 | -26.5% |
| Current assets | 29/58 | €650,934 | €617,738 | -€33,196 | -5.1% |
| Amounts receivable within one year | 40/41 | €499,345 | €464,292 | -€35,052 | -7.0% |
| Trade receivables | 40 | €79,279 | €38,560 | -€40,719 | -51.4% |
| Other amounts receivable | 41 | €420,066 | €425,732 | +€5,666 | +1.3% |
| Cash at bank and in hand | 54/58 | €148,186 | €153,422 | +€5,235 | +3.5% |
| Deferred charges and accrued income | 490/1 | €3,403 | €24 | -€3,379 | -99.3% |
| Total equity and liabilities | 10/49 | €3,628,114 | €3,527,007 | -€101,107 | -2.8% |
| Equity | 10/15 | €2,107,596 | €2,044,248 | -€63,348 | -3.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,637,701 | €1,637,701 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €401,695 | €338,347 | -€63,348 | -15.8% |
| Amounts payable | 17/49 | €1,520,518 | €1,482,759 | -€37,759 | -2.5% |
| Amounts payable after more than one year | 17 | €297,487 | €213,676 | -€83,811 | -28.2% |
| Financial debts | 170/4 | €297,487 | €213,676 | -€83,811 | -28.2% |
| Amounts payable within one year | 42/48 | €1,223,031 | €1,269,083 | +€46,052 | +3.8% |
| Financial debts | 43 | €83,835 | €83,835 | -€0 | 0.0% |
| Credit institutions | 430/8 | €83,835 | €83,835 | -€0 | 0.0% |
| Trade debts | 44 | €561,996 | €523,869 | -€38,127 | -6.8% |
| Suppliers | 440/4 | €422,974 | €384,847 | -€38,127 | -9.0% |
| Bills of exchange payable | 441 | €139,022 | €139,022 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €271,736 | €351,419 | +€79,683 | +29.3% |
| Taxes | 450/3 | €112,679 | €137,368 | +€24,689 | +21.9% |
| Remuneration and social security | 454/9 | €159,057 | €214,051 | +€54,994 | +34.6% |
| Other amounts payable | 47/48 | €305,464 | €309,960 | +€4,496 | +1.5% |
| Remuneration, social security and pensions | 62 | €686,817 | €677,994 | -€8,823 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,911 | €67,911 | = | 0.0% |
| Other operating charges | 640/8 | €140,145 | €101,737 | -€38,408 | -27.4% |
| Gross operating margin | 9900 | €971,325 | €820,621 | -€150,704 | -15.5% |
| Operating profit (loss) | 9901 | €76,452 | -€27,021 | -€103,473 | |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Non-recurring financial income | 76B | - | €29 | +€29 | |
| Financial charges | 65/66B | €38,046 | €29,746 | -€8,300 | -21.8% |
| Recurring financial charges | 65 | €38,046 | €29,746 | -€8,300 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €38,406 | -€56,738 | -€95,143 | |
| Income taxes | 67/77 | €7,561 | €6,610 | -€951 | -12.6% |
| Profit (loss) for the period | 9904 | €30,845 | -€63,348 | -€94,193 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,845 | -€63,348 | -€94,193 |
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 17 October 2026 via checked.be.