R.I.G.: 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.G.
Largest movements
- Tangible fixed assets -€8,371
down €8,371 (-69.9%), from €11,978 to €3,608
of which Furniture and vehicles: -€7,191
- Cash -€1,710
down €1,710 (-43.3%), from €3,950 to €2,240
mainly Net result for the year (-€10,017) and Short-term financial debts (-€4,111)
- Receivables within one year +€1,479
up €1,479 (+6.3%), from €23,580 to €25,059
of which Trade receivables: +€9,154
- Profit (loss) carried forward -€10,017
down €10,017 (-151%), from -€6,655 to -€16,672
- Trade debts +€5,869
up €5,869 (+99.6%), from €5,895 to €11,764
- Short-term financial debts -€4,111
no longer reported in 2025 (was €4,111)
- Current portion of long-term debt -€3,521
no longer reported in 2025 (was €3,521)
- Other debts +€2,487
up €2,487 (+27.2%), from €9,154 to €11,641
- Depreciation -€7,191
down €7,191 (-60.9%), from €11,815 to €4,624
- Other operating charges +€3,115
up €3,115 (+324%), from €960 to €4,076
- Taxes +€1,208
up €1,208 (+300%), from €403 to €1,611
- Gross operating margin +€719
up €719 (+204%), from €352 to €1,071
- Financial charges +€157
up €157 (+28.0%), from €559 to €715
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 | €39,575 | €30,906 | -€8,669 | -21.9% |
| Fixed assets | 21/28 | €11,978 | €3,608 | -€8,371 | -69.9% |
| Tangible fixed assets | 22/27 | €11,978 | €3,608 | -€8,371 | -69.9% |
| Plant, machinery and equipment | 23 | €3,522 | €2,342 | -€1,180 | -33.5% |
| Furniture and vehicles | 24 | €8,456 | €1,265 | -€7,191 | -85.0% |
| Current assets | 29/58 | €27,597 | €27,299 | -€298 | -1.1% |
| Amounts receivable within one year | 40/41 | €23,580 | €25,059 | +€1,479 | +6.3% |
| Trade receivables | 40 | €13,687 | €22,841 | +€9,154 | +66.9% |
| Other amounts receivable | 41 | €9,893 | €2,218 | -€7,675 | -77.6% |
| Cash at bank and in hand | 54/58 | €3,950 | €2,240 | -€1,710 | -43.3% |
| Deferred charges and accrued income | 490/1 | €67 | - | -€67 | |
| Total equity and liabilities | 10/49 | €39,575 | €30,906 | -€8,669 | -21.9% |
| Equity | 10/15 | €16,345 | €6,328 | -€10,017 | -61.3% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Reserves | 13 | €9,000 | €9,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,655 | -€16,672 | -€10,017 | -151% |
| Amounts payable | 17/49 | €23,231 | €24,579 | +€1,348 | +5.8% |
| Amounts payable within one year | 42/48 | €23,231 | €24,579 | +€1,348 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €3,521 | - | -€3,521 | |
| Financial debts | 43 | €4,111 | - | -€4,111 | |
| Credit institutions | 430/8 | €4,111 | - | -€4,111 | |
| Trade debts | 44 | €5,895 | €11,764 | +€5,869 | +99.6% |
| Suppliers | 440/4 | €5,895 | €11,764 | +€5,869 | +99.6% |
| Taxes, remuneration and social security | 45 | €550 | €1,173 | +€623 | +113% |
| Taxes | 450/3 | €550 | €1,173 | +€623 | +113% |
| Other amounts payable | 47/48 | €9,154 | €11,641 | +€2,487 | +27.2% |
| Remuneration, social security and pensions | 62 | €43 | €88 | +€45 | +105% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,815 | €4,624 | -€7,191 | -60.9% |
| Other operating charges | 640/8 | €960 | €4,076 | +€3,115 | +324% |
| Gross operating margin | 9900 | €352 | €1,071 | +€719 | +204% |
| Operating profit (loss) | 9901 | -€12,467 | -€7,717 | +€4,750 | +38.1% |
| Financial income | 75/76B | €54 | €26 | -€28 | -51.7% |
| Recurring financial income | 75 | €54 | €26 | -€28 | -51.7% |
| Financial charges | 65/66B | €559 | €715 | +€157 | +28.0% |
| Recurring financial charges | 65 | €559 | €715 | +€157 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,971 | -€8,406 | +€4,565 | +35.2% |
| Income taxes | 67/77 | €403 | €1,611 | +€1,208 | +300% |
| Profit (loss) for the period | 9904 | -€13,374 | -€10,017 | +€3,357 | +25.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,374 | -€10,017 | +€3,357 | +25.1% |
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 30 October 2026 via checked.be.