RAIMSOC: what changed
Two fiscal 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.
RAIMSOC
Largest movements
- Cash +€80,999
up €80,999 (+79.6%), from €101,730 to €182,729
mainly Net result for the year (+€97,083) and Other debts (+€36,313)
- Deferred charges and accrued income +€53,212
up €53,212 (+24.9%), from €213,769 to €266,981
- Tangible fixed assets -€11,376
down €11,376 (-4.6%), from €247,581 to €236,205
of which Land and buildings: -€7,330
- Reserves +€97,000
up €97,000 (+29.6%), from €327,350 to €424,350
- Other debts +€36,313
up €36,313 (+17.4%), from €208,720 to €245,033
- Debts after one year -€26,223
down €26,223 (-59.7%), from €43,921 to €17,698
- Tax, wage and social debts +€15,491
up €15,491 (+98.2%), from €15,775 to €31,266
- Gross operating margin +€127,933
up €127,933 (+569.8%), from €22,454 to €150,388
- Taxes +€37,474
up €37,474 (+1127.4%), from €3,324 to €40,798
- Financial income +€1,688
up €1,688 (+154.4%), from €1,093 to €2,781
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €640,620 | €763,205 | +€122,585 | +19.1% |
| Fixed assets | 21/28 | €247,581 | €236,205 | -€11,376 | -4.6% |
| Tangible fixed assets | 22/27 | €247,581 | €236,205 | -€11,376 | -4.6% |
| Land and buildings | 22 | €238,836 | €231,506 | -€7,330 | -3.1% |
| Plant, machinery and equipment | 23 | €4,487 | €2,003 | -€2,484 | -55.4% |
| Furniture and vehicles | 24 | €4,258 | €2,696 | -€1,562 | -36.7% |
| Current assets | 29/58 | €393,039 | €527,000 | +€133,961 | +34.1% |
| Amounts receivable within one year | 40/41 | €22,729 | €22,479 | -€250 | -1.1% |
| Other amounts receivable | 41 | €22,729 | €22,479 | -€250 | -1.1% |
| Current investments | 50/53 | €54,811 | €54,811 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €101,730 | €182,729 | +€80,999 | +79.6% |
| Deferred charges and accrued income | 490/1 | €213,769 | €266,981 | +€53,212 | +24.9% |
| Total equity and liabilities | 10/49 | €640,620 | €763,205 | +€122,585 | +19.1% |
| Equity | 10/15 | €337,027 | €434,110 | +€97,083 | +28.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €327,350 | €424,350 | +€97,000 | +29.6% |
| Distributable reserves | 133 | €327,350 | €424,350 | +€97,000 | +29.6% |
| Profit (loss) carried forward | 14 | €1,617 | €1,700 | +€83 | +5.1% |
| Amounts payable | 17/49 | €303,593 | €329,095 | +€25,502 | +8.4% |
| Amounts payable after more than one year | 17 | €43,921 | €17,698 | -€26,223 | -59.7% |
| Financial debts | 170/4 | €43,921 | €17,698 | -€26,223 | -59.7% |
| Amounts payable within one year | 42/48 | €259,672 | €311,397 | +€51,725 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €34,410 | €34,709 | +€299 | +0.9% |
| Trade debts | 44 | €766 | €388 | -€378 | -49.4% |
| Suppliers | 440/4 | €766 | €388 | -€378 | -49.4% |
| Taxes, remuneration and social security | 45 | €15,775 | €31,266 | +€15,491 | +98.2% |
| Taxes | 450/3 | €15,775 | €31,266 | +€15,491 | +98.2% |
| Other amounts payable | 47/48 | €208,720 | €245,033 | +€36,313 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,985 | €11,376 | +€391 | +3.6% |
| Other operating charges | 640/8 | €1,676 | €1,732 | +€56 | +3.3% |
| Gross operating margin | 9900 | €22,454 | €150,388 | +€127,933 | +569.8% |
| Operating profit (loss) | 9901 | €9,793 | €137,279 | +€127,486 | +1301.8% |
| Financial income | 75/76B | €1,093 | €2,781 | +€1,688 | +154.4% |
| Recurring financial income | 75 | €1,093 | €2,781 | +€1,688 | +154.4% |
| Financial charges | 65/66B | €2,777 | €2,180 | -€597 | -21.5% |
| Recurring financial charges | 65 | €2,777 | €2,180 | -€597 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €8,110 | €137,880 | +€129,771 | +1600.2% |
| Income taxes | 67/77 | €3,324 | €40,798 | +€37,474 | +1127.4% |
| Profit (loss) for the period | 9904 | €4,786 | €97,083 | +€92,297 | +1928.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,786 | €97,083 | +€92,297 | +1928.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.