RI DENT: 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.
RI DENT
Largest movements
- Cash -€40,948
down €40,948 (-61.8%), from €66,282 to €25,334
mainly Current portion of long-term debt (-€18,933) and Provisions (-€17,892)
- Tangible fixed assets +€2,891
up €2,891 (+6.5%), from €44,736 to €47,627
of which Plant, machinery and equipment: +€3,742
- Receivables within one year +€2,254
up €2,254 (+4.9%), from €46,326 to €48,579
of which Other amounts receivable: +€3,251
- Intangible fixed assets -€2,097
down €2,097 (-20.3%), from €10,309 to €8,212
- Current portion of long-term debt -€18,933
down €18,933 (-72.8%), from €26,000 to €7,067
- Provisions -€17,892
no longer reported in 2024 (was €17,892)
- Contributions -€17,000
down €17,000 (-91.4%), from €18,600 to €1,600
- Accrued charges and deferred income +€14,000
up €14,000 (+127.3%), from €11,000 to €25,000
- Tax, wage and social debts -€10,463
no longer reported in 2024 (was €10,463)
- Gross operating margin -€49,858
down €49,858 (-76.6%), from €65,091 to €15,233
- Taxes -€13,399
down €13,399 (-68.4%), from €19,598 to €6,199
- Provisions -€10,784
down €10,784 (-151.7%), from -€7,108 to -€17,892
- Staff costs -€2,082
no longer reported in 2024 (was €2,082)
- Other operating charges -€1,897
down €1,897 (-28.1%), from €6,741 to €4,844
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 | €167,652 | €129,752 | -€37,900 | -22.6% |
| Fixed assets | 21/28 | €55,045 | €55,839 | +€794 | +1.4% |
| Intangible fixed assets | 21 | €10,309 | €8,212 | -€2,097 | -20.3% |
| Tangible fixed assets | 22/27 | €44,736 | €47,627 | +€2,891 | +6.5% |
| Plant, machinery and equipment | 23 | €43,580 | €47,322 | +€3,742 | +8.6% |
| Furniture and vehicles | 24 | €1,156 | €305 | -€851 | -73.6% |
| Current assets | 29/58 | €112,607 | €73,913 | -€38,694 | -34.4% |
| Amounts receivable within one year | 40/41 | €46,326 | €48,579 | +€2,254 | +4.9% |
| Trade receivables | 40 | €998 | - | -€998 | |
| Other amounts receivable | 41 | €45,328 | €48,579 | +€3,251 | +7.2% |
| Cash at bank and in hand | 54/58 | €66,282 | €25,334 | -€40,948 | -61.8% |
| Total equity and liabilities | 10/49 | €167,652 | €129,752 | -€37,900 | -22.6% |
| Equity | 10/15 | €92,018 | €84,876 | -€7,142 | -7.8% |
| Contributions | 10/11 | €18,600 | €1,600 | -€17,000 | -91.4% |
| Outside capital | 11 | €18,600 | €1,600 | -€17,000 | -91.4% |
| Other | 1109/19 | €18,600 | €1,600 | -€17,000 | -91.4% |
| Reserves | 13 | €73,418 | €83,276 | +€9,858 | +13.4% |
| Non-distributable reserves | 130/1 | €72,527 | - | -€72,527 | |
| Legal reserve | 130 | €72,527 | - | -€72,527 | |
| Distributable reserves | 133 | €891 | €83,276 | +€82,385 | +9245.9% |
| Provisions and deferred taxes | 16 | €17,892 | - | -€17,892 | |
| Provisions for liabilities and charges | 160/5 | €17,892 | - | -€17,892 | |
| Major repairs and maintenance | 162 | €17,892 | - | -€17,892 | |
| Amounts payable | 17/49 | €57,743 | €44,876 | -€12,867 | -22.3% |
| Amounts payable after more than one year | 17 | - | €9,268 | +€9,268 | |
| Financial debts | 170/4 | - | €9,268 | +€9,268 | |
| Amounts payable within one year | 42/48 | €46,743 | €10,608 | -€36,134 | -77.3% |
| Current portion of amounts payable after more than one year | 42 | €26,000 | €7,067 | -€18,933 | -72.8% |
| Trade debts | 44 | €10,280 | €3,541 | -€6,738 | -65.5% |
| Suppliers | 440/4 | €10,280 | €3,541 | -€6,738 | -65.5% |
| Taxes, remuneration and social security | 45 | €10,463 | - | -€10,463 | |
| Taxes | 450/3 | €10,463 | - | -€10,463 | |
| Accrued charges and deferred income | 492/3 | €11,000 | €25,000 | +€14,000 | +127.3% |
| Remuneration, social security and pensions | 62 | €2,082 | - | -€2,082 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,814 | €9,094 | +€280 | +3.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€7,108 | -€17,892 | -€10,784 | -151.7% |
| Other operating charges | 640/8 | €6,741 | €4,844 | -€1,897 | -28.1% |
| Gross operating margin | 9900 | €65,091 | €15,233 | -€49,858 | -76.6% |
| Operating profit (loss) | 9901 | €54,563 | €19,187 | -€35,375 | -64.8% |
| Financial charges | 65/66B | €1,385 | €3,130 | +€1,745 | +126.0% |
| Recurring financial charges | 65 | €1,385 | €3,130 | +€1,745 | +126.0% |
| Profit (loss) for the period before taxes | 9903 | €53,178 | €16,057 | -€37,121 | -69.8% |
| Income taxes | 67/77 | €19,598 | €6,199 | -€13,399 | -68.4% |
| Profit (loss) for the period | 9904 | €33,580 | €9,858 | -€23,722 | -70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,580 | €9,858 | -€23,722 | -70.6% |
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 9 October 2026 via checked.be.