RIAN: 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.
RIAN
Largest movements
- Cash +€19,431
up €19,431 (+24.7%), from €78,659 to €98,090
mainly Net result for the year (+€20,218) and Depreciation (+€5,758)
- Tangible fixed assets -€5,758
down €5,758 (-8.3%), from €69,457 to €63,699
of which Plant, machinery and equipment: -€5,758
- Reserves +€20,000
up €20,000 (+14.9%), from €133,930 to €153,930
of which Distributable reserves: +€20,000
- Gross operating margin +€2,813
up €2,813 (+8.7%), from €32,415 to €35,228
- Financial income -€924
down €924 (-12.8%), from €7,196 to €6,272
- Other operating charges +€731
up €731 (+13.9%), from €5,278 to €6,010
- Depreciation -€648
down €648 (-10.1%), from €6,406 to €5,758
- Taxes +€630
up €630 (+7.1%), from €8,847 to €9,476
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 | €426,894 | €444,604 | +€17,710 | +4.1% |
| Fixed assets | 21/28 | €69,457 | €63,699 | -€5,758 | -8.3% |
| Tangible fixed assets | 22/27 | €69,457 | €63,699 | -€5,758 | -8.3% |
| Land and buildings | 22 | €48,011 | €48,011 | = | 0.0% |
| Plant, machinery and equipment | 23 | €21,446 | €15,688 | -€5,758 | -26.9% |
| Current assets | 29/58 | €357,437 | €380,905 | +€23,468 | +6.6% |
| Amounts receivable within one year | 40/41 | €3,312 | €7,327 | +€4,015 | +121.2% |
| Other amounts receivable | 41 | €3,312 | €7,327 | +€4,015 | +121.2% |
| Current investments | 50/53 | €274,968 | €274,968 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €78,659 | €98,090 | +€19,431 | +24.7% |
| Deferred charges and accrued income | 490/1 | €498 | €519 | +€22 | +4.3% |
| Total equity and liabilities | 10/49 | €426,894 | €444,604 | +€17,710 | +4.1% |
| Equity | 10/15 | €422,941 | €443,158 | +€20,218 | +4.8% |
| Contributions | 10/11 | €149,304 | €149,304 | = | 0.0% |
| Capital | 10 | €149,304 | €149,304 | = | 0.0% |
| Issued capital | 100 | €149,304 | €149,304 | = | 0.0% |
| Reserves | 13 | €133,930 | €153,930 | +€20,000 | +14.9% |
| Non-distributable reserves | 130/1 | €14,930 | €14,930 | = | 0.0% |
| Legal reserve | 130 | €14,930 | €14,930 | = | 0.0% |
| Distributable reserves | 133 | €119,000 | €139,000 | +€20,000 | +16.8% |
| Profit (loss) carried forward | 14 | €139,706 | €139,924 | +€218 | +0.2% |
| Amounts payable | 17/49 | €3,953 | €1,445 | -€2,508 | -63.4% |
| Amounts payable within one year | 42/48 | €3,953 | €1,445 | -€2,508 | -63.4% |
| Trade debts | 44 | €3,871 | €1,363 | -€2,508 | -64.8% |
| Suppliers | 440/4 | €3,871 | €1,363 | -€2,508 | -64.8% |
| Other amounts payable | 47/48 | €82 | €82 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,406 | €5,758 | -€648 | -10.1% |
| Other operating charges | 640/8 | €5,278 | €6,010 | +€731 | +13.9% |
| Gross operating margin | 9900 | €32,415 | €35,228 | +€2,813 | +8.7% |
| Operating profit (loss) | 9901 | €20,731 | €23,460 | +€2,730 | +13.2% |
| Financial income | 75/76B | €7,196 | €6,272 | -€924 | -12.8% |
| Recurring financial income | 75 | €7,196 | €6,272 | -€924 | -12.8% |
| Financial charges | 65/66B | €38 | €38 | = | 0.0% |
| Recurring financial charges | 65 | €38 | €38 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €27,888 | €29,694 | +€1,806 | +6.5% |
| Income taxes | 67/77 | €8,847 | €9,476 | +€630 | +7.1% |
| Profit (loss) for the period | 9904 | €19,042 | €20,218 | +€1,176 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,042 | €20,218 | +€1,176 | +6.2% |
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 5 October 2026 via checked.be.