RIBA ASSE: 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.
RIBA ASSE
Largest movements
- Cash -€67,819
down €67,819 (-40.5%), from €167,363 to €99,544
mainly Contributions, distributions and other (-€100,000) and Trade debts (-€4,213)
- Receivables within one year -€12,059
down €12,059 (-58.7%), from €20,547 to €8,489
of which Other amounts receivable: -€8,587
- Reserves -€81,240
down €81,240 (-74.0%), from €109,747 to €28,507
of which Distributable reserves: -€81,240
- Tax, wage and social debts +€5,626
up €5,626 (+64.6%), from €8,710 to €14,336
of which Remuneration and social security: +€4,822
- Trade debts -€4,213
down €4,213 (-75.0%), from €5,615 to €1,402
- Staff costs +€14,023
up €14,023 (+20.0%), from €69,971 to €83,994
- Gross operating margin +€7,428
up €7,428 (+7.2%), from €103,102 to €110,530
- Taxes -€1,547
down €1,547 (-18.8%), from €8,243 to €6,696
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 | €189,072 | €109,245 | -€79,827 | -42.2% |
| Current assets | 29/58 | €189,072 | €109,245 | -€79,827 | -42.2% |
| Amounts receivable within one year | 40/41 | €20,547 | €8,489 | -€12,059 | -58.7% |
| Trade receivables | 40 | €11,956 | €8,485 | -€3,472 | -29.0% |
| Other amounts receivable | 41 | €8,591 | €4 | -€8,587 | -100.0% |
| Cash at bank and in hand | 54/58 | €167,363 | €99,544 | -€67,819 | -40.5% |
| Deferred charges and accrued income | 490/1 | €1,162 | €1,213 | +€51 | +4.4% |
| Total equity and liabilities | 10/49 | €189,072 | €109,245 | -€79,827 | -42.2% |
| Equity | 10/15 | €174,747 | €93,507 | -€81,240 | -46.5% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €109,747 | €28,507 | -€81,240 | -74.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €103,247 | €22,007 | -€81,240 | -78.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €14,325 | €15,738 | +€1,413 | +9.9% |
| Amounts payable within one year | 42/48 | €14,325 | €15,738 | +€1,413 | +9.9% |
| Trade debts | 44 | €5,615 | €1,402 | -€4,213 | -75.0% |
| Suppliers | 440/4 | €5,615 | €1,402 | -€4,213 | -75.0% |
| Taxes, remuneration and social security | 45 | €8,710 | €14,336 | +€5,626 | +64.6% |
| Taxes | 450/3 | - | €804 | +€804 | |
| Remuneration and social security | 454/9 | €8,710 | €13,532 | +€4,822 | +55.4% |
| Remuneration, social security and pensions | 62 | €69,971 | €83,994 | +€14,023 | +20.0% |
| Other operating charges | 640/8 | €727 | €520 | -€208 | -28.5% |
| Gross operating margin | 9900 | €103,102 | €110,530 | +€7,428 | +7.2% |
| Operating profit (loss) | 9901 | €32,404 | €26,016 | -€6,387 | -19.7% |
| Financial charges | 65/66B | €575 | €560 | -€14 | -2.5% |
| Recurring financial charges | 65 | €575 | €560 | -€14 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €31,829 | €25,456 | -€6,373 | -20.0% |
| Income taxes | 67/77 | €8,243 | €6,696 | -€1,547 | -18.8% |
| Profit (loss) for the period | 9904 | €23,586 | €18,760 | -€4,826 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,586 | €18,760 | -€4,826 | -20.5% |
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 25 October 2026 via checked.be.