RIBA FLOOR: 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 FLOOR
Largest movements
- Receivables within one year -€21,836
down €21,836 (-40.4%), from €54,080 to €32,243
of which Other amounts receivable: -€21,588
- Cash -€4,788
down €4,788 (-13.7%), from €34,886 to €30,098
mainly Contributions, distributions and other (-€47,943) and Receivables after one year (-€673)
- Reserves -€14,744
down €14,744 (-20.5%), from €71,860 to €57,117
of which Distributable reserves: -€14,744
- Profit (loss) carried forward -€14,000
down €14,000 (-67.1%), from €20,873 to €6,873
- Tax, wage and social debts +€1,642
up €1,642 (+8.6%), from €19,079 to €20,721
- Financial income +€1,959
up €1,959 (+298%), from €656 to €2,615
- Taxes -€425
down €425 (-4.1%), from €10,276 to €9,852
- Other operating charges -€418
down €418 (-15.6%), from €2,679 to €2,261
- Gross operating margin -€308
down €308 (-1.0%), from €30,250 to €29,942
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 | €118,723 | €91,621 | -€27,101 | -22.8% |
| Fixed assets | 21/28 | €2,803 | €1,977 | -€826 | -29.5% |
| Tangible fixed assets | 22/27 | €2,803 | €1,977 | -€826 | -29.5% |
| Furniture and vehicles | 24 | €2,803 | €1,977 | -€826 | -29.5% |
| Current assets | 29/58 | €115,920 | €89,644 | -€26,275 | -22.7% |
| Amounts receivable after more than one year | 29 | €25,904 | €26,577 | +€673 | +2.6% |
| Other amounts receivable | 291 | €25,904 | €26,577 | +€673 | +2.6% |
| Amounts receivable within one year | 40/41 | €54,080 | €32,243 | -€21,836 | -40.4% |
| Trade receivables | 40 | €19,148 | €18,899 | -€249 | -1.3% |
| Other amounts receivable | 41 | €34,932 | €13,344 | -€21,588 | -61.8% |
| Cash at bank and in hand | 54/58 | €34,886 | €30,098 | -€4,788 | -13.7% |
| Deferred charges and accrued income | 490/1 | €1,051 | €726 | -€325 | -30.9% |
| Total equity and liabilities | 10/49 | €118,723 | €91,621 | -€27,101 | -22.8% |
| Equity | 10/15 | €99,644 | €70,900 | -€28,744 | -28.8% |
| Contributions | 10/11 | €6,910 | €6,910 | = | 0.0% |
| Reserves | 13 | €71,860 | €57,117 | -€14,744 | -20.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €70,000 | €55,257 | -€14,744 | -21.1% |
| Profit (loss) carried forward | 14 | €20,873 | €6,873 | -€14,000 | -67.1% |
| Amounts payable | 17/49 | €19,079 | €20,721 | +€1,642 | +8.6% |
| Amounts payable within one year | 42/48 | €19,079 | €20,721 | +€1,642 | +8.6% |
| Taxes, remuneration and social security | 45 | €19,079 | €20,721 | +€1,642 | +8.6% |
| Taxes | 450/3 | €19,079 | €20,721 | +€1,642 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €857 | €826 | -€31 | -3.6% |
| Other operating charges | 640/8 | €2,679 | €2,261 | -€418 | -15.6% |
| Gross operating margin | 9900 | €30,250 | €29,942 | -€308 | -1.0% |
| Operating profit (loss) | 9901 | €26,714 | €26,855 | +€141 | +0.5% |
| Financial income | 75/76B | €656 | €2,615 | +€1,959 | +298% |
| Recurring financial income | 75 | €656 | €2,615 | +€1,959 | +298% |
| Financial charges | 65/66B | €419 | €420 | +€1 | +0.2% |
| Recurring financial charges | 65 | €419 | €420 | +€1 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €26,952 | €29,051 | +€2,099 | +7.8% |
| Income taxes | 67/77 | €10,276 | €9,852 | -€425 | -4.1% |
| Profit (loss) for the period | 9904 | €16,675 | €19,199 | +€2,524 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,675 | €19,199 | +€2,524 | +15.1% |
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 16 October 2026 via checked.be.