RIBA TRAILERS: 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 TRAILERS
Largest movements
- Receivables within one year -€93,810
down €93,810 (-62.0%), from €151,396 to €57,585
of which Trade receivables: -€97,912
- Cash +€65,910
up €65,910 (+402%), from €16,400 to €82,309
mainly Receivables within one year (+€93,810) and Other debts (+€30,134)
- Financial fixed assets -€15,005
down €15,005 (-100%), from €15,005 to €0
- Tangible fixed assets -€6,330
down €6,330 (-54.9%), from €11,531 to €5,201
of which Furniture and vehicles: -€4,604
- Stocks and contracts +€6,228
up €6,228 (+6.0%), from €104,121 to €110,350
- Trade debts -€82,979
down €82,979 (-75.0%), from €110,571 to €27,592
- Other debts +€30,134
up €30,134 (+53.7%), from €56,082 to €86,216
- Tax, wage and social debts +€9,872
up €9,872 (+35.2%), from €28,021 to €37,893
of which Taxes: +€8,647
- Gross operating margin -€13,904
down €13,904 (-9.0%), from €154,308 to €140,404
- Taxes -€3,799
down €3,799 (-74.1%), from €5,126 to €1,328
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 | €307,482 | €265,575 | -€41,907 | -13.6% |
| Fixed assets | 21/28 | €26,681 | €5,296 | -€21,385 | -80.1% |
| Intangible fixed assets | 21 | €146 | €96 | -€50 | -34.3% |
| Tangible fixed assets | 22/27 | €11,531 | €5,201 | -€6,330 | -54.9% |
| Plant, machinery and equipment | 23 | €4,063 | €2,337 | -€1,726 | -42.5% |
| Furniture and vehicles | 24 | €7,467 | €2,864 | -€4,604 | -61.7% |
| Financial fixed assets | 28 | €15,005 | €0 | -€15,005 | -100% |
| Current assets | 29/58 | €280,801 | €260,279 | -€20,522 | -7.3% |
| Stocks and contracts in progress | 3 | €104,121 | €110,350 | +€6,228 | +6.0% |
| Stocks | 30/36 | €104,121 | €110,350 | +€6,228 | +6.0% |
| Amounts receivable within one year | 40/41 | €151,396 | €57,585 | -€93,810 | -62.0% |
| Trade receivables | 40 | €144,954 | €47,042 | -€97,912 | -67.5% |
| Other amounts receivable | 41 | €6,442 | €10,544 | +€4,102 | +63.7% |
| Cash at bank and in hand | 54/58 | €16,400 | €82,309 | +€65,910 | +402% |
| Deferred charges and accrued income | 490/1 | €8,884 | €10,035 | +€1,151 | +13.0% |
| Total equity and liabilities | 10/49 | €307,482 | €265,575 | -€41,907 | -13.6% |
| Equity | 10/15 | €108,608 | €109,674 | +€1,066 | +1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €102,408 | €103,474 | +€1,066 | +1.0% |
| 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 | €100,548 | €101,614 | +€1,066 | +1.1% |
| Amounts payable | 17/49 | €198,874 | €155,901 | -€42,973 | -21.6% |
| Amounts payable within one year | 42/48 | €194,674 | €151,701 | -€42,973 | -22.1% |
| Trade debts | 44 | €110,571 | €27,592 | -€82,979 | -75.0% |
| Suppliers | 440/4 | €110,571 | €27,592 | -€82,979 | -75.0% |
| Taxes, remuneration and social security | 45 | €28,021 | €37,893 | +€9,872 | +35.2% |
| Taxes | 450/3 | €15,997 | €24,644 | +€8,647 | +54.1% |
| Remuneration and social security | 454/9 | €12,024 | €13,249 | +€1,225 | +10.2% |
| Other amounts payable | 47/48 | €56,082 | €86,216 | +€30,134 | +53.7% |
| Accrued charges and deferred income | 492/3 | €4,200 | €4,200 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €126,669 | €127,154 | +€485 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,721 | €6,380 | +€659 | +11.5% |
| Other operating charges | 640/8 | €6,595 | €5,635 | -€960 | -14.6% |
| Gross operating margin | 9900 | €154,308 | €140,404 | -€13,904 | -9.0% |
| Operating profit (loss) | 9901 | €15,323 | €1,236 | -€14,088 | -91.9% |
| Financial income | 75/76B | €445 | €1,600 | +€1,155 | +259% |
| Recurring financial income | 75 | €445 | €1,600 | +€1,155 | +259% |
| Financial charges | 65/66B | €426 | €442 | +€16 | +3.7% |
| Recurring financial charges | 65 | €426 | €442 | +€16 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €15,343 | €2,394 | -€12,949 | -84.4% |
| Income taxes | 67/77 | €5,126 | €1,328 | -€3,799 | -74.1% |
| Profit (loss) for the period | 9904 | €10,216 | €1,066 | -€9,150 | -89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,216 | €1,066 | -€9,150 | -89.6% |
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 28 October 2026 via checked.be.