RIBAS: 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.
RIBAS
Largest movements
- Receivables within one year -€105,186
no longer reported in 2025 (was €105,186)
- Cash +€4,484
up €4,484 (+11.7%), from €38,445 to €42,929
mainly Receivables within one year (+€105,186) and Net result for the year (+€3,437)
- Tangible fixed assets +€2,176
new in 2025: €2,176
- Trade debts -€100,993
down €100,993 (-99.5%), from €101,546 to €554
- Profit (loss) carried forward +€3,437
up €3,437 (+16.0%), from €21,487 to €24,923
- Gross operating margin -€2,470
down €2,470 (-31.0%), from €7,959 to €5,489
- Taxes -€939
down €939 (-49.5%), from €1,897 to €958
- Other operating charges -€388
down €388 (-39.4%), from €986 to €598
- Depreciation +€311
new in 2025: €311
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 | €173,611 | €75,605 | -€98,006 | -56.5% |
| Fixed assets | 21/28 | - | €2,176 | +€2,176 | |
| Tangible fixed assets | 22/27 | - | €2,176 | +€2,176 | |
| Furniture and vehicles | 24 | - | €2,176 | +€2,176 | |
| Current assets | 29/58 | €173,611 | €73,429 | -€100,182 | -57.7% |
| Stocks and contracts in progress | 3 | €29,980 | €30,500 | +€520 | +1.7% |
| Stocks | 30/36 | €29,980 | €30,500 | +€520 | +1.7% |
| Amounts receivable within one year | 40/41 | €105,186 | - | -€105,186 | |
| Trade receivables | 40 | €105,186 | - | -€105,186 | |
| Cash at bank and in hand | 54/58 | €38,445 | €42,929 | +€4,484 | +11.7% |
| Total equity and liabilities | 10/49 | €173,611 | €75,605 | -€98,006 | -56.5% |
| Equity | 10/15 | €65,498 | €68,935 | +€3,437 | +5.2% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €9,011 | €9,011 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,500 | €3,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,500 | €3,500 | = | 0.0% |
| Distributable reserves | 133 | €5,511 | €5,511 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,487 | €24,923 | +€3,437 | +16.0% |
| Amounts payable | 17/49 | €108,113 | €6,670 | -€101,443 | -93.8% |
| Amounts payable within one year | 42/48 | €108,113 | €6,670 | -€101,443 | -93.8% |
| Trade debts | 44 | €101,546 | €554 | -€100,993 | -99.5% |
| Suppliers | 440/4 | €101,546 | €554 | -€100,993 | -99.5% |
| Taxes, remuneration and social security | 45 | €6,370 | €5,920 | -€450 | -7.1% |
| Taxes | 450/3 | €3,911 | €3,460 | -€450 | -11.5% |
| Remuneration and social security | 454/9 | €2,459 | €2,459 | = | 0.0% |
| Other amounts payable | 47/48 | €197 | €197 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €24 | €56 | +€32 | +138% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €311 | +€311 | |
| Other operating charges | 640/8 | €986 | €598 | -€388 | -39.4% |
| Gross operating margin | 9900 | €7,959 | €5,489 | -€2,470 | -31.0% |
| Operating profit (loss) | 9901 | €6,950 | €4,525 | -€2,424 | -34.9% |
| Financial income | 75/76B | €9 | €31 | +€22 | +238% |
| Recurring financial income | 75 | €9 | €31 | +€22 | +238% |
| Financial charges | 65/66B | €123 | €161 | +€38 | +30.8% |
| Recurring financial charges | 65 | €123 | €161 | +€38 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | €6,835 | €4,395 | -€2,441 | -35.7% |
| Income taxes | 67/77 | €1,897 | €958 | -€939 | -49.5% |
| Profit (loss) for the period | 9904 | €4,938 | €3,437 | -€1,501 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,938 | €3,437 | -€1,501 | -30.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.