RIBES: 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.
RIBES
Largest movements
- Cash +€10,548
up €10,548 (+12.0%), from €88,157 to €98,705
mainly Other debts (+€93,623) and Net result for the year (+€19,323)
- Tangible fixed assets -€1,736
down €1,736 (-14.0%), from €12,385 to €10,649
- Other debts +€93,623
up €93,623 (+496%), from €18,872 to €112,495
- Profit (loss) carried forward -€81,838
no longer reported in 2025 (was €81,838)
- Trade debts -€2,609
down €2,609 (-33.6%), from €7,756 to €5,146
- Tax, wage and social debts -€1,385
down €1,385 (-30.1%), from €4,607 to €3,222
of which Remuneration and social security: -€2,179
- Gross operating margin -€7,913
down €7,913 (-19.1%), from €41,471 to €33,558
- Taxes -€1,245
down €1,245 (-13.0%), from €9,562 to €8,317
- Financial charges +€943
up €943 (+82.9%), from €1,137 to €2,080
- Depreciation +€810
up €810 (+31.3%), from €2,592 to €3,402
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 | €116,073 | €123,863 | +€7,790 | +6.7% |
| Fixed assets | 21/28 | €12,385 | €10,649 | -€1,736 | -14.0% |
| Tangible fixed assets | 22/27 | €12,385 | €10,649 | -€1,736 | -14.0% |
| Plant, machinery and equipment | 23 | €12,385 | €10,649 | -€1,736 | -14.0% |
| Current assets | 29/58 | €103,688 | €113,214 | +€9,527 | +9.2% |
| Amounts receivable within one year | 40/41 | €14,536 | €14,465 | -€71 | -0.5% |
| Trade receivables | 40 | €10,500 | €11,900 | +€1,400 | +13.3% |
| Other amounts receivable | 41 | €4,036 | €2,565 | -€1,471 | -36.4% |
| Cash at bank and in hand | 54/58 | €88,157 | €98,705 | +€10,548 | +12.0% |
| Deferred charges and accrued income | 490/1 | €995 | €44 | -€950 | -95.5% |
| Total equity and liabilities | 10/49 | €116,073 | €123,863 | +€7,790 | +6.7% |
| Equity | 10/15 | €84,838 | €3,000 | -€81,838 | -96.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,838 | - | -€81,838 | |
| Amounts payable | 17/49 | €31,235 | €120,863 | +€89,629 | +287% |
| Amounts payable within one year | 42/48 | €31,235 | €120,863 | +€89,629 | +287% |
| Trade debts | 44 | €7,756 | €5,146 | -€2,609 | -33.6% |
| Suppliers | 440/4 | €7,756 | €5,146 | -€2,609 | -33.6% |
| Taxes, remuneration and social security | 45 | €4,607 | €3,222 | -€1,385 | -30.1% |
| Taxes | 450/3 | €2,429 | €3,222 | +€793 | +32.7% |
| Remuneration and social security | 454/9 | €2,179 | - | -€2,179 | |
| Other amounts payable | 47/48 | €18,872 | €112,495 | +€93,623 | +496% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,592 | €3,402 | +€810 | +31.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €36 | +€36 | |
| Gross operating margin | 9900 | €41,471 | €33,558 | -€7,913 | -19.1% |
| Operating profit (loss) | 9901 | €38,492 | €29,720 | -€8,772 | -22.8% |
| Financial charges | 65/66B | €1,137 | €2,080 | +€943 | +82.9% |
| Recurring financial charges | 65 | €1,137 | €2,080 | +€943 | +82.9% |
| Profit (loss) for the period before taxes | 9903 | €37,355 | €27,640 | -€9,715 | -26.0% |
| Income taxes | 67/77 | €9,562 | €8,317 | -€1,245 | -13.0% |
| Profit (loss) for the period | 9904 | €27,793 | €19,323 | -€8,470 | -30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,793 | €19,323 | -€8,470 | -30.5% |
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 13 October 2026 via checked.be.