RIBOUR: 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.
RIBOUR
Largest movements
- Tangible fixed assets +€4,579
up €4,579 (+28.3%), from €16,204 to €20,783
of which Furniture and vehicles: +€3,730
- Receivables within one year +€4,057
up €4,057 (+19.2%), from €21,107 to €25,164
of which Trade receivables: +€9,009
- Cash +€1,929
up €1,929 (+11.0%), from €17,600 to €19,529
mainly Other debts (+€17,904) and Net result for the year (+€12,066)
- Other debts +€17,904
up €17,904 (+97.9%), from €18,295 to €36,199
- Profit (loss) carried forward -€11,464
down €11,464 (-40.1%), from €28,614 to €17,150
- Trade debts +€5,074
up €5,074 (+9591.0%), from €53 to €5,127
- Tax, wage and social debts -€949
down €949 (-8.7%), from €10,949 to €10,000
of which Taxes: -€549
- Depreciation -€1,949
down €1,949 (-21.9%), from €8,892 to €6,944
- Other operating charges +€1,064
up €1,064 (+18.9%), from €5,645 to €6,709
- Financial income +€614
up €614 (+384.5%), from €160 to €773
- Staff costs -€525
down €525 (-75.6%), from €695 to €170
- Taxes +€336
up €336 (+5.8%), from €5,749 to €6,085
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.
Cash bridge derived
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 | €59,911 | €70,475 | +€10,565 | +17.6% |
| Fixed assets | 21/28 | €16,204 | €20,783 | +€4,579 | +28.3% |
| Tangible fixed assets | 22/27 | €16,204 | €20,783 | +€4,579 | +28.3% |
| Plant, machinery and equipment | 23 | €810 | €1,659 | +€849 | +104.8% |
| Furniture and vehicles | 24 | €15,394 | €19,124 | +€3,730 | +24.2% |
| Current assets | 29/58 | €43,706 | €49,692 | +€5,986 | +13.7% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,107 | €25,164 | +€4,057 | +19.2% |
| Trade receivables | 40 | €13,159 | €22,168 | +€9,009 | +68.5% |
| Other amounts receivable | 41 | €7,947 | €2,995 | -€4,952 | -62.3% |
| Cash at bank and in hand | 54/58 | €17,600 | €19,529 | +€1,929 | +11.0% |
| Total equity and liabilities | 10/49 | €59,911 | €70,475 | +€10,565 | +17.6% |
| Equity | 10/15 | €30,614 | €19,150 | -€11,464 | -37.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,614 | €17,150 | -€11,464 | -40.1% |
| Amounts payable | 17/49 | €29,297 | €51,325 | +€22,029 | +75.2% |
| Amounts payable within one year | 42/48 | €29,297 | €51,325 | +€22,029 | +75.2% |
| Trade debts | 44 | €53 | €5,127 | +€5,074 | +9591.0% |
| Suppliers | 440/4 | €53 | €5,127 | +€5,074 | +9591.0% |
| Taxes, remuneration and social security | 45 | €10,949 | €10,000 | -€949 | -8.7% |
| Taxes | 450/3 | €10,549 | €10,000 | -€549 | -5.2% |
| Remuneration and social security | 454/9 | €400 | - | -€400 | |
| Other amounts payable | 47/48 | €18,295 | €36,199 | +€17,904 | +97.9% |
| Remuneration, social security and pensions | 62 | €695 | €170 | -€525 | -75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,892 | €6,944 | -€1,949 | -21.9% |
| Other operating charges | 640/8 | €5,645 | €6,709 | +€1,064 | +18.9% |
| Gross operating margin | 9900 | €32,498 | €32,280 | -€218 | -0.7% |
| Operating profit (loss) | 9901 | €17,266 | €18,457 | +€1,191 | +6.9% |
| Financial income | 75/76B | €160 | €773 | +€614 | +384.5% |
| Recurring financial income | 75 | €160 | €773 | +€614 | +384.5% |
| Financial charges | 65/66B | €1,221 | €1,080 | -€142 | -11.6% |
| Recurring financial charges | 65 | €1,221 | €1,080 | -€142 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €16,204 | €18,151 | +€1,947 | +12.0% |
| Income taxes | 67/77 | €5,749 | €6,085 | +€336 | +5.8% |
| Profit (loss) for the period | 9904 | €10,455 | €12,066 | +€1,611 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,455 | €12,066 | +€1,611 | +15.4% |
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 12 October 2026 via checked.be.