RIBS: 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.
RIBS
Largest movements
- Receivables within one year +€30,901
up €30,901 (+138%), from €22,396 to €53,296
of which Other amounts receivable: +€30,910
- Cash -€30,452
down €30,452 (-40.2%), from €75,663 to €45,211
mainly Receivables within one year (-€30,901) and Trade debts (-€19,088)
- Stocks and contracts +€4,904
up €4,904 (+29.1%), from €16,843 to €21,747
- Deferred charges and accrued income +€2,011
new in 2025: €2,011
- Trade debts -€19,088
no longer reported in 2025 (was €19,088)
- Tax, wage and social debts +€15,364
up €15,364 (+24.0%), from €64,111 to €79,475
of which Remuneration and social security: +€16,047
- Profit (loss) carried forward +€11,764
up €11,764 (+40.9%), from €28,781 to €40,545
- Staff costs +€39,342
up €39,342 (+7.3%), from €535,815 to €575,157
- Gross operating margin +€33,991
up €33,991 (+6.0%), from €566,986 to €600,978
- Depreciation -€11,859
no longer reported in 2025 (was €11,859)
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 | €144,073 | €151,436 | +€7,363 | +5.1% |
| Fixed assets | 21/28 | €29,171 | €29,171 | = | 0.0% |
| Tangible fixed assets | 22/27 | €28,671 | €28,671 | = | 0.0% |
| Plant, machinery and equipment | 23 | €28,671 | €28,671 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €114,902 | €122,265 | +€7,363 | +6.4% |
| Stocks and contracts in progress | 3 | €16,843 | €21,747 | +€4,904 | +29.1% |
| Stocks | 30/36 | €16,843 | €21,747 | +€4,904 | +29.1% |
| Amounts receivable within one year | 40/41 | €22,396 | €53,296 | +€30,901 | +138% |
| Trade receivables | 40 | €9 | - | -€9 | |
| Other amounts receivable | 41 | €22,387 | €53,296 | +€30,910 | +138% |
| Cash at bank and in hand | 54/58 | €75,663 | €45,211 | -€30,452 | -40.2% |
| Deferred charges and accrued income | 490/1 | - | €2,011 | +€2,011 | |
| Total equity and liabilities | 10/49 | €144,073 | €151,436 | +€7,363 | +5.1% |
| Equity | 10/15 | €49,233 | €60,997 | +€11,764 | +23.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,781 | €40,545 | +€11,764 | +40.9% |
| Amounts payable | 17/49 | €94,839 | €90,439 | -€4,401 | -4.6% |
| Amounts payable within one year | 42/48 | €94,839 | €90,439 | -€4,401 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €11,640 | €10,964 | -€676 | -5.8% |
| Trade debts | 44 | €19,088 | - | -€19,088 | |
| Suppliers | 440/4 | €19,088 | - | -€19,088 | |
| Taxes, remuneration and social security | 45 | €64,111 | €79,475 | +€15,364 | +24.0% |
| Taxes | 450/3 | €37,493 | €36,810 | -€683 | -1.8% |
| Remuneration and social security | 454/9 | €26,618 | €42,665 | +€16,047 | +60.3% |
| Remuneration, social security and pensions | 62 | €535,815 | €575,157 | +€39,342 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,859 | - | -€11,859 | |
| Other operating charges | 640/8 | €7,860 | €5,163 | -€2,697 | -34.3% |
| Gross operating margin | 9900 | €566,986 | €600,978 | +€33,991 | +6.0% |
| Operating profit (loss) | 9901 | €11,452 | €20,657 | +€9,205 | +80.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -94.3% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -94.3% |
| Financial charges | 65/66B | €9,839 | €8,594 | -€1,245 | -12.7% |
| Recurring financial charges | 65 | €9,839 | €8,594 | -€1,245 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €1,613 | €12,063 | +€10,449 | +648% |
| Income taxes | 67/77 | €305 | €299 | -€6 | -2.1% |
| Profit (loss) for the period | 9904 | €1,308 | €11,764 | +€10,456 | +799% |
| Profit (loss) for the period to be appropriated | 9905 | €1,308 | €11,764 | +€10,456 | +799% |
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 14 October 2026 via checked.be.