RIDERM: 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.
RIDERM
Largest movements
- Cash +€35,701
up €35,701 (+25.0%), from €142,788 to €178,489
mainly Net result for the year (+€52,058) and Provisions (+€19,442)
- Tangible fixed assets -€10,571
down €10,571 (-24.7%), from €42,719 to €32,147
- Receivables within one year +€8,080
up €8,080 (+13.6%), from €59,269 to €67,349
of which Other amounts receivable: +€10,140
- Provisions +€19,442
up €19,442 (+39.5%), from €49,256 to €68,698
- Other debts +€12,027
up €12,027 (+189.6%), from €6,344 to €18,371
- Reserves +€4,500
up €4,500 (+2.7%), from €169,500 to €174,000
- Provisions -€29,813
down €29,813 (-60.5%), from €49,256 to €19,442
- Gross operating margin -€21,328
down €21,328 (-12.2%), from €174,243 to €152,915
- Financial charges -€10,358
down €10,358 (-18.3%), from €56,483 to €46,125
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 | €246,321 | €281,577 | +€35,256 | +14.3% |
| Fixed assets | 21/28 | €42,744 | €32,172 | -€10,571 | -24.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €42,719 | €32,147 | -€10,571 | -24.7% |
| Furniture and vehicles | 24 | €42,719 | €32,147 | -€10,571 | -24.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €203,577 | €249,405 | +€45,828 | +22.5% |
| Amounts receivable within one year | 40/41 | €59,269 | €67,349 | +€8,080 | +13.6% |
| Trade receivables | 40 | €44,944 | €42,884 | -€2,060 | -4.6% |
| Other amounts receivable | 41 | €14,324 | €24,465 | +€10,140 | +70.8% |
| Cash at bank and in hand | 54/58 | €142,788 | €178,489 | +€35,701 | +25.0% |
| Deferred charges and accrued income | 490/1 | €1,521 | €3,567 | +€2,046 | +134.5% |
| Total equity and liabilities | 10/49 | €246,321 | €281,577 | +€35,256 | +14.3% |
| Equity | 10/15 | €189,414 | €193,972 | +€4,558 | +2.4% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €169,500 | €174,000 | +€4,500 | +2.7% |
| Distributable reserves | 133 | €169,500 | €174,000 | +€4,500 | +2.7% |
| Profit (loss) carried forward | 14 | €5,654 | €5,712 | +€58 | +1.0% |
| Provisions and deferred taxes | 16 | €49,256 | €68,698 | +€19,442 | +39.5% |
| Provisions for liabilities and charges | 160/5 | €49,256 | €68,698 | +€19,442 | +39.5% |
| Other liabilities and charges | 164/5 | €49,256 | €68,698 | +€19,442 | +39.5% |
| Amounts payable | 17/49 | €7,651 | €18,907 | +€11,256 | +147.1% |
| Amounts payable within one year | 42/48 | €7,651 | €18,907 | +€11,256 | +147.1% |
| Trade debts | 44 | €750 | €536 | -€214 | -28.6% |
| Suppliers | 440/4 | €750 | €536 | -€214 | -28.6% |
| Taxes, remuneration and social security | 45 | €557 | - | -€557 | |
| Taxes | 450/3 | €346 | - | -€346 | |
| Remuneration and social security | 454/9 | €211 | - | -€211 | |
| Other amounts payable | 47/48 | €6,344 | €18,371 | +€12,027 | +189.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,590 | €10,571 | -€19 | -0.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €49,256 | €19,442 | -€29,813 | -60.5% |
| Other operating charges | 640/8 | €1,594 | €809 | -€785 | -49.2% |
| Non-recurring operating charges | 66A | €902 | - | -€902 | |
| Gross operating margin | 9900 | €174,243 | €152,915 | -€21,328 | -12.2% |
| Operating profit (loss) | 9901 | €111,900 | €122,092 | +€10,192 | +9.1% |
| Financial income | 75/76B | €1,698 | €1,354 | -€344 | -20.3% |
| Recurring financial income | 75 | €1,698 | €1,354 | -€344 | -20.3% |
| Financial charges | 65/66B | €56,483 | €46,125 | -€10,358 | -18.3% |
| Recurring financial charges | 65 | €56,483 | €46,125 | -€10,358 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €57,116 | €77,321 | +€20,205 | +35.4% |
| Income taxes | 67/77 | €23,676 | €25,263 | +€1,587 | +6.7% |
| Profit (loss) for the period | 9904 | €33,440 | €52,058 | +€18,618 | +55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,440 | €52,058 | +€18,618 | +55.7% |
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 10 October 2026 via checked.be.