RIED: 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.
RIED
Largest movements
- Tangible fixed assets -€18,895
down €18,895 (-10.4%), from €182,162 to €163,266
- Cash +€14,130
up €14,130 (+8,436%), from €168 to €14,297
mainly Depreciation (+€18,895) and Other debts (+€1,159)
- Accrued charges and deferred income -€2,900
no longer reported in 2025 (was €2,900)
- Trade debts -€2,853
down €2,853 (-8.5%), from €33,756 to €30,903
- Gross operating margin +€13,974
up €13,974 (+138%), from €10,110 to €24,083
- Other operating charges +€3,143
up €3,143 (+704%), from €446 to €3,590
- Depreciation +€551
up €551 (+3.0%), from €18,344 to €18,895
- Financial charges +€505
up €505 (+38.6%), from €1,308 to €1,813
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 | €182,829 | €178,064 | -€4,765 | -2.6% |
| Fixed assets | 21/28 | €182,662 | €163,766 | -€18,895 | -10.3% |
| Tangible fixed assets | 22/27 | €182,162 | €163,266 | -€18,895 | -10.4% |
| Land and buildings | 22 | €182,162 | €163,266 | -€18,895 | -10.4% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €168 | €14,297 | +€14,130 | +8,436% |
| Cash at bank and in hand | 54/58 | €168 | €14,297 | +€14,130 | +8,436% |
| Total equity and liabilities | 10/49 | €182,829 | €178,064 | -€4,765 | -2.6% |
| Equity | 10/15 | €107,378 | €107,205 | -€173 | -0.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €88,828 | €88,655 | -€173 | -0.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €86,973 | €86,800 | -€173 | -0.2% |
| Amounts payable | 17/49 | €75,451 | €70,858 | -€4,593 | -6.1% |
| Amounts payable within one year | 42/48 | €72,551 | €70,858 | -€1,693 | -2.3% |
| Trade debts | 44 | €33,756 | €30,903 | -€2,853 | -8.5% |
| Suppliers | 440/4 | €33,756 | €30,903 | -€2,853 | -8.5% |
| Taxes, remuneration and social security | 45 | €1,216 | €1,217 | +€1 | +0.1% |
| Taxes | 450/3 | €1,216 | €1,217 | +€1 | +0.1% |
| Other amounts payable | 47/48 | €37,579 | €38,738 | +€1,159 | +3.1% |
| Accrued charges and deferred income | 492/3 | €2,900 | - | -€2,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,344 | €18,895 | +€551 | +3.0% |
| Other operating charges | 640/8 | €446 | €3,590 | +€3,143 | +704% |
| Gross operating margin | 9900 | €10,110 | €24,083 | +€13,974 | +138% |
| Operating profit (loss) | 9901 | -€8,681 | €1,598 | +€10,279 | |
| Financial income | 75/76B | - | €42 | +€42 | |
| Recurring financial income | 75 | - | €42 | +€42 | |
| Financial charges | 65/66B | €1,308 | €1,813 | +€505 | +38.6% |
| Recurring financial charges | 65 | €1,308 | €1,813 | +€505 | +38.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,989 | -€173 | +€9,817 | +98.3% |
| Profit (loss) for the period | 9904 | -€9,989 | -€173 | +€9,817 | +98.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,989 | -€173 | +€9,817 | +98.3% |
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 28 October 2026 via checked.be.