RIF: what changed
Two fiscal 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.
RIF
Largest movements
- Cash +€173
up €173 (+56.4%), from €308 to €481
mainly Other debts (+€10,123) and Trade debts (+€295)
- Receivables within one year +€58
new in 2025: €58
- Other debts +€10,123
up €10,123 (+16.5%), from €61,263 to €71,386
- Profit (loss) carried forward -€9,110
down €9,110 (-10.1%), from -€90,127 to -€99,237
- Tax, wage and social debts -€1,076
down €1,076 (-4.8%), from €22,194 to €21,118
of which Taxes: -€1,178
- Trade debts +€295
up €295 (+98.2%), from €300 to €595
- Gross operating margin -€24,840
down €24,840, from €16,301 to -€8,538
- Staff costs -€23,254
no longer reported in 2025 (was €23,254)
- Other operating charges +€526
new in 2025: €526
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 | €308 | €539 | +€232 | +75.3% |
| Current assets | 29/58 | €308 | €539 | +€232 | +75.3% |
| Amounts receivable within one year | 40/41 | - | €58 | +€58 | |
| Other amounts receivable | 41 | - | €58 | +€58 | |
| Cash at bank and in hand | 54/58 | €308 | €481 | +€173 | +56.4% |
| Total equity and liabilities | 10/49 | €308 | €539 | +€232 | +75.3% |
| Equity | 10/15 | -€83,449 | -€92,559 | -€9,110 | -10.9% |
| Contributions | 10/11 | €6,678 | €6,678 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,127 | -€99,237 | -€9,110 | -10.1% |
| Amounts payable | 17/49 | €83,757 | €93,098 | +€9,341 | +11.2% |
| Amounts payable within one year | 42/48 | €83,757 | €93,098 | +€9,341 | +11.2% |
| Trade debts | 44 | €300 | €595 | +€295 | +98.2% |
| Suppliers | 440/4 | €300 | €595 | +€295 | +98.2% |
| Taxes, remuneration and social security | 45 | €22,194 | €21,118 | -€1,076 | -4.8% |
| Taxes | 450/3 | €10,386 | €9,208 | -€1,178 | -11.3% |
| Remuneration and social security | 454/9 | €11,808 | €11,909 | +€102 | +0.9% |
| Other amounts payable | 47/48 | €61,263 | €71,386 | +€10,123 | +16.5% |
| Remuneration, social security and pensions | 62 | €23,254 | - | -€23,254 | |
| Other operating charges | 640/8 | - | €526 | +€526 | |
| Gross operating margin | 9900 | €16,301 | -€8,538 | -€24,840 | |
| Operating profit (loss) | 9901 | -€6,952 | -€9,064 | -€2,112 | -30.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €69 | €46 | -€24 | -34.1% |
| Recurring financial charges | 65 | €69 | €46 | -€24 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,021 | -€9,110 | -€2,088 | -29.7% |
| Profit (loss) for the period | 9904 | -€7,021 | -€9,110 | -€2,088 | -29.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,021 | -€9,110 | -€2,088 | -29.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.