RIF COM: 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.
RIF COM
Largest movements
- Tangible fixed assets +€21,001
up €21,001 (+1277.6%), from €1,644 to €22,645
- Cash +€2,339
up €2,339 (+60.4%), from €3,876 to €6,215
- Receivables within one year +€2,297
up €2,297 (+39.0%), from €5,892 to €8,188
of which Other amounts receivable: +€2,784
- Deferred charges and accrued income +€1,578
up €1,578 (+152.3%), from €1,036 to €2,615
- Profit (loss) carried forward +€23,493
up €23,493 (+96.4%), from -€24,367 to -€874
- Other debts +€3,934
new in 2025: €3,934
- Gross operating margin +€39,703
up €39,703, from -€3,270 to €36,433
- Staff costs -€30,010
down €30,010 (-99.6%), from €30,121 to €112
- Depreciation +€2,552
up €2,552 (+85.3%), from €2,992 to €5,544
- Other operating charges +€970
up €970 (+120.5%), from €805 to €1,775
- Taxes -€653
no longer reported in 2025 (was €653)
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,447 | €39,663 | +€27,215 | +218.6% |
| Fixed assets | 21/28 | €1,644 | €22,645 | +€21,001 | +1277.6% |
| Tangible fixed assets | 22/27 | €1,644 | €22,645 | +€21,001 | +1277.6% |
| Furniture and vehicles | 24 | €1,644 | €22,645 | +€21,001 | +1277.6% |
| Current assets | 29/58 | €10,804 | €17,018 | +€6,214 | +57.5% |
| Amounts receivable within one year | 40/41 | €5,892 | €8,188 | +€2,297 | +39.0% |
| Trade receivables | 40 | €674 | €187 | -€487 | -72.3% |
| Other amounts receivable | 41 | €5,217 | €8,001 | +€2,784 | +53.4% |
| Cash at bank and in hand | 54/58 | €3,876 | €6,215 | +€2,339 | +60.4% |
| Deferred charges and accrued income | 490/1 | €1,036 | €2,615 | +€1,578 | +152.3% |
| Total equity and liabilities | 10/49 | €12,447 | €39,663 | +€27,215 | +218.6% |
| Equity | 10/15 | -€3,907 | €19,586 | +€23,493 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | -€24,367 | -€874 | +€23,493 | +96.4% |
| Amounts payable | 17/49 | €16,355 | €20,077 | +€3,722 | +22.8% |
| Amounts payable within one year | 42/48 | €16,355 | €20,077 | +€3,722 | +22.8% |
| Trade debts | 44 | €144 | - | -€144 | |
| Suppliers | 440/4 | €144 | - | -€144 | |
| Taxes, remuneration and social security | 45 | €16,211 | €16,143 | -€67 | -0.4% |
| Taxes | 450/3 | €611 | €611 | = | 0.0% |
| Remuneration and social security | 454/9 | €15,599 | €15,532 | -€67 | -0.4% |
| Other amounts payable | 47/48 | - | €3,934 | +€3,934 | |
| Non-recurring operating income | 76A | - | €2,066 | +€2,066 | |
| Remuneration, social security and pensions | 62 | €30,121 | €112 | -€30,010 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,992 | €5,544 | +€2,552 | +85.3% |
| Other operating charges | 640/8 | €805 | €1,775 | +€970 | +120.5% |
| Gross operating margin | 9900 | -€3,270 | €36,433 | +€39,703 | |
| Operating profit (loss) | 9901 | -€37,187 | €29,003 | +€66,190 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €213 | €213 | = | 0.0% |
| Recurring financial charges | 65 | €213 | €213 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€37,399 | €28,790 | +€66,189 | |
| Income taxes | 67/77 | €653 | - | -€653 | |
| Profit (loss) for the period | 9904 | -€38,052 | €28,790 | +€66,842 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,052 | €28,790 | +€66,842 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 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.