RIF-LAND: 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-LAND
Largest movements
- Cash +€55,389
up €55,389 (+16,677%), from €332 to €55,722
mainly Other debts (+€47,051) and Net result for the year (+€4,880)
- Tangible fixed assets -€1,467
down €1,467 (-35.2%), from €4,164 to €2,697
- Receivables within one year -€1,384
no longer reported in 2025 (was €1,384)
- Other debts +€47,051
new in 2025: €47,051
- Profit (loss) carried forward +€4,880
up €4,880 (+68.7%), from -€7,105 to -€2,224
- Taxes -€4,031
no longer reported in 2025 (was €4,031)
- Other operating charges -€1,528
down €1,528 (-20.8%), from €7,346 to €5,818
- Depreciation +€1,193
up €1,193 (+436%), from €274 to €1,467
- Gross operating margin +€1,057
up €1,057 (+9.5%), from €11,154 to €12,211
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 | €5,880 | €58,418 | +€52,539 | +894% |
| Fixed assets | 21/28 | €4,164 | €2,697 | -€1,467 | -35.2% |
| Tangible fixed assets | 22/27 | €4,164 | €2,697 | -€1,467 | -35.2% |
| Plant, machinery and equipment | 23 | €4,164 | €2,697 | -€1,467 | -35.2% |
| Current assets | 29/58 | €1,716 | €55,722 | +€54,006 | +3,147% |
| Amounts receivable within one year | 40/41 | €1,384 | - | -€1,384 | |
| Other amounts receivable | 41 | €1,384 | - | -€1,384 | |
| Cash at bank and in hand | 54/58 | €332 | €55,722 | +€55,389 | +16,677% |
| Total equity and liabilities | 10/49 | €5,880 | €58,418 | +€52,539 | +894% |
| Equity | 10/15 | €5,295 | €10,176 | +€4,880 | +92.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,105 | -€2,224 | +€4,880 | +68.7% |
| Amounts payable | 17/49 | €584 | €48,243 | +€47,658 | +8,157% |
| Amounts payable within one year | 42/48 | €584 | €48,243 | +€47,658 | +8,157% |
| Trade debts | 44 | - | €505 | +€505 | |
| Suppliers | 440/4 | - | €505 | +€505 | |
| Taxes, remuneration and social security | 45 | €584 | €687 | +€103 | +17.6% |
| Taxes | 450/3 | €584 | €687 | +€103 | +17.6% |
| Other amounts payable | 47/48 | - | €47,051 | +€47,051 | |
| Non-recurring operating income | 76A | €34 | - | -€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €274 | €1,467 | +€1,193 | +436% |
| Other operating charges | 640/8 | €7,346 | €5,818 | -€1,528 | -20.8% |
| Gross operating margin | 9900 | €11,154 | €12,211 | +€1,057 | +9.5% |
| Operating profit (loss) | 9901 | €3,534 | €4,925 | +€1,392 | +39.4% |
| Financial charges | 65/66B | €108 | €45 | -€63 | -58.4% |
| Recurring financial charges | 65 | €108 | €45 | -€63 | -58.4% |
| Profit (loss) for the period before taxes | 9903 | €3,425 | €4,880 | +€1,455 | +42.5% |
| Income taxes | 67/77 | €4,031 | - | -€4,031 | |
| Profit (loss) for the period | 9904 | -€605 | €4,880 | +€5,485 | |
| Profit (loss) for the period to be appropriated | 9905 | -€605 | €4,880 | +€5,485 |
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 30 October 2026 via checked.be.