RIFTOIT: 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.
RIFTOIT
Largest movements
- Cash +€20,998
up €20,998 (+74.6%), from €28,157 to €49,155
mainly Stocks and contracts (+€11,375) and Trade debts (+€5,578)
- Stocks and contracts -€11,375
down €11,375 (-80.4%), from €14,150 to €2,775
- Receivables within one year +€2,158
up €2,158 (+16.0%), from €13,475 to €15,633
of which Trade receivables: +€1,698
- Tangible fixed assets -€1,704
down €1,704 (-40.3%), from €4,233 to €2,529
of which Furniture and vehicles: -€1,704
- Financial fixed assets +€1,500
up €1,500 (+167%), from €900 to €2,400
- Trade debts +€5,578
up €5,578 (+28.5%), from €19,599 to €25,177
- Reserves +€5,280
new in 2025: €5,280
- Gross operating margin +€10,958
up €10,958 (+115%), from €9,543 to €20,501
- Taxes +€2,209
up €2,209 (+573%), from €385 to €2,594
- Other operating charges +€1,727
up €1,727 (+134%), from €1,293 to €3,020
- Financial charges +€1,352
up €1,352 (+216%), from €625 to €1,977
- Depreciation +€824
up €824 (+93.7%), from €880 to €1,704
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 | €64,049 | €75,632 | +€11,583 | +18.1% |
| Fixed assets | 21/28 | €5,133 | €4,929 | -€204 | -4.0% |
| Tangible fixed assets | 22/27 | €4,233 | €2,529 | -€1,704 | -40.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €4,233 | €2,529 | -€1,704 | -40.3% |
| Financial fixed assets | 28 | €900 | €2,400 | +€1,500 | +167% |
| Current assets | 29/58 | €58,915 | €70,703 | +€11,787 | +20.0% |
| Stocks and contracts in progress | 3 | €14,150 | €2,775 | -€11,375 | -80.4% |
| Stocks | 30/36 | €14,150 | €2,775 | -€11,375 | -80.4% |
| Amounts receivable within one year | 40/41 | €13,475 | €15,633 | +€2,158 | +16.0% |
| Trade receivables | 40 | €772 | €2,470 | +€1,698 | +220% |
| Other amounts receivable | 41 | €12,703 | €13,163 | +€461 | +3.6% |
| Cash at bank and in hand | 54/58 | €28,157 | €49,155 | +€20,998 | +74.6% |
| Deferred charges and accrued income | 490/1 | €3,134 | €3,140 | +€6 | +0.2% |
| Total equity and liabilities | 10/49 | €64,049 | €75,632 | +€11,583 | +18.1% |
| Equity | 10/15 | €26,699 | €31,985 | +€5,286 | +19.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €5,280 | +€5,280 | |
| Distributable reserves | 133 | - | €5,280 | +€5,280 | |
| Profit (loss) carried forward | 14 | €8,099 | €8,105 | +€6 | +0.1% |
| Amounts payable | 17/49 | €37,349 | €43,647 | +€6,297 | +16.9% |
| Amounts payable within one year | 42/48 | €37,349 | €43,647 | +€6,297 | +16.9% |
| Trade debts | 44 | €19,599 | €25,177 | +€5,578 | +28.5% |
| Suppliers | 440/4 | €19,599 | €25,177 | +€5,578 | +28.5% |
| Taxes, remuneration and social security | 45 | €9,429 | €9,785 | +€357 | +3.8% |
| Taxes | 450/3 | €3,903 | €4,927 | +€1,024 | +26.2% |
| Remuneration and social security | 454/9 | €5,526 | €4,858 | -€668 | -12.1% |
| Other amounts payable | 47/48 | €8,322 | €8,685 | +€363 | +4.4% |
| Remuneration, social security and pensions | 62 | €5,688 | €5,920 | +€232 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €880 | €1,704 | +€824 | +93.7% |
| Other operating charges | 640/8 | €1,293 | €3,020 | +€1,727 | +134% |
| Gross operating margin | 9900 | €9,543 | €20,501 | +€10,958 | +115% |
| Operating profit (loss) | 9901 | €1,682 | €9,856 | +€8,174 | +486% |
| Financial charges | 65/66B | €625 | €1,977 | +€1,352 | +216% |
| Recurring financial charges | 65 | €625 | €1,977 | +€1,352 | +216% |
| Profit (loss) for the period before taxes | 9903 | €1,057 | €7,879 | +€6,822 | +645% |
| Income taxes | 67/77 | €385 | €2,594 | +€2,209 | +573% |
| Profit (loss) for the period | 9904 | €672 | €5,286 | +€4,614 | +687% |
| Profit (loss) for the period to be appropriated | 9905 | €672 | €5,286 | +€4,614 | +687% |
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 27 October 2026 via checked.be.