RIIME: 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.
RIIME
Largest movements
- Cash -€11,092
down €11,092 (-23.9%), from €46,436 to €35,343
mainly Trade debts (-€4,464) and Net result for the year (-€3,936)
- Receivables within one year +€3,608
up €3,608 (+287.0%), from €1,257 to €4,865
of which Trade receivables: +€4,865
- Stocks and contracts +€3,606
up €3,606 (+127.0%), from €2,840 to €6,446
- Receivables after one year -€2,699
down €2,699 (-17.7%), from €15,225 to €12,526
- Tangible fixed assets -€1,806
down €1,806 (-43.4%), from €4,162 to €2,355
- Trade debts -€4,464
down €4,464 (-36.3%), from €12,298 to €7,835
- Profit (loss) carried forward -€3,936
down €3,936 (-8.9%), from €44,104 to €40,167
- Tax, wage and social debts +€960
up €960 (+15.1%), from €6,374 to €7,334
of which Remuneration and social security: +€1,060
- Accrued charges and deferred income -€944
no longer reported in 2025 (was €944)
- Gross operating margin -€10,617
down €10,617 (-23.1%), from €45,876 to €35,260
- Staff costs +€6,014
up €6,014 (+21.5%), from €27,959 to €33,973
- Taxes +€3,212
up €3,212, from -€1,411 to €1,802
- Other operating charges -€946
down €946 (-58.4%), from €1,620 to €675
- Financial charges -€468
down €468 (-29.8%), from €1,570 to €1,102
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 | €69,920 | €61,536 | -€8,384 | -12.0% |
| Fixed assets | 21/28 | €4,162 | €2,355 | -€1,806 | -43.4% |
| Tangible fixed assets | 22/27 | €4,162 | €2,355 | -€1,806 | -43.4% |
| Plant, machinery and equipment | 23 | €4,162 | €2,355 | -€1,806 | -43.4% |
| Current assets | 29/58 | €65,758 | €59,181 | -€6,578 | -10.0% |
| Amounts receivable after more than one year | 29 | €15,225 | €12,526 | -€2,699 | -17.7% |
| Other amounts receivable | 291 | €15,225 | €12,526 | -€2,699 | -17.7% |
| Stocks and contracts in progress | 3 | €2,840 | €6,446 | +€3,606 | +127.0% |
| Stocks | 30/36 | €2,840 | €6,446 | +€3,606 | +127.0% |
| Amounts receivable within one year | 40/41 | €1,257 | €4,865 | +€3,608 | +287.0% |
| Trade receivables | 40 | - | €4,865 | +€4,865 | |
| Other amounts receivable | 41 | €1,257 | - | -€1,257 | |
| Cash at bank and in hand | 54/58 | €46,436 | €35,343 | -€11,092 | -23.9% |
| Total equity and liabilities | 10/49 | €69,920 | €61,536 | -€8,384 | -12.0% |
| Equity | 10/15 | €50,304 | €46,367 | -€3,936 | -7.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,104 | €40,167 | -€3,936 | -8.9% |
| Amounts payable | 17/49 | €19,616 | €15,168 | -€4,448 | -22.7% |
| Amounts payable within one year | 42/48 | €18,672 | €15,168 | -€3,504 | -18.8% |
| Trade debts | 44 | €12,298 | €7,835 | -€4,464 | -36.3% |
| Suppliers | 440/4 | €12,298 | €7,835 | -€4,464 | -36.3% |
| Taxes, remuneration and social security | 45 | €6,374 | €7,334 | +€960 | +15.1% |
| Taxes | 450/3 | €1,258 | €1,158 | -€101 | -8.0% |
| Remuneration and social security | 454/9 | €5,116 | €6,176 | +€1,060 | +20.7% |
| Accrued charges and deferred income | 492/3 | €944 | - | -€944 | |
| Remuneration, social security and pensions | 62 | €27,959 | €33,973 | +€6,014 | +21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,806 | €1,806 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,620 | €675 | -€946 | -58.4% |
| Gross operating margin | 9900 | €45,876 | €35,260 | -€10,617 | -23.1% |
| Operating profit (loss) | 9901 | €14,491 | -€1,194 | -€15,685 | |
| Financial income | 75/76B | €225 | €161 | -€64 | -28.3% |
| Recurring financial income | 75 | €225 | €161 | -€64 | -28.3% |
| Financial charges | 65/66B | €1,570 | €1,102 | -€468 | -29.8% |
| Recurring financial charges | 65 | €1,570 | €1,102 | -€468 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €13,146 | -€2,135 | -€15,281 | |
| Income taxes | 67/77 | -€1,411 | €1,802 | +€3,212 | |
| Profit (loss) for the period | 9904 | €14,557 | -€3,936 | -€18,493 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,557 | -€3,936 | -€18,493 |
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 1 October 2026 via checked.be.