RIJ WIJS: 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.
RIJ WIJS
Largest movements
- Tangible fixed assets -€8,900
down €8,900 (-1.7%), from €526,134 to €517,234
of which Land and buildings: -€6,941
- Profit (loss) carried forward -€8,928
down €8,928 (-5.5%), from -€162,120 to -€171,048
- Gross operating margin +€5,661
up €5,661 (+38.9%), from €14,568 to €20,229
- Other operating charges +€515
up €515 (+2.6%), from €19,653 to €20,168
- Depreciation -€321
down €321 (-3.5%), from €9,221 to €8,900
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 | €532,797 | €523,650 | -€9,147 | -1.7% |
| Fixed assets | 21/28 | €526,134 | €517,234 | -€8,900 | -1.7% |
| Tangible fixed assets | 22/27 | €526,134 | €517,234 | -€8,900 | -1.7% |
| Land and buildings | 22 | €518,820 | €511,879 | -€6,941 | -1.3% |
| Plant, machinery and equipment | 23 | €7,313 | €5,355 | -€1,958 | -26.8% |
| Current assets | 29/58 | €6,663 | €6,416 | -€248 | -3.7% |
| Amounts receivable within one year | 40/41 | €534 | - | -€534 | |
| Other amounts receivable | 41 | €534 | - | -€534 | |
| Cash at bank and in hand | 54/58 | €4,767 | €4,978 | +€212 | +4.4% |
| Deferred charges and accrued income | 490/1 | €1,363 | €1,438 | +€75 | +5.5% |
| Total equity and liabilities | 10/49 | €532,797 | €523,650 | -€9,147 | -1.7% |
| Equity | 10/15 | €529,531 | €520,603 | -€8,928 | -1.7% |
| Contributions | 10/11 | €72,715 | €72,715 | = | 0.0% |
| Capital | 10 | €72,715 | €72,715 | = | 0.0% |
| Issued capital | 100 | €72,715 | €72,715 | = | 0.0% |
| Reserves | 13 | €618,936 | €618,936 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,272 | €7,272 | = | 0.0% |
| Legal reserve | 130 | €7,272 | €7,272 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,112 | €8,112 | = | 0.0% |
| Distributable reserves | 133 | €603,552 | €603,552 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€162,120 | -€171,048 | -€8,928 | -5.5% |
| Amounts payable | 17/49 | €3,265 | €3,046 | -€219 | -6.7% |
| Amounts payable within one year | 42/48 | €3,265 | €3,046 | -€219 | -6.7% |
| Trade debts | 44 | €3,265 | €2,477 | -€788 | -24.1% |
| Suppliers | 440/4 | €3,265 | €2,477 | -€788 | -24.1% |
| Taxes, remuneration and social security | 45 | - | €569 | +€569 | |
| Taxes | 450/3 | - | €569 | +€569 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,221 | €8,900 | -€321 | -3.5% |
| Other operating charges | 640/8 | €19,653 | €20,168 | +€515 | +2.6% |
| Gross operating margin | 9900 | €14,568 | €20,229 | +€5,661 | +38.9% |
| Operating profit (loss) | 9901 | -€14,306 | -€8,838 | +€5,468 | +38.2% |
| Financial charges | 65/66B | €82 | €90 | +€8 | +9.8% |
| Recurring financial charges | 65 | €82 | €90 | +€8 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,388 | -€8,928 | +€5,460 | +37.9% |
| Profit (loss) for the period | 9904 | -€14,388 | -€8,928 | +€5,460 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,388 | -€8,928 | +€5,460 | +37.9% |
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 30 October 2026 via checked.be.