Rijmaran: 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.
Rijmaran
Largest movements
- Tangible fixed assets -€200,668
down €200,668 (-51.9%), from €386,994 to €186,326
of which Land and buildings: -€185,671
- Stocks and contracts -€119,632
down €119,632 (-4.7%), from €2.5m to €2.4m
- Deferred charges and accrued income +€83,472
up €83,472 (+12,403%), from €673 to €84,145
- Short-term financial debts -€350,000
down €350,000 (-18.4%), from €1.9m to €1.6m
- Other debts +€262,000
new in 2025: €262,000
- Profit (loss) carried forward -€250,430
down €250,430 (-95.8%), from €261,331 to €10,901
- Trade debts +€239,925
up €239,925 (+65.6%), from €365,896 to €605,821
- Contributions -€96,867
down €96,867 (-63.7%), from €152,000 to €55,133
- Gross operating margin -€114,969
down €114,969 (-30.0%), from €383,838 to €268,869
- Write-downs -€67,397
down €67,397, from €61,240 to -€6,157
- Financial charges -€21,076
down €21,076 (-23.9%), from €88,286 to €67,210
- Taxes -€10,526
down €10,526 (-31.7%), from €33,199 to €22,673
- Depreciation +€6,247
up €6,247 (+15.7%), from €39,683 to €45,930
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 | €3,046,879 | €2,802,362 | -€244,517 | -8.0% |
| Fixed assets | 21/28 | €389,634 | €188,606 | -€201,028 | -51.6% |
| Tangible fixed assets | 22/27 | €386,994 | €186,326 | -€200,668 | -51.9% |
| Land and buildings | 22 | €190,694 | €5,023 | -€185,671 | -97.4% |
| Plant, machinery and equipment | 23 | - | €1,150 | +€1,150 | |
| Furniture and vehicles | 24 | €196,300 | €180,153 | -€16,147 | -8.2% |
| Financial fixed assets | 28 | €2,640 | €2,280 | -€360 | -13.6% |
| Current assets | 29/58 | €2,657,245 | €2,613,756 | -€43,489 | -1.6% |
| Stocks and contracts in progress | 3 | €2,540,914 | €2,421,282 | -€119,632 | -4.7% |
| Stocks | 30/36 | €2,540,914 | €2,421,282 | -€119,632 | -4.7% |
| Amounts receivable within one year | 40/41 | €21,169 | €22,229 | +€1,060 | +5.0% |
| Trade receivables | 40 | €6,667 | €22,229 | +€15,562 | +233% |
| Other amounts receivable | 41 | €14,502 | - | -€14,502 | |
| Cash at bank and in hand | 54/58 | €94,489 | €86,100 | -€8,389 | -8.9% |
| Deferred charges and accrued income | 490/1 | €673 | €84,145 | +€83,472 | +12,403% |
| Total equity and liabilities | 10/49 | €3,046,879 | €2,802,362 | -€244,517 | -8.0% |
| Equity | 10/15 | €548,151 | €149,693 | -€398,458 | -72.7% |
| Contributions | 10/11 | €152,000 | €55,133 | -€96,867 | -63.7% |
| Reserves | 13 | €134,820 | €83,659 | -€51,161 | -37.9% |
| Non-distributable reserves | 130/1 | €15,200 | - | -€15,200 | |
| Reserves not available under the articles | 1311 | €15,200 | - | -€15,200 | |
| Distributable reserves | 133 | €119,620 | €83,659 | -€35,961 | -30.1% |
| Profit (loss) carried forward | 14 | €261,331 | €10,901 | -€250,430 | -95.8% |
| Amounts payable | 17/49 | €2,498,728 | €2,652,669 | +€153,941 | +6.2% |
| Amounts payable within one year | 42/48 | €2,489,431 | €2,645,931 | +€156,500 | +6.3% |
| Financial debts | 43 | €1,900,000 | €1,550,000 | -€350,000 | -18.4% |
| Credit institutions | 430/8 | €1,900,000 | €1,550,000 | -€350,000 | -18.4% |
| Trade debts | 44 | €365,896 | €605,821 | +€239,925 | +65.6% |
| Suppliers | 440/4 | €365,896 | €605,821 | +€239,925 | +65.6% |
| Advances received on contracts in progress | 46 | €141,422 | €141,611 | +€189 | +0.1% |
| Taxes, remuneration and social security | 45 | €82,113 | €86,499 | +€4,386 | +5.3% |
| Taxes | 450/3 | €73,057 | €83,440 | +€10,383 | +14.2% |
| Remuneration and social security | 454/9 | €9,056 | €3,059 | -€5,997 | -66.2% |
| Other amounts payable | 47/48 | - | €262,000 | +€262,000 | |
| Accrued charges and deferred income | 492/3 | €9,297 | €6,738 | -€2,559 | -27.5% |
| Remuneration, social security and pensions | 62 | €98,127 | €92,945 | -€5,182 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,683 | €45,930 | +€6,247 | +15.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €61,240 | -€6,157 | -€67,397 | |
| Other operating charges | 640/8 | €15,835 | €16,036 | +€201 | +1.3% |
| Gross operating margin | 9900 | €383,838 | €268,869 | -€114,969 | -30.0% |
| Operating profit (loss) | 9901 | €168,953 | €120,115 | -€48,838 | -28.9% |
| Financial income | 75/76B | €20,912 | €19,020 | -€1,892 | -9.0% |
| Recurring financial income | 75 | €20,912 | €19,020 | -€1,892 | -9.0% |
| Financial charges | 65/66B | €88,286 | €67,210 | -€21,076 | -23.9% |
| Recurring financial charges | 65 | €88,286 | €67,210 | -€21,076 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €101,579 | €71,925 | -€29,654 | -29.2% |
| Income taxes | 67/77 | €33,199 | €22,673 | -€10,526 | -31.7% |
| Profit (loss) for the period | 9904 | €68,380 | €49,252 | -€19,128 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €68,380 | €49,252 | -€19,128 | -28.0% |
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 26 October 2026 via checked.be.