RIJMREST: 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.
RIJMREST
Largest movements
- Tangible fixed assets -€38,446
down €38,446 (-100.0%), from €38,446 to €0
- Cash +€5,974
up €5,974 (+159.4%), from €3,749 to €9,723
mainly Investment in fixed assets (net) (+€38,220) and Net result for the year (+€3,855)
- Receivables within one year -€1,262
down €1,262 (-100.0%), from €1,262 to €0
of which Other amounts receivable: -€1,262
- Other debts -€36,673
down €36,673 (-94.0%), from €39,017 to €2,345
- Trade debts -€3,905
down €3,905 (-95.2%), from €4,102 to €197
- Profit (loss) carried forward +€3,855
up €3,855 (+3.3%), from -€118,512 to -€114,657
- Tax, wage and social debts +€2,989
up €2,989 (+209.5%), from €1,427 to €4,415
- Gross operating margin -€7,369
down €7,369 (-55.4%), from €13,305 to €5,936
- Financial charges -€2,354
down €2,354 (-80.4%), from €2,928 to €574
- Other operating charges -€2,038
down €2,038 (-66.8%), from €3,050 to €1,012
- Depreciation -€1,559
down €1,559 (-87.3%), from €1,785 to €226
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 | €43,457 | €9,723 | -€33,734 | -77.6% |
| Fixed assets | 21/28 | €38,446 | €0 | -€38,446 | -100.0% |
| Tangible fixed assets | 22/27 | €38,446 | €0 | -€38,446 | -100.0% |
| Furniture and vehicles | 24 | €38,446 | €0 | -€38,446 | -100.0% |
| Current assets | 29/58 | €5,011 | €9,723 | +€4,712 | +94.0% |
| Amounts receivable within one year | 40/41 | €1,262 | €0 | -€1,262 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,262 | €0 | -€1,262 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,749 | €9,723 | +€5,974 | +159.4% |
| Total equity and liabilities | 10/49 | €43,457 | €9,723 | -€33,734 | -77.6% |
| Equity | 10/15 | -€13,089 | -€9,234 | +€3,855 | +29.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €102,923 | €102,923 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €102,923 | €102,923 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,512 | -€114,657 | +€3,855 | +3.3% |
| Amounts payable | 17/49 | €56,546 | €18,957 | -€37,589 | -66.5% |
| Amounts payable after more than one year | 17 | €12,000 | €12,000 | = | 0.0% |
| Financial debts | 170/4 | €12,000 | €12,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €44,546 | €6,957 | -€37,589 | -84.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,102 | €197 | -€3,905 | -95.2% |
| Suppliers | 440/4 | €4,102 | €197 | -€3,905 | -95.2% |
| Taxes, remuneration and social security | 45 | €1,427 | €4,415 | +€2,989 | +209.5% |
| Taxes | 450/3 | €1,427 | €4,415 | +€2,989 | +209.5% |
| Other amounts payable | 47/48 | €39,017 | €2,345 | -€36,673 | -94.0% |
| Non-recurring operating income | 76A | - | €11,952 | +€11,952 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,785 | €226 | -€1,559 | -87.3% |
| Other operating charges | 640/8 | €3,050 | €1,012 | -€2,038 | -66.8% |
| Gross operating margin | 9900 | €13,305 | €5,936 | -€7,369 | -55.4% |
| Operating profit (loss) | 9901 | €8,470 | €4,698 | -€3,772 | -44.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,928 | €574 | -€2,354 | -80.4% |
| Recurring financial charges | 65 | €2,928 | €574 | -€2,354 | -80.4% |
| Profit (loss) for the period before taxes | 9903 | €5,542 | €4,124 | -€1,419 | -25.6% |
| Income taxes | 67/77 | €277 | €269 | -€8 | -2.9% |
| Profit (loss) for the period | 9904 | €5,266 | €3,855 | -€1,411 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,266 | €3,855 | -€1,411 | -26.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.