RIJORA: 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.
RIJORA
Largest movements
- Cash +€17,029
up €17,029 (+11.1%), from €153,335 to €170,365
mainly Net result for the year (+€11,858) and Depreciation (+€6,660)
- Tangible fixed assets -€6,033
down €6,033 (-56.4%), from €10,696 to €4,664
of which Furniture and vehicles: -€3,265
- Reserves +€11,858
up €11,858 (+10.1%), from €117,314 to €129,172
- Other debts -€1,866
down €1,866 (-3.2%), from €58,079 to €56,213
- Taxes -€1,009
down €1,009 (-18.5%), from €5,469 to €4,460
- Financial charges +€548
up €548 (+367.8%), from €149 to €698
- Depreciation +€389
up €389 (+6.2%), from €6,271 to €6,660
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 | €164,838 | €175,569 | +€10,730 | +6.5% |
| Fixed assets | 21/28 | €10,696 | €4,664 | -€6,033 | -56.4% |
| Tangible fixed assets | 22/27 | €10,696 | €4,664 | -€6,033 | -56.4% |
| Plant, machinery and equipment | 23 | €4,887 | €2,681 | -€2,206 | -45.1% |
| Furniture and vehicles | 24 | €5,248 | €1,983 | -€3,265 | -62.2% |
| Other tangible fixed assets | 26 | €562 | €0 | -€562 | -100.0% |
| Current assets | 29/58 | €154,142 | €170,905 | +€16,763 | +10.9% |
| Amounts receivable within one year | 40/41 | €807 | €540 | -€266 | -33.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €807 | €540 | -€266 | -33.0% |
| Cash at bank and in hand | 54/58 | €153,335 | €170,365 | +€17,029 | +11.1% |
| Total equity and liabilities | 10/49 | €164,838 | €175,569 | +€10,730 | +6.5% |
| Equity | 10/15 | €103,626 | €115,484 | +€11,858 | +11.4% |
| Contributions | 10/11 | €6,605 | €6,605 | = | 0.0% |
| Reserves | 13 | €117,314 | €129,172 | +€11,858 | +10.1% |
| Distributable reserves | 133 | €117,314 | €129,172 | +€11,858 | +10.1% |
| Profit (loss) carried forward | 14 | -€20,293 | -€20,293 | = | 0.0% |
| Amounts payable | 17/49 | €61,212 | €60,085 | -€1,128 | -1.8% |
| Amounts payable within one year | 42/48 | €61,166 | €60,039 | -€1,128 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,343 | €1,887 | +€543 | +40.5% |
| Suppliers | 440/4 | €1,343 | €1,887 | +€543 | +40.5% |
| Taxes, remuneration and social security | 45 | €1,744 | €1,939 | +€195 | +11.2% |
| Taxes | 450/3 | €1,744 | €1,939 | +€195 | +11.2% |
| Other amounts payable | 47/48 | €58,079 | €56,213 | -€1,866 | -3.2% |
| Accrued charges and deferred income | 492/3 | €46 | €46 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,271 | €6,660 | +€389 | +6.2% |
| Other operating charges | 640/8 | €609 | €515 | -€94 | -15.4% |
| Gross operating margin | 9900 | €24,221 | €24,119 | -€102 | -0.4% |
| Operating profit (loss) | 9901 | €17,342 | €16,944 | -€398 | -2.3% |
| Financial income | 75/76B | €110 | €71 | -€39 | -35.6% |
| Recurring financial income | 75 | €110 | €71 | -€39 | -35.6% |
| Financial charges | 65/66B | €149 | €698 | +€548 | +367.8% |
| Recurring financial charges | 65 | €149 | €698 | +€548 | +367.8% |
| Profit (loss) for the period before taxes | 9903 | €17,303 | €16,318 | -€985 | -5.7% |
| Income taxes | 67/77 | €5,469 | €4,460 | -€1,009 | -18.5% |
| Profit (loss) for the period | 9904 | €11,834 | €11,858 | +€24 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,834 | €11,858 | +€24 | +0.2% |
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.