Rijpunt: 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.
Rijpunt
Largest movements
- Cash -€11,417
down €11,417 (-67.9%), from €16,815 to €5,398
mainly Net result for the year (-€11,630) and Deferred charges and accrued income (-€7,091)
- Deferred charges and accrued income +€7,091
new in 2025: €7,091
- Receivables within one year +€1,894
up €1,894 (+34.0%), from €5,572 to €7,465
- Profit (loss) carried forward -€11,630
down €11,630, from €13 to -€11,617
- Accrued charges and deferred income +€8,529
up €8,529 (+345%), from €2,470 to €10,999
- Tax, wage and social debts +€3,577
up €3,577 (+73.4%), from €4,874 to €8,451
- Trade debts -€2,908
down €2,908 (-96.0%), from €3,029 to €121
- Gross operating margin -€24,145
down €24,145, from €16,047 to -€8,097
- Taxes -€4,631
down €4,631 (-95.0%), from €4,874 to €244
- Other operating charges +€1,110
up €1,110 (+60.5%), from €1,835 to €2,945
- Financial charges -€182
down €182 (-55.9%), from €325 to €143
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 | €22,386 | €19,954 | -€2,432 | -10.9% |
| Current assets | 29/58 | €22,386 | €19,954 | -€2,432 | -10.9% |
| Amounts receivable within one year | 40/41 | €5,572 | €7,465 | +€1,894 | +34.0% |
| Other amounts receivable | 41 | €5,572 | €7,465 | +€1,894 | +34.0% |
| Cash at bank and in hand | 54/58 | €16,815 | €5,398 | -€11,417 | -67.9% |
| Deferred charges and accrued income | 490/1 | - | €7,091 | +€7,091 | |
| Total equity and liabilities | 10/49 | €22,386 | €19,954 | -€2,432 | -10.9% |
| Equity | 10/15 | €12,013 | €383 | -€11,630 | -96.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,000 | €9,000 | = | 0.0% |
| Distributable reserves | 133 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13 | -€11,617 | -€11,630 | |
| Amounts payable | 17/49 | €10,373 | €19,571 | +€9,198 | +88.7% |
| Amounts payable within one year | 42/48 | €7,903 | €8,572 | +€669 | +8.5% |
| Trade debts | 44 | €3,029 | €121 | -€2,908 | -96.0% |
| Suppliers | 440/4 | €3,029 | €121 | -€2,908 | -96.0% |
| Taxes, remuneration and social security | 45 | €4,874 | €8,451 | +€3,577 | +73.4% |
| Taxes | 450/3 | €4,874 | €8,451 | +€3,577 | +73.4% |
| Accrued charges and deferred income | 492/3 | €2,470 | €10,999 | +€8,529 | +345% |
| Other operating charges | 640/8 | €1,835 | €2,945 | +€1,110 | +60.5% |
| Non-recurring operating charges | 66A | - | €201 | +€201 | |
| Gross operating margin | 9900 | €16,047 | -€8,097 | -€24,145 | |
| Operating profit (loss) | 9901 | €14,212 | -€11,243 | -€25,456 | |
| Financial charges | 65/66B | €325 | €143 | -€182 | -55.9% |
| Recurring financial charges | 65 | €325 | €143 | -€182 | -55.9% |
| Profit (loss) for the period before taxes | 9903 | €13,887 | -€11,387 | -€25,274 | |
| Income taxes | 67/77 | €4,874 | €244 | -€4,631 | -95.0% |
| Profit (loss) for the period | 9904 | €9,013 | -€11,630 | -€20,643 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,013 | -€11,630 | -€20,643 |
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 15 October 2026 via checked.be.