RILEM: 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.
RILEM
Largest movements
- Tangible fixed assets -€9,848
down €9,848 (-9.3%), from €106,288 to €96,440
- Deferred charges and accrued income +€9,610
up €9,610 (+18.3%), from €52,561 to €62,171
- Profit (loss) carried forward -€9,662
down €9,662 (-31.3%), from -€30,821 to -€40,482
- Other debts +€7,181
up €7,181 (+18.5%), from €38,850 to €46,031
- Accrued charges and deferred income +€2,033
up €2,033 (+38.8%), from €5,235 to €7,268
- Gross operating margin -€4,565
down €4,565 (-54.5%), from €8,371 to €3,806
- Financial charges -€147
down €147 (-6.5%), from €2,268 to €2,121
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 | €158,883 | €158,963 | +€80 | +0.1% |
| Fixed assets | 21/28 | €106,288 | €96,440 | -€9,848 | -9.3% |
| Tangible fixed assets | 22/27 | €106,288 | €96,440 | -€9,848 | -9.3% |
| Land and buildings | 22 | €106,288 | €96,440 | -€9,848 | -9.3% |
| Current assets | 29/58 | €52,595 | €62,523 | +€9,928 | +18.9% |
| Cash at bank and in hand | 54/58 | €34 | €352 | +€318 | +935% |
| Deferred charges and accrued income | 490/1 | €52,561 | €62,171 | +€9,610 | +18.3% |
| Total equity and liabilities | 10/49 | €158,883 | €158,963 | +€80 | +0.1% |
| Equity | 10/15 | €74,798 | €65,136 | -€9,662 | -12.9% |
| Contributions | 10/11 | €105,603 | €105,603 | = | 0.0% |
| Capital | 10 | €105,603 | €105,603 | = | 0.0% |
| Issued capital | 100 | €105,603 | €105,603 | = | 0.0% |
| Reserves | 13 | €16 | €16 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16 | €16 | = | 0.0% |
| Legal reserve | 130 | €16 | €16 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,821 | -€40,482 | -€9,662 | -31.3% |
| Amounts payable | 17/49 | €84,085 | €93,826 | +€9,742 | +11.6% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Financial debts | 170/4 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,850 | €46,559 | +€7,709 | +19.8% |
| Trade debts | 44 | - | €528 | +€528 | |
| Suppliers | 440/4 | - | €528 | +€528 | |
| Other amounts payable | 47/48 | €38,850 | €46,031 | +€7,181 | +18.5% |
| Accrued charges and deferred income | 492/3 | €5,235 | €7,268 | +€2,033 | +38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,848 | €9,848 | = | 0.0% |
| Other operating charges | 640/8 | €1,454 | €1,498 | +€44 | +3.0% |
| Gross operating margin | 9900 | €8,371 | €3,806 | -€4,565 | -54.5% |
| Operating profit (loss) | 9901 | -€2,932 | -€7,541 | -€4,609 | -157% |
| Financial charges | 65/66B | €2,268 | €2,121 | -€147 | -6.5% |
| Recurring financial charges | 65 | €2,268 | €2,121 | -€147 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,199 | -€9,662 | -€4,463 | -85.8% |
| Profit (loss) for the period | 9904 | -€5,199 | -€9,662 | -€4,463 | -85.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,199 | -€9,662 | -€4,463 | -85.8% |
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 14 October 2026 via checked.be.