RIM CONSULT: 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.
RIM CONSULT
Largest movements
- Current investments +€63,071
up €63,071 (+7.3%), from €869,568 to €932,639
- Cash +€21,420
up €21,420 (+28.1%), from €76,149 to €97,570
mainly Net result for the year (+€80,265) and Depreciation (+€17,810)
- Tangible fixed assets -€11,503
down €11,503 (-20.2%), from €56,821 to €45,317
of which Furniture and vehicles: -€12,794
- Reserves +€80,265
up €80,265 (+9.8%), from €817,393 to €897,658
of which Distributable reserves: +€80,265
- Other debts -€11,714
down €11,714 (-21.1%), from €55,637 to €43,923
- Gross operating margin +€40,000
up €40,000 (+44.9%), from €89,012 to €129,013
- Financial charges +€25,301
up €25,301 (+542%), from €4,666 to €29,967
- Taxes +€4,784
up €4,784 (+10.0%), from €47,831 to €52,615
- Financial income +€4,181
up €4,181 (+8.5%), from €48,996 to €53,177
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 | €1,006,675 | €1,075,927 | +€69,252 | +6.9% |
| Fixed assets | 21/28 | €56,821 | €45,317 | -€11,503 | -20.2% |
| Tangible fixed assets | 22/27 | €56,821 | €45,317 | -€11,503 | -20.2% |
| Plant, machinery and equipment | 23 | €7,073 | €8,364 | +€1,291 | +18.2% |
| Furniture and vehicles | 24 | €49,747 | €36,954 | -€12,794 | -25.7% |
| Current assets | 29/58 | €949,854 | €1,030,610 | +€80,755 | +8.5% |
| Amounts receivable within one year | 40/41 | €3,599 | - | -€3,599 | |
| Trade receivables | 40 | €3,599 | - | -€3,599 | |
| Current investments | 50/53 | €869,568 | €932,639 | +€63,071 | +7.3% |
| Cash at bank and in hand | 54/58 | €76,149 | €97,570 | +€21,420 | +28.1% |
| Deferred charges and accrued income | 490/1 | €538 | €401 | -€137 | -25.5% |
| Total equity and liabilities | 10/49 | €1,006,675 | €1,075,927 | +€69,252 | +6.9% |
| Equity | 10/15 | €882,393 | €962,658 | +€80,265 | +9.1% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €817,393 | €897,658 | +€80,265 | +9.8% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €810,893 | €891,158 | +€80,265 | +9.9% |
| Amounts payable | 17/49 | €124,282 | €113,269 | -€11,013 | -8.9% |
| Amounts payable after more than one year | 17 | €23,632 | €15,592 | -€8,040 | -34.0% |
| Financial debts | 170/4 | €23,632 | €15,592 | -€8,040 | -34.0% |
| Amounts payable within one year | 42/48 | €97,106 | €97,677 | +€571 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €7,729 | €8,040 | +€312 | +4.0% |
| Financial debts | 43 | €9,335 | €9,198 | -€137 | -1.5% |
| Credit institutions | 430/8 | €9,335 | €9,198 | -€137 | -1.5% |
| Trade debts | 44 | €4,586 | €14,174 | +€9,588 | +209% |
| Suppliers | 440/4 | €4,586 | €14,174 | +€9,588 | +209% |
| Taxes, remuneration and social security | 45 | €19,819 | €22,342 | +€2,523 | +12.7% |
| Taxes | 450/3 | €19,819 | €22,342 | +€2,523 | +12.7% |
| Other amounts payable | 47/48 | €55,637 | €43,923 | -€11,714 | -21.1% |
| Accrued charges and deferred income | 492/3 | €3,543 | - | -€3,543 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,974 | €17,810 | +€836 | +4.9% |
| Other operating charges | 640/8 | €1,545 | €1,533 | -€12 | -0.8% |
| Gross operating margin | 9900 | €89,012 | €129,013 | +€40,000 | +44.9% |
| Operating profit (loss) | 9901 | €70,494 | €109,670 | +€39,176 | +55.6% |
| Financial income | 75/76B | €48,996 | €53,177 | +€4,181 | +8.5% |
| Recurring financial income | 75 | €48,996 | €53,177 | +€4,181 | +8.5% |
| Financial charges | 65/66B | €4,666 | €29,967 | +€25,301 | +542% |
| Recurring financial charges | 65 | €4,666 | €29,967 | +€25,301 | +542% |
| Profit (loss) for the period before taxes | 9903 | €114,823 | €132,880 | +€18,057 | +15.7% |
| Income taxes | 67/77 | €47,831 | €52,615 | +€4,784 | +10.0% |
| Profit (loss) for the period | 9904 | €66,992 | €80,265 | +€13,273 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €66,992 | €80,265 | +€13,273 | +19.8% |
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 28 October 2026 via checked.be.