RIM - MAC: 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.
RIM - MAC
Largest movements
- Receivables within one year +€2,380
up €2,380 (+216.5%), from €1,100 to €3,480
- Cash +€837
up €837 (+5.8%), from €14,428 to €15,265
mainly Net result for the year (+€4,972) and Tax, wage and social debts (+€1,052)
- Tangible fixed assets +€725
new in 2025: €725
- Profit (loss) carried forward +€4,972
up €4,972 (+2.1%), from -€239,169 to -€234,197
- Other debts -€2,500
down €2,500 (-6.0%), from €41,629 to €39,129
- Tax, wage and social debts +€1,052
up €1,052 (+425.0%), from €248 to €1,300
- Trade debts +€266
up €266 (+115.0%), from €231 to €498
- Gross operating margin -€3,937
down €3,937 (-43.1%), from €9,136 to €5,199
- Depreciation +€181
new in 2025: €181
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 | €21,702 | €25,493 | +€3,791 | +17.5% |
| Fixed assets | 21/28 | - | €725 | +€725 | |
| Tangible fixed assets | 22/27 | - | €725 | +€725 | |
| Furniture and vehicles | 24 | - | €725 | +€725 | |
| Current assets | 29/58 | €21,702 | €24,768 | +€3,066 | +14.1% |
| Stocks and contracts in progress | 3 | €6,175 | €6,022 | -€152 | -2.5% |
| Stocks | 30/36 | €6,175 | €6,022 | -€152 | -2.5% |
| Amounts receivable within one year | 40/41 | €1,100 | €3,480 | +€2,380 | +216.5% |
| Trade receivables | 40 | €1,100 | €3,480 | +€2,380 | +216.5% |
| Cash at bank and in hand | 54/58 | €14,428 | €15,265 | +€837 | +5.8% |
| Total equity and liabilities | 10/49 | €21,702 | €25,493 | +€3,791 | +17.5% |
| Equity | 10/15 | -€20,406 | -€15,434 | +€4,972 | +24.4% |
| Contributions | 10/11 | €186,132 | €186,132 | = | 0.0% |
| Capital | 10 | €184,061 | €184,061 | = | 0.0% |
| Issued capital | 100 | €184,061 | €184,061 | = | 0.0% |
| Outside capital | 11 | €2,071 | €2,071 | = | 0.0% |
| Share premium | 1100/10 | €2,071 | €2,071 | = | 0.0% |
| Reserves | 13 | €32,630 | €32,630 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,949 | €5,949 | = | 0.0% |
| Distributable reserves | 133 | €26,681 | €26,681 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€239,169 | -€234,197 | +€4,972 | +2.1% |
| Amounts payable | 17/49 | €42,108 | €40,927 | -€1,182 | -2.8% |
| Amounts payable within one year | 42/48 | €42,108 | €40,927 | -€1,182 | -2.8% |
| Trade debts | 44 | €231 | €498 | +€266 | +115.0% |
| Suppliers | 440/4 | €231 | €498 | +€266 | +115.0% |
| Taxes, remuneration and social security | 45 | €248 | €1,300 | +€1,052 | +425.0% |
| Taxes | 450/3 | €248 | €1,300 | +€1,052 | +425.0% |
| Other amounts payable | 47/48 | €41,629 | €39,129 | -€2,500 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €181 | +€181 | |
| Gross operating margin | 9900 | €9,136 | €5,199 | -€3,937 | -43.1% |
| Operating profit (loss) | 9901 | €9,136 | €5,018 | -€4,118 | -45.1% |
| Financial income | 75/76B | €20 | €0 | -€20 | -99.6% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -99.6% |
| Financial charges | 65/66B | €45 | €46 | +€1 | +2.3% |
| Recurring financial charges | 65 | €45 | €46 | +€1 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €9,111 | €4,972 | -€4,139 | -45.4% |
| Profit (loss) for the period | 9904 | €9,111 | €4,972 | -€4,139 | -45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,111 | €4,972 | -€4,139 | -45.4% |
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 6 October 2026 via checked.be.