RIM & PARTNERS: 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 & PARTNERS
Largest movements
- Cash +€215,730
up €215,730 (+835%), from €25,834 to €241,564
mainly Debts after one year (+€141,508) and Depreciation (+€81,870)
- Receivables within one year -€30,821
down €30,821 (-46.5%), from €66,345 to €35,524
- Debts after one year +€141,508
up €141,508 (+6.2%), from €2.3m to €2.4m
of which Financial debts: +€120,315
- Profit (loss) carried forward +€78,599
up €78,599 (+55.7%), from -€141,207 to -€62,608
- Trade debts -€53,005
down €53,005 (-51.5%), from €102,978 to €49,973
- Gross operating margin +€59,201
up €59,201 (+23.1%), from €256,253 to €315,455
- Staff costs +€27,549
up €27,549 (+650%), from €4,236 to €31,785
- Financial charges +€15,724
up €15,724 (+21.0%), from €75,047 to €90,771
- Depreciation +€4,430
up €4,430 (+5.7%), from €77,440 to €81,870
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 | €2,770,883 | €2,981,952 | +€211,070 | +7.6% |
| Fixed assets | 21/28 | €2,677,129 | €2,702,277 | +€25,147 | +0.9% |
| Tangible fixed assets | 22/27 | €2,677,129 | €2,702,277 | +€25,147 | +0.9% |
| Land and buildings | 22 | €1,771,439 | €1,725,051 | -€46,388 | -2.6% |
| Furniture and vehicles | 24 | €7,249 | €35,219 | +€27,970 | +386% |
| Other tangible fixed assets | 26 | €898,442 | €942,006 | +€43,565 | +4.8% |
| Current assets | 29/58 | €93,753 | €279,676 | +€185,922 | +198% |
| Amounts receivable within one year | 40/41 | €66,345 | €35,524 | -€30,821 | -46.5% |
| Trade receivables | 40 | €66,345 | €35,524 | -€30,821 | -46.5% |
| Cash at bank and in hand | 54/58 | €25,834 | €241,564 | +€215,730 | +835% |
| Deferred charges and accrued income | 490/1 | €1,575 | €2,588 | +€1,013 | +64.4% |
| Total equity and liabilities | 10/49 | €2,770,883 | €2,981,952 | +€211,070 | +7.6% |
| Equity | 10/15 | -€122,588 | -€43,989 | +€78,599 | +64.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19 | €19 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19 | €19 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19 | €19 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€141,207 | -€62,608 | +€78,599 | +55.7% |
| Amounts payable | 17/49 | €2,893,471 | €3,025,941 | +€132,470 | +4.6% |
| Amounts payable after more than one year | 17 | €2,272,920 | €2,414,428 | +€141,508 | +6.2% |
| Financial debts | 170/4 | €1,986,496 | €2,106,811 | +€120,315 | +6.1% |
| Other amounts payable | 178/9 | €286,424 | €307,617 | +€21,192 | +7.4% |
| Amounts payable within one year | 42/48 | €618,548 | €608,644 | -€9,905 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €118,946 | €142,385 | +€23,439 | +19.7% |
| Trade debts | 44 | €102,978 | €49,973 | -€53,005 | -51.5% |
| Suppliers | 440/4 | €102,978 | €49,973 | -€53,005 | -51.5% |
| Advances received on contracts in progress | 46 | €1,478 | €400 | -€1,078 | -72.9% |
| Taxes, remuneration and social security | 45 | €26,105 | €36,261 | +€10,156 | +38.9% |
| Taxes | 450/3 | €26,105 | €29,888 | +€3,783 | +14.5% |
| Remuneration and social security | 454/9 | - | €6,373 | +€6,373 | |
| Other amounts payable | 47/48 | €369,041 | €379,624 | +€10,583 | +2.9% |
| Accrued charges and deferred income | 492/3 | €2,002 | €2,869 | +€867 | +43.3% |
| Remuneration, social security and pensions | 62 | €4,236 | €31,785 | +€27,549 | +650% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,440 | €81,870 | +€4,430 | +5.7% |
| Other operating charges | 640/8 | €31,538 | €32,306 | +€768 | +2.4% |
| Gross operating margin | 9900 | €256,253 | €315,455 | +€59,201 | +23.1% |
| Operating profit (loss) | 9901 | €143,040 | €169,494 | +€26,454 | +18.5% |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €75,047 | €90,771 | +€15,724 | +21.0% |
| Recurring financial charges | 65 | €75,047 | €90,771 | +€15,724 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €67,993 | €78,745 | +€10,752 | +15.8% |
| Income taxes | 67/77 | €13 | €146 | +€132 | +986% |
| Profit (loss) for the period | 9904 | €67,980 | €78,599 | +€10,620 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €67,980 | €78,599 | +€10,620 | +15.6% |
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 31 October 2026 via checked.be.