Rima: 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.
Rima
Largest movements
- Tangible fixed assets -€29,615
down €29,615 (-53.8%), from €55,074 to €25,459
of which Plant, machinery and equipment: -€24,486
- Stocks and contracts -€16,405
down €16,405 (-6.9%), from €237,810 to €221,405
- Cash -€11,368
down €11,368 (-41.1%), from €27,643 to €16,275
mainly Net result for the year (-€69,961) and Tax, wage and social debts (-€3,614)
- Profit (loss) carried forward -€69,961
down €69,961 (-10.1%), from -€691,128 to -€761,089
- Trade debts +€17,157
up €17,157 (+180.4%), from €9,513 to €26,670
- Gross operating margin -€39,416
down €39,416 (-58.3%), from €67,560 to €28,144
- Staff costs -€1,303
down €1,303 (-1.8%), from €73,944 to €72,641
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 | €407,410 | €348,447 | -€58,963 | -14.5% |
| Fixed assets | 21/28 | €140,074 | €110,459 | -€29,615 | -21.1% |
| Tangible fixed assets | 22/27 | €55,074 | €25,459 | -€29,615 | -53.8% |
| Plant, machinery and equipment | 23 | €32,730 | €8,244 | -€24,486 | -74.8% |
| Furniture and vehicles | 24 | €22,344 | €17,215 | -€5,129 | -23.0% |
| Financial fixed assets | 28 | €85,000 | €85,000 | = | 0.0% |
| Current assets | 29/58 | €267,336 | €237,988 | -€29,348 | -11.0% |
| Stocks and contracts in progress | 3 | €237,810 | €221,405 | -€16,405 | -6.9% |
| Stocks | 30/36 | €237,810 | €221,405 | -€16,405 | -6.9% |
| Amounts receivable within one year | 40/41 | €1,882 | €307 | -€1,575 | -83.7% |
| Trade receivables | 40 | €1,529 | €30 | -€1,499 | -98.0% |
| Other amounts receivable | 41 | €353 | €277 | -€76 | -21.6% |
| Cash at bank and in hand | 54/58 | €27,643 | €16,275 | -€11,368 | -41.1% |
| Total equity and liabilities | 10/49 | €407,410 | €348,447 | -€58,963 | -14.5% |
| Equity | 10/15 | €190,910 | €120,950 | -€69,961 | -36.6% |
| Contributions | 10/11 | €115,000 | €115,000 | = | 0.0% |
| Capital | 10 | €115,000 | €115,000 | = | 0.0% |
| Issued capital | 100 | €115,000 | €115,000 | = | 0.0% |
| Reserves | 13 | €767,038 | €767,038 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,874 | €14,874 | = | 0.0% |
| Legal reserve | 130 | €14,874 | €14,874 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,916 | €9,916 | = | 0.0% |
| Distributable reserves | 133 | €742,249 | €742,249 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€691,128 | -€761,089 | -€69,961 | -10.1% |
| Amounts payable | 17/49 | €216,499 | €227,497 | +€10,998 | +5.1% |
| Amounts payable within one year | 42/48 | €216,499 | €227,497 | +€10,998 | +5.1% |
| Trade debts | 44 | €9,513 | €26,670 | +€17,157 | +180.4% |
| Suppliers | 440/4 | €9,513 | €26,670 | +€17,157 | +180.4% |
| Taxes, remuneration and social security | 45 | €11,139 | €7,525 | -€3,614 | -32.4% |
| Taxes | 450/3 | €11,139 | €7,525 | -€3,614 | -32.4% |
| Other amounts payable | 47/48 | €195,847 | €193,302 | -€2,545 | -1.3% |
| Remuneration, social security and pensions | 62 | €73,944 | €72,641 | -€1,303 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,598 | €30,721 | +€123 | +0.4% |
| Other operating charges | 640/8 | €498 | €807 | +€309 | +62.0% |
| Gross operating margin | 9900 | €67,560 | €28,144 | -€39,416 | -58.3% |
| Operating profit (loss) | 9901 | -€37,481 | -€76,026 | -€38,545 | -102.8% |
| Financial income | 75/76B | €6,552 | €6,268 | -€284 | -4.3% |
| Recurring financial income | 75 | €6,552 | €6,268 | -€284 | -4.3% |
| Financial charges | 65/66B | €101 | €102 | +€1 | +1.1% |
| Recurring financial charges | 65 | €101 | €102 | +€1 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | -€31,030 | -€69,861 | -€38,830 | -125.1% |
| Income taxes | 67/77 | €235 | €100 | -€136 | -57.6% |
| Profit (loss) for the period | 9904 | -€31,266 | -€69,961 | -€38,695 | -123.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,266 | -€69,961 | -€38,695 | -123.8% |
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 10 October 2026 via checked.be.