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
- Cash -€97,089
down €97,089 (-23.6%), from €410,902 to €313,813
mainly Investment in fixed assets (net) (-€100,960) and Receivables within one year (-€43,397)
- Tangible fixed assets +€55,681
up €55,681 (+45.5%), from €122,377 to €178,058
of which Plant, machinery and equipment: +€58,720
- Receivables within one year +€43,397
up €43,397 (+20.0%), from €216,703 to €260,100
of which Other amounts receivable: +€46,475
- Reserves +€129,600
up €129,600 (+13.7%), from €945,719 to €1.1m
- Profit (loss) carried forward -€62,552
down €62,552 (-100.0%), from €62,552 to €0
- Other debts -€30,410
down €30,410 (-92.3%), from €32,963 to €2,552
- Trade debts -€16,776
down €16,776 (-11.6%), from €144,539 to €127,763
- Gross operating margin -€115,923
down €115,923 (-11.9%), from €973,232 to €857,310
- Taxes -€48,142
down €48,142 (-66.1%), from €72,847 to €24,704
- Depreciation +€19,167
up €19,167 (+73.4%), from €26,112 to €45,279
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 | €1,292,775 | €1,305,561 | +€12,785 | +1.0% |
| Fixed assets | 21/28 | €124,098 | €179,779 | +€55,681 | +44.9% |
| Tangible fixed assets | 22/27 | €122,377 | €178,058 | +€55,681 | +45.5% |
| Land and buildings | 22 | €11,432 | €10,872 | -€559 | -4.9% |
| Plant, machinery and equipment | 23 | €89,875 | €148,595 | +€58,720 | +65.3% |
| Furniture and vehicles | 24 | €21,070 | €18,591 | -€2,480 | -11.8% |
| Financial fixed assets | 28 | €1,721 | €1,721 | = | 0.0% |
| Current assets | 29/58 | €1,168,677 | €1,125,781 | -€42,896 | -3.7% |
| Stocks and contracts in progress | 3 | €30,925 | €43,979 | +€13,054 | +42.2% |
| Stocks | 30/36 | €30,925 | €43,979 | +€13,054 | +42.2% |
| Amounts receivable within one year | 40/41 | €216,703 | €260,100 | +€43,397 | +20.0% |
| Trade receivables | 40 | €17,254 | €14,176 | -€3,078 | -17.8% |
| Other amounts receivable | 41 | €199,449 | €245,924 | +€46,475 | +23.3% |
| Current investments | 50/53 | €500,000 | €500,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €410,902 | €313,813 | -€97,089 | -23.6% |
| Deferred charges and accrued income | 490/1 | €10,148 | €7,890 | -€2,258 | -22.3% |
| Total equity and liabilities | 10/49 | €1,292,775 | €1,305,561 | +€12,785 | +1.0% |
| Equity | 10/15 | €1,026,821 | €1,093,869 | +€67,048 | +6.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €945,719 | €1,075,319 | +€129,600 | +13.7% |
| Distributable reserves | 133 | €945,719 | €1,075,319 | +€129,600 | +13.7% |
| Profit (loss) carried forward | 14 | €62,552 | €0 | -€62,552 | -100.0% |
| Amounts payable | 17/49 | €265,954 | €211,692 | -€54,263 | -20.4% |
| Amounts payable within one year | 42/48 | €241,880 | €193,302 | -€48,578 | -20.1% |
| Trade debts | 44 | €144,539 | €127,763 | -€16,776 | -11.6% |
| Suppliers | 440/4 | €144,539 | €127,763 | -€16,776 | -11.6% |
| Taxes, remuneration and social security | 45 | €64,378 | €62,986 | -€1,392 | -2.2% |
| Taxes | 450/3 | €19,468 | €15,271 | -€4,197 | -21.6% |
| Remuneration and social security | 454/9 | €44,910 | €47,715 | +€2,805 | +6.2% |
| Other amounts payable | 47/48 | €32,963 | €2,552 | -€30,410 | -92.3% |
| Accrued charges and deferred income | 492/3 | €24,075 | €18,390 | -€5,685 | -23.6% |
| Non-recurring operating income | 76A | - | €5,669 | +€5,669 | |
| Remuneration, social security and pensions | 62 | €717,573 | €718,408 | +€835 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,112 | €45,279 | +€19,167 | +73.4% |
| Other operating charges | 640/8 | €17,422 | €14,018 | -€3,405 | -19.5% |
| Gross operating margin | 9900 | €973,232 | €857,310 | -€115,923 | -11.9% |
| Operating profit (loss) | 9901 | €212,126 | €79,605 | -€132,520 | -62.5% |
| Financial income | 75/76B | €28,379 | €20,668 | -€7,710 | -27.2% |
| Recurring financial income | 75 | €28,379 | €20,668 | -€7,710 | -27.2% |
| Financial charges | 65/66B | €2,007 | €5,969 | +€3,962 | +197.4% |
| Recurring financial charges | 65 | €2,007 | €5,969 | +€3,962 | +197.4% |
| Profit (loss) for the period before taxes | 9903 | €238,498 | €94,305 | -€144,193 | -60.5% |
| Income taxes | 67/77 | €72,847 | €24,704 | -€48,142 | -66.1% |
| Profit (loss) for the period | 9904 | €165,651 | €69,600 | -€96,051 | -58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €165,651 | €69,600 | -€96,051 | -58.0% |
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.