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
- Current investments +€2.0m
new in 2025: €2.0m
- Debts after one year +€2.0m
up €2.0m (+94.6%), from €2.1m to €4.2m
- Financial charges +€17,275
up €17,275 (+417.8%), from €4,135 to €21,410
- Gross operating margin +€8,000
up €8,000 (+13.9%), from -€57,615 to -€49,615
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 | €5,623,640 | €7,618,681 | +€2.0m | +35.5% |
| Fixed assets | 21/28 | €5,611,908 | €5,611,908 | = | 0.0% |
| Financial fixed assets | 28 | €5,611,908 | €5,611,908 | = | 0.0% |
| Current assets | 29/58 | €11,732 | €2,006,773 | +€2.0m | +17005.6% |
| Amounts receivable after more than one year | 29 | €5,000 | €0 | -€5,000 | -100.0% |
| Other amounts receivable | 291 | €5,000 | €0 | -€5,000 | -100.0% |
| Current investments | 50/53 | - | €2,000,000 | +€2.0m | |
| Cash at bank and in hand | 54/58 | €6,732 | €6,773 | +€41 | +0.6% |
| Total equity and liabilities | 10/49 | €5,623,640 | €7,618,681 | +€2.0m | +35.5% |
| Equity | 10/15 | €3,465,612 | €3,393,395 | -€72,217 | -2.1% |
| Contributions | 10/11 | €3,614,390 | €3,614,390 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€148,778 | -€220,995 | -€72,217 | -48.5% |
| Amounts payable | 17/49 | €2,158,028 | €4,225,286 | +€2.1m | +95.8% |
| Amounts payable after more than one year | 17 | €2,136,218 | €4,157,478 | +€2.0m | +94.6% |
| Financial debts | 170/4 | €2,136,218 | €4,157,478 | +€2.0m | +94.6% |
| Amounts payable within one year | 42/48 | €21,810 | €66,810 | +€45,000 | +206.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,550 | €2,550 | = | 0.0% |
| Taxes | 450/3 | €2,550 | €2,550 | = | 0.0% |
| Other amounts payable | 47/48 | €19,260 | €64,260 | +€45,000 | +233.6% |
| Accrued charges and deferred income | 492/3 | - | €998 | +€998 | |
| Other operating charges | 640/8 | €1,115 | €1,442 | +€328 | +29.4% |
| Gross operating margin | 9900 | -€57,615 | -€49,615 | +€8,000 | +13.9% |
| Operating profit (loss) | 9901 | -€58,730 | -€51,057 | +€7,672 | +13.1% |
| Financial income | 75/76B | - | €250 | +€250 | |
| Recurring financial income | 75 | - | €250 | +€250 | |
| Financial charges | 65/66B | €4,135 | €21,410 | +€17,275 | +417.8% |
| Recurring financial charges | 65 | €4,135 | €21,410 | +€17,275 | +417.8% |
| Profit (loss) for the period before taxes | 9903 | -€62,865 | -€72,217 | -€9,352 | -14.9% |
| Profit (loss) for the period | 9904 | -€62,865 | -€72,217 | -€9,352 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,865 | -€72,217 | -€9,352 | -14.9% |
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 12 October 2026 via checked.be.