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
- Receivables within one year -€22,170
down €22,170 (-13.7%), from €162,065 to €139,894
- Profit (loss) carried forward -€10,184
down €10,184 (-11.3%), from €90,051 to €79,868
- Tax, wage and social debts -€5,531
no longer reported in 2025 (was €5,531)
- Other debts -€5,286
no longer reported in 2025 (was €5,286)
- Financial charges -€444
down €444 (-81.2%), from €546 to €103
- Financial income -€370
down €370 (-7.5%), from €4,961 to €4,591
- Gross operating margin -€262
down €262 (-1.9%), from -€13,890 to -€14,153
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 | €165,885 | €143,767 | -€22,118 | -13.3% |
| Fixed assets | 21/28 | €2,700 | €2,700 | = | 0.0% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €163,185 | €141,067 | -€22,118 | -13.6% |
| Amounts receivable within one year | 40/41 | €162,065 | €139,894 | -€22,170 | -13.7% |
| Other amounts receivable | 41 | €162,065 | €139,894 | -€22,170 | -13.7% |
| Cash at bank and in hand | 54/58 | €1,121 | €1,173 | +€52 | +4.6% |
| Total equity and liabilities | 10/49 | €165,885 | €143,767 | -€22,118 | -13.3% |
| Equity | 10/15 | €153,528 | €143,345 | -€10,184 | -6.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €43,477 | €43,477 | = | 0.0% |
| Distributable reserves | 133 | €43,477 | €43,477 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,051 | €79,868 | -€10,184 | -11.3% |
| Amounts payable | 17/49 | €12,357 | €423 | -€11,934 | -96.6% |
| Amounts payable within one year | 42/48 | €12,357 | €400 | -€11,957 | -96.8% |
| Trade debts | 44 | €1,539 | €400 | -€1,140 | -74.0% |
| Suppliers | 440/4 | €1,539 | €400 | -€1,140 | -74.0% |
| Taxes, remuneration and social security | 45 | €5,531 | - | -€5,531 | |
| Taxes | 450/3 | €5,531 | - | -€5,531 | |
| Other amounts payable | 47/48 | €5,286 | - | -€5,286 | |
| Accrued charges and deferred income | 492/3 | - | €23 | +€23 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€13,890 | -€14,153 | -€262 | -1.9% |
| Operating profit (loss) | 9901 | -€14,396 | -€14,672 | -€277 | -1.9% |
| Financial income | 75/76B | €4,961 | €4,591 | -€370 | -7.5% |
| Recurring financial income | 75 | €4,961 | €4,591 | -€370 | -7.5% |
| Financial charges | 65/66B | €546 | €103 | -€444 | -81.2% |
| Recurring financial charges | 65 | €546 | €103 | -€444 | -81.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,981 | -€10,184 | -€203 | -2.0% |
| Profit (loss) for the period | 9904 | -€9,981 | -€10,184 | -€203 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,981 | -€10,184 | -€203 | -2.0% |
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.