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
- Stocks and contracts -€2,500
down €2,500 (-83.3%), from €3,000 to €500
- Intangible fixed assets -€1,800
down €1,800 (-16.3%), from €11,071 to €9,271
- Cash -€194
down €194 (-3.8%), from €5,163 to €4,969
mainly Other debts (-€28,484)
- Other debts -€28,484
no longer reported in 2025 (was €28,484)
- Tax, wage and social debts +€12,651
up €12,651 (+227.2%), from €5,567 to €18,219
of which Taxes: +€7,907
- Profit (loss) carried forward +€8,977
up €8,977 (+26.1%), from -€34,447 to -€25,470
- Trade debts +€2,362
up €2,362 (+13.0%), from €18,129 to €20,491
- Staff costs -€21,929
down €21,929 (-24.8%), from €88,259 to €66,330
- Gross operating margin +€11,429
up €11,429 (+16.4%), from €69,601 to €81,030
- Other operating charges +€2,584
up €2,584 (+367.3%), from €704 to €3,287
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 | €19,234 | €14,740 | -€4,494 | -23.4% |
| Fixed assets | 21/28 | €11,071 | €9,271 | -€1,800 | -16.3% |
| Intangible fixed assets | 21 | €11,071 | €9,271 | -€1,800 | -16.3% |
| Current assets | 29/58 | €8,163 | €5,469 | -€2,694 | -33.0% |
| Stocks and contracts in progress | 3 | €3,000 | €500 | -€2,500 | -83.3% |
| Stocks | 30/36 | €3,000 | €500 | -€2,500 | -83.3% |
| Cash at bank and in hand | 54/58 | €5,163 | €4,969 | -€194 | -3.8% |
| Total equity and liabilities | 10/49 | €19,234 | €14,740 | -€4,494 | -23.4% |
| Equity | 10/15 | -€32,947 | -€23,970 | +€8,977 | +27.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,447 | -€25,470 | +€8,977 | +26.1% |
| Amounts payable | 17/49 | €52,181 | €38,710 | -€13,471 | -25.8% |
| Amounts payable within one year | 42/48 | €52,181 | €38,710 | -€13,471 | -25.8% |
| Trade debts | 44 | €18,129 | €20,491 | +€2,362 | +13.0% |
| Suppliers | 440/4 | €18,129 | €20,491 | +€2,362 | +13.0% |
| Taxes, remuneration and social security | 45 | €5,567 | €18,219 | +€12,651 | +227.2% |
| Taxes | 450/3 | €3,538 | €11,445 | +€7,907 | +223.5% |
| Remuneration and social security | 454/9 | €2,029 | €6,773 | +€4,744 | +233.8% |
| Other amounts payable | 47/48 | €28,484 | - | -€28,484 | |
| Remuneration, social security and pensions | 62 | €88,259 | €66,330 | -€21,929 | -24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,800 | €1,800 | = | 0.0% |
| Other operating charges | 640/8 | €704 | €3,287 | +€2,584 | +367.3% |
| Gross operating margin | 9900 | €69,601 | €81,030 | +€11,429 | +16.4% |
| Operating profit (loss) | 9901 | -€21,161 | €9,612 | +€30,774 | |
| Financial income | 75/76B | €92 | - | -€92 | |
| Recurring financial income | 75 | €92 | - | -€92 | |
| Financial charges | 65/66B | €250 | €636 | +€386 | +154.6% |
| Recurring financial charges | 65 | €250 | €636 | +€386 | +154.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,320 | €8,977 | +€30,296 | |
| Profit (loss) for the period | 9904 | -€21,320 | €8,977 | +€30,296 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,320 | €8,977 | +€30,296 |
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 11 October 2026 via checked.be.