RIMA CONSULTING: 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 CONSULTING
Largest movements
- Cash +€44,795
up €44,795 (+544%), from €8,235 to €53,031
mainly Net result for the year (+€37,658) and Tax, wage and social debts (+€8,400)
- Receivables within one year -€1,704
down €1,704 (-17.8%), from €9,600 to €7,896
of which Trade receivables: -€3,300
- Profit (loss) carried forward +€37,658
up €37,658 (+438%), from €8,592 to €46,250
- Tax, wage and social debts +€8,400
up €8,400 (+177%), from €4,758 to €13,158
- Other debts -€1,146
no longer reported in 2025 (was €1,146)
- Trade debts -€1,078
down €1,078 (-34.7%), from €3,103 to €2,025
- Gross operating margin +€39,528
up €39,528 (+309%), from €12,812 to €52,339
- Taxes +€8,954
up €8,954 (+358%), from €2,500 to €11,454
- Other operating charges +€1,404
up €1,404 (+89.5%), from €1,568 to €2,972
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.
Derived cash bridge
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 | €18,599 | €62,433 | +€43,833 | +236% |
| Fixed assets | 21/28 | €235 | €793 | +€558 | +238% |
| Tangible fixed assets | 22/27 | - | €558 | +€558 | |
| Furniture and vehicles | 24 | - | €558 | +€558 | |
| Financial fixed assets | 28 | €235 | €235 | = | 0.0% |
| Current assets | 29/58 | €18,364 | €61,639 | +€43,275 | +236% |
| Amounts receivable within one year | 40/41 | €9,600 | €7,896 | -€1,704 | -17.8% |
| Trade receivables | 40 | €9,600 | €6,300 | -€3,300 | -34.4% |
| Other amounts receivable | 41 | - | €1,596 | +€1,596 | |
| Cash at bank and in hand | 54/58 | €8,235 | €53,031 | +€44,795 | +544% |
| Deferred charges and accrued income | 490/1 | €529 | €713 | +€184 | +34.8% |
| Total equity and liabilities | 10/49 | €18,599 | €62,433 | +€43,833 | +236% |
| Equity | 10/15 | €9,592 | €47,250 | +€37,658 | +393% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,592 | €46,250 | +€37,658 | +438% |
| Amounts payable | 17/49 | €9,007 | €15,183 | +€6,175 | +68.6% |
| Amounts payable within one year | 42/48 | €9,007 | €15,183 | +€6,175 | +68.6% |
| Trade debts | 44 | €3,103 | €2,025 | -€1,078 | -34.7% |
| Suppliers | 440/4 | €3,103 | €2,025 | -€1,078 | -34.7% |
| Taxes, remuneration and social security | 45 | €4,758 | €13,158 | +€8,400 | +177% |
| Taxes | 450/3 | €4,758 | €13,158 | +€8,400 | +177% |
| Other amounts payable | 47/48 | €1,146 | - | -€1,146 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €215 | +€215 | |
| Other operating charges | 640/8 | €1,568 | €2,972 | +€1,404 | +89.5% |
| Gross operating margin | 9900 | €12,812 | €52,339 | +€39,528 | +309% |
| Operating profit (loss) | 9901 | €11,244 | €49,153 | +€37,909 | +337% |
| Financial charges | 65/66B | €151 | €40 | -€111 | -73.3% |
| Recurring financial charges | 65 | €151 | €40 | -€111 | -73.3% |
| Profit (loss) for the period before taxes | 9903 | €11,092 | €49,112 | +€38,020 | +343% |
| Income taxes | 67/77 | €2,500 | €11,454 | +€8,954 | +358% |
| Profit (loss) for the period | 9904 | €8,592 | €37,658 | +€29,066 | +338% |
| Profit (loss) for the period to be appropriated | 9905 | €8,592 | €37,658 | +€29,066 | +338% |
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 16 October 2026 via checked.be.