RIMA NASSAR: 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 NASSAR
Largest movements
- Deferred charges and accrued income +€106,738
up €106,738 (+311%), from €34,293 to €141,031
- Receivables within one year +€23,024
up €23,024 (+13.0%), from €176,440 to €199,464
- Cash -€13,739
down €13,739 (-36.2%), from €37,987 to €24,248
mainly Contributions, distributions and other (-€162,100) and Deferred charges and accrued income (-€106,738)
- Tangible fixed assets -€13,258
down €13,258 (-58.5%), from €22,675 to €9,417
of which Furniture and vehicles: -€11,880
- Reserves +€61,011
up €61,011 (+63.1%), from €96,644 to €157,656
- Other debts +€41,133
up €41,133 (+42.2%), from €97,417 to €138,550
- Tax, wage and social debts +€14,942
up €14,942 (+63.9%), from €23,393 to €38,335
- Debts after one year -€9,855
down €9,855 (-49.1%), from €20,069 to €10,214
- Trade debts -€4,740
down €4,740 (-83.3%), from €5,689 to €950
- Gross operating margin +€170,440
up €170,440 (+123%), from €138,938 to €309,378
- Taxes +€40,806
up €40,806 (+144%), from €28,395 to €69,202
- Staff costs +€5,490
new in 2025: €5,490
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 | €271,395 | €374,160 | +€102,764 | +37.9% |
| Fixed assets | 21/28 | €22,675 | €9,417 | -€13,258 | -58.5% |
| Tangible fixed assets | 22/27 | €22,675 | €9,417 | -€13,258 | -58.5% |
| Land and buildings | 22 | €1,322 | €1,077 | -€245 | -18.5% |
| Plant, machinery and equipment | 23 | €3,293 | €2,160 | -€1,133 | -34.4% |
| Furniture and vehicles | 24 | €17,596 | €5,717 | -€11,880 | -67.5% |
| Other tangible fixed assets | 26 | €464 | €464 | = | 0.0% |
| Current assets | 29/58 | €248,720 | €364,743 | +€116,023 | +46.6% |
| Amounts receivable within one year | 40/41 | €176,440 | €199,464 | +€23,024 | +13.0% |
| Other amounts receivable | 41 | €176,440 | €199,464 | +€23,024 | +13.0% |
| Cash at bank and in hand | 54/58 | €37,987 | €24,248 | -€13,739 | -36.2% |
| Deferred charges and accrued income | 490/1 | €34,293 | €141,031 | +€106,738 | +311% |
| Total equity and liabilities | 10/49 | €271,395 | €374,160 | +€102,764 | +37.9% |
| Equity | 10/15 | €115,244 | €176,256 | +€61,011 | +52.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,644 | €157,656 | +€61,011 | +63.1% |
| Distributable reserves | 133 | €96,644 | €157,656 | +€61,011 | +63.1% |
| Amounts payable | 17/49 | €156,151 | €197,904 | +€41,753 | +26.7% |
| Amounts payable after more than one year | 17 | €20,069 | €10,214 | -€9,855 | -49.1% |
| Financial debts | 170/4 | €20,069 | €10,214 | -€9,855 | -49.1% |
| Amounts payable within one year | 42/48 | €136,007 | €187,690 | +€51,683 | +38.0% |
| Current portion of amounts payable after more than one year | 42 | €9,508 | €9,855 | +€347 | +3.6% |
| Trade debts | 44 | €5,689 | €950 | -€4,740 | -83.3% |
| Suppliers | 440/4 | €5,689 | €950 | -€4,740 | -83.3% |
| Taxes, remuneration and social security | 45 | €23,393 | €38,335 | +€14,942 | +63.9% |
| Taxes | 450/3 | €23,393 | €38,335 | +€14,942 | +63.9% |
| Other amounts payable | 47/48 | €97,417 | €138,550 | +€41,133 | +42.2% |
| Accrued charges and deferred income | 492/3 | €75 | - | -€75 | |
| Remuneration, social security and pensions | 62 | - | €5,490 | +€5,490 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,575 | €18,138 | +€563 | +3.2% |
| Other operating charges | 640/8 | €723 | €1,572 | +€849 | +117% |
| Gross operating margin | 9900 | €138,938 | €309,378 | +€170,440 | +123% |
| Operating profit (loss) | 9901 | €120,640 | €284,178 | +€163,538 | +136% |
| Financial income | 75/76B | €10,871 | €9,220 | -€1,651 | -15.2% |
| Recurring financial income | 75 | €10,871 | €9,220 | -€1,651 | -15.2% |
| Financial charges | 65/66B | €1,371 | €1,085 | -€286 | -20.9% |
| Recurring financial charges | 65 | €1,371 | €1,085 | -€286 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €130,140 | €292,313 | +€162,174 | +125% |
| Income taxes | 67/77 | €28,395 | €69,202 | +€40,806 | +144% |
| Profit (loss) for the period | 9904 | €101,744 | €223,111 | +€121,367 | +119% |
| Profit (loss) for the period to be appropriated | 9905 | €101,744 | €223,111 | +€121,367 | +119% |
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 27 October 2026 via checked.be.