RIMAC: 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.
RIMAC
Largest movements
- Tangible fixed assets -€46,974
down €46,974 (-6.3%), from €750,354 to €703,380
of which Land and buildings: -€41,469
- Receivables within one year -€33,730
down €33,730 (-34.6%), from €97,559 to €63,829
- Cash +€22,264
up €22,264 (+75.2%), from €29,610 to €51,874
mainly Depreciation (+€64,966) and Receivables within one year (+€33,730)
- Profit (loss) carried forward -€40,677
down €40,677 (-33.3%), from -€122,017 to -€162,693
- Debts after one year -€10,059
down €10,059 (-17.0%), from €59,029 to €48,970
of which Financial debts: -€10,059
- Gross operating margin -€20,812
down €20,812 (-36.3%), from €57,388 to €36,576
- Other operating charges +€2,386
up €2,386 (+25.1%), from €9,512 to €11,898
- Depreciation -€1,590
down €1,590 (-2.4%), from €66,556 to €64,966
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 | €878,282 | €820,867 | -€57,415 | -6.5% |
| Fixed assets | 21/28 | €750,354 | €703,380 | -€46,974 | -6.3% |
| Tangible fixed assets | 22/27 | €750,354 | €703,380 | -€46,974 | -6.3% |
| Land and buildings | 22 | €689,021 | €647,552 | -€41,469 | -6.0% |
| Plant, machinery and equipment | 23 | €108 | €3,592 | +€3,484 | +3,227% |
| Furniture and vehicles | 24 | €61,225 | €52,235 | -€8,989 | -14.7% |
| Current assets | 29/58 | €127,928 | €117,487 | -€10,441 | -8.2% |
| Amounts receivable within one year | 40/41 | €97,559 | €63,829 | -€33,730 | -34.6% |
| Other amounts receivable | 41 | €97,559 | €63,829 | -€33,730 | -34.6% |
| Cash at bank and in hand | 54/58 | €29,610 | €51,874 | +€22,264 | +75.2% |
| Deferred charges and accrued income | 490/1 | €759 | €1,783 | +€1,024 | +135% |
| Total equity and liabilities | 10/49 | €878,282 | €820,867 | -€57,415 | -6.5% |
| Equity | 10/15 | €801,784 | €761,108 | -€40,677 | -5.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €861,801 | €861,801 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €855,601 | €855,601 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,017 | -€162,693 | -€40,677 | -33.3% |
| Amounts payable | 17/49 | €76,498 | €59,759 | -€16,739 | -21.9% |
| Amounts payable after more than one year | 17 | €59,029 | €48,970 | -€10,059 | -17.0% |
| Financial debts | 170/4 | €51,881 | €41,821 | -€10,059 | -19.4% |
| Other amounts payable | 178/9 | €7,149 | €7,149 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,468 | €10,789 | -€6,680 | -38.2% |
| Current portion of amounts payable after more than one year | 42 | €9,906 | €10,059 | +€154 | +1.6% |
| Trade debts | 44 | €845 | €730 | -€116 | -13.7% |
| Suppliers | 440/4 | €845 | €730 | -€116 | -13.7% |
| Other amounts payable | 47/48 | €6,718 | - | -€6,718 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,556 | €64,966 | -€1,590 | -2.4% |
| Other operating charges | 640/8 | €9,512 | €11,898 | +€2,386 | +25.1% |
| Gross operating margin | 9900 | €57,388 | €36,576 | -€20,812 | -36.3% |
| Operating profit (loss) | 9901 | -€18,680 | -€40,288 | -€21,608 | -116% |
| Financial income | 75/76B | €992 | €801 | -€191 | -19.2% |
| Recurring financial income | 75 | €992 | €801 | -€191 | -19.2% |
| Financial charges | 65/66B | €1,447 | €1,190 | -€257 | -17.8% |
| Recurring financial charges | 65 | €1,447 | €1,190 | -€257 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | -€19,135 | -€40,677 | -€21,541 | -113% |
| Profit (loss) for the period | 9904 | -€19,135 | -€40,677 | -€21,541 | -113% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,135 | -€40,677 | -€21,541 | -113% |
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 17 October 2026 via checked.be.