RIMACON: 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.
RIMACON
Largest movements
- Current investments +€94,824
up €94,824 (+9.3%), from €1.0m to €1.1m
- Cash +€70,933
up €70,933 (+95.7%), from €74,092 to €145,025
mainly Net result for the year (+€252,709) and Other debts (+€170,134)
- Receivables within one year +€56,863
up €56,863 (+9.5%), from €597,886 to €654,748
of which Other amounts receivable: +€82,990
- Tangible fixed assets +€41,198
up €41,198 (+26.0%), from €158,473 to €199,671
of which Furniture and vehicles: +€43,730
- Stocks and contracts -€39,030
down €39,030 (-10.1%), from €387,700 to €348,671
- Reserves +€252,709
up €252,709 (+15.5%), from €1.6m to €1.9m
of which Distributable reserves: +€252,709
- Accrued charges and deferred income -€242,377
down €242,377 (-77.8%), from €311,653 to €69,276
- Other debts +€170,134
up €170,134 (+89.3%), from €190,429 to €360,563
- Trade debts +€43,426
new in 2026: €43,426
- Gross operating margin +€31,791
up €31,791 (+5.1%), from €625,375 to €657,166
- Financial income +€7,449
up €7,449 (+22.2%), from €33,617 to €41,066
- Depreciation +€7,030
up €7,030 (+10.1%), from €69,345 to €76,375
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,343,458 | €2,569,317 | +€225,859 | +9.6% |
| Fixed assets | 21/28 | €158,473 | €199,671 | +€41,198 | +26.0% |
| Tangible fixed assets | 22/27 | €158,473 | €199,671 | +€41,198 | +26.0% |
| Plant, machinery and equipment | 23 | €158,473 | €155,941 | -€2,532 | -1.6% |
| Furniture and vehicles | 24 | - | €43,730 | +€43,730 | |
| Current assets | 29/58 | €2,184,986 | €2,369,646 | +€184,660 | +8.5% |
| Amounts receivable after more than one year | 29 | €90,000 | €90,000 | = | 0.0% |
| Other amounts receivable | 291 | €90,000 | €90,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €387,700 | €348,671 | -€39,030 | -10.1% |
| Stocks | 30/36 | €387,700 | €348,671 | -€39,030 | -10.1% |
| Amounts receivable within one year | 40/41 | €597,886 | €654,748 | +€56,863 | +9.5% |
| Trade receivables | 40 | €597,886 | €571,758 | -€26,128 | -4.4% |
| Other amounts receivable | 41 | - | €82,990 | +€82,990 | |
| Current investments | 50/53 | €1,016,024 | €1,110,848 | +€94,824 | +9.3% |
| Cash at bank and in hand | 54/58 | €74,092 | €145,025 | +€70,933 | +95.7% |
| Deferred charges and accrued income | 490/1 | €19,284 | €20,354 | +€1,070 | +5.6% |
| Total equity and liabilities | 10/49 | €2,343,458 | €2,569,317 | +€225,859 | +9.6% |
| Equity | 10/15 | €1,784,909 | €2,037,618 | +€252,709 | +14.2% |
| Contributions | 10/11 | €152,200 | €152,200 | = | 0.0% |
| Reserves | 13 | €1,632,709 | €1,885,418 | +€252,709 | +15.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,630,849 | €1,883,558 | +€252,709 | +15.5% |
| Amounts payable | 17/49 | €558,550 | €531,700 | -€26,850 | -4.8% |
| Amounts payable after more than one year | 17 | €12,500 | €12,500 | = | 0.0% |
| Financial debts | 170/4 | €12,500 | €12,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €234,397 | €449,924 | +€215,527 | +91.9% |
| Trade debts | 44 | - | €43,426 | +€43,426 | |
| Suppliers | 440/4 | - | €43,426 | +€43,426 | |
| Taxes, remuneration and social security | 45 | €43,969 | €45,935 | +€1,966 | +4.5% |
| Taxes | 450/3 | €3,257 | €2,707 | -€550 | -16.9% |
| Remuneration and social security | 454/9 | €40,712 | €43,228 | +€2,516 | +6.2% |
| Other amounts payable | 47/48 | €190,429 | €360,563 | +€170,134 | +89.3% |
| Accrued charges and deferred income | 492/3 | €311,653 | €69,276 | -€242,377 | -77.8% |
| Remuneration, social security and pensions | 62 | €276,244 | €271,619 | -€4,625 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,345 | €76,375 | +€7,030 | +10.1% |
| Other operating charges | 640/8 | €1,882 | €1,707 | -€175 | -9.3% |
| Non-recurring operating charges | 66A | €675 | €0 | -€675 | -100% |
| Gross operating margin | 9900 | €625,375 | €657,166 | +€31,791 | +5.1% |
| Operating profit (loss) | 9901 | €277,229 | €307,465 | +€30,236 | +10.9% |
| Financial income | 75/76B | €33,617 | €41,066 | +€7,449 | +22.2% |
| Recurring financial income | 75 | €33,617 | €41,066 | +€7,449 | +22.2% |
| Financial charges | 65/66B | €14,717 | €14,486 | -€231 | -1.6% |
| Recurring financial charges | 65 | €14,717 | €14,486 | -€231 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €296,129 | €334,045 | +€37,917 | +12.8% |
| Income taxes | 67/77 | €75,044 | €81,336 | +€6,293 | +8.4% |
| Profit (loss) for the period | 9904 | €221,085 | €252,709 | +€31,624 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €221,085 | €252,709 | +€31,624 | +14.3% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.