RIMAL: 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.
RIMAL
Largest movements
- Cash +€48,696
up €48,696 (+66.7%), from €72,985 to €121,680
mainly Net result for the year (+€30,964) and Depreciation (+€20,866)
- Tangible fixed assets -€17,416
down €17,416 (-18.2%), from €95,588 to €78,172
of which Leasing and similar rights: -€10,047
- Deferred charges and accrued income +€3,976
up €3,976 (+781%), from €509 to €4,485
- Receivables within one year -€3,901
down €3,901 (-64.7%), from €6,032 to €2,131
of which Trade receivables: -€4,165
- Reserves +€30,964
up €30,964 (+16.4%), from €189,093 to €220,057
of which Distributable reserves: +€31,339
- Trade debts +€10,991
up €10,991 (+167%), from €6,594 to €17,585
- Debts after one year -€10,744
down €10,744 (-74.5%), from €14,416 to €3,672
- Tax, wage and social debts +€3,409
up €3,409 (+454%), from €751 to €4,160
- Gross operating margin +€33,162
up €33,162 (+82.8%), from €40,040 to €73,202
- Taxes +€10,262
up €10,262 (+219%), from €4,681 to €14,943
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 | €296,898 | €328,764 | +€31,866 | +10.7% |
| Fixed assets | 21/28 | €95,588 | €78,172 | -€17,416 | -18.2% |
| Tangible fixed assets | 22/27 | €95,588 | €78,172 | -€17,416 | -18.2% |
| Land and buildings | 22 | €56,216 | €50,878 | -€5,338 | -9.5% |
| Plant, machinery and equipment | 23 | €236 | €2,856 | +€2,620 | +1,111% |
| Furniture and vehicles | 24 | €6,051 | €1,400 | -€4,651 | -76.9% |
| Leasing and similar rights | 25 | €33,085 | €23,039 | -€10,047 | -30.4% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €201,311 | €250,593 | +€49,282 | +24.5% |
| Amounts receivable within one year | 40/41 | €6,032 | €2,131 | -€3,901 | -64.7% |
| Trade receivables | 40 | €4,165 | €0 | -€4,165 | -100% |
| Other amounts receivable | 41 | €1,867 | €2,131 | +€264 | +14.2% |
| Current investments | 50/53 | €121,785 | €122,296 | +€511 | +0.4% |
| Cash at bank and in hand | 54/58 | €72,985 | €121,680 | +€48,696 | +66.7% |
| Deferred charges and accrued income | 490/1 | €509 | €4,485 | +€3,976 | +781% |
| Total equity and liabilities | 10/49 | €296,898 | €328,764 | +€31,866 | +10.7% |
| Equity | 10/15 | €226,277 | €257,241 | +€30,964 | +13.7% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €189,093 | €220,057 | +€30,964 | +16.4% |
| Tax-exempt reserves | 132 | €375 | €0 | -€375 | -100% |
| Distributable reserves | 133 | €188,718 | €220,057 | +€31,339 | +16.6% |
| Provisions and deferred taxes | 16 | €125 | €0 | -€125 | -100% |
| Deferred taxes | 168 | €125 | €0 | -€125 | -100% |
| Amounts payable | 17/49 | €70,497 | €71,524 | +€1,027 | +1.5% |
| Amounts payable after more than one year | 17 | €14,416 | €3,672 | -€10,744 | -74.5% |
| Financial debts | 170/4 | €14,416 | €3,672 | -€10,744 | -74.5% |
| Amounts payable within one year | 42/48 | €56,081 | €67,835 | +€11,755 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €10,346 | €10,744 | +€398 | +3.8% |
| Trade debts | 44 | €6,594 | €17,585 | +€10,991 | +167% |
| Suppliers | 440/4 | €6,594 | €17,585 | +€10,991 | +167% |
| Taxes, remuneration and social security | 45 | €751 | €4,160 | +€3,409 | +454% |
| Taxes | 450/3 | €751 | €4,160 | +€3,409 | +454% |
| Other amounts payable | 47/48 | €38,390 | €35,346 | -€3,043 | -7.9% |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Non-recurring operating income | 76A | €763 | €0 | -€763 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,454 | €20,866 | +€412 | +2.0% |
| Other operating charges | 640/8 | €3,698 | €3,736 | +€38 | +1.0% |
| Gross operating margin | 9900 | €40,040 | €73,202 | +€33,162 | +82.8% |
| Operating profit (loss) | 9901 | €15,888 | €48,599 | +€32,712 | +206% |
| Financial income | 75/76B | €727 | €730 | +€3 | +0.4% |
| Recurring financial income | 75 | €727 | €730 | +€3 | +0.4% |
| Financial charges | 65/66B | €3,728 | €3,547 | -€181 | -4.9% |
| Recurring financial charges | 65 | €3,728 | €3,547 | -€181 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €12,887 | €45,782 | +€32,896 | +255% |
| Transfer from deferred taxes | 780 | €125 | €125 | = | 0.0% |
| Income taxes | 67/77 | €4,681 | €14,943 | +€10,262 | +219% |
| Profit (loss) for the period | 9904 | €8,331 | €30,964 | +€22,633 | +272% |
| Transfer from tax-exempt reserves | 789 | €375 | €375 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,706 | €31,339 | +€22,633 | +260% |
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 19 October 2026 via checked.be.