RIMANO: 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.
RIMANO
Largest movements
- Tangible fixed assets -€33,820
down €33,820 (-4.9%), from €694,945 to €661,125
- Cash -€9,038
down €9,038 (-43.8%), from €20,644 to €11,606
mainly Net result for the year (-€39,074) and Provisions (-€4,361)
- Profit (loss) carried forward -€25,993
down €25,993 (-5.0%), from -€517,014 to -€543,007
- Reserves -€13,081
down €13,081 (-3.2%), from €404,506 to €391,425
of which Tax-exempt reserves: -€13,081
- Gross operating margin -€2,537
down €2,537 (-62.9%), from -€4,031 to -€6,568
- Other operating charges +€91
up €91 (+3.1%), from €2,890 to €2,981
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.
Cash bridge derived
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 | €866,607 | €823,777 | -€42,830 | -4.9% |
| Fixed assets | 21/28 | €843,681 | €809,861 | -€33,820 | -4.0% |
| Tangible fixed assets | 22/27 | €694,945 | €661,125 | -€33,820 | -4.9% |
| Land and buildings | 22 | €694,945 | €661,125 | -€33,820 | -4.9% |
| Financial fixed assets | 28 | €148,736 | €148,736 | = | 0.0% |
| Current assets | 29/58 | €22,926 | €13,916 | -€9,010 | -39.3% |
| Amounts receivable within one year | 40/41 | €1,530 | €1,530 | = | 0.0% |
| Other amounts receivable | 41 | €1,530 | €1,530 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,644 | €11,606 | -€9,038 | -43.8% |
| Deferred charges and accrued income | 490/1 | €752 | €780 | +€28 | +3.7% |
| Total equity and liabilities | 10/49 | €866,607 | €823,777 | -€42,830 | -4.9% |
| Equity | 10/15 | €481,433 | €442,359 | -€39,074 | -8.1% |
| Contributions | 10/11 | €593,941 | €593,941 | = | 0.0% |
| Capital | 10 | €591,901 | €591,901 | = | 0.0% |
| Issued capital | 100 | €591,901 | €591,901 | = | 0.0% |
| Contributions outside capital | 11 | €2,040 | €2,040 | = | 0.0% |
| Share premium | 1100/10 | €2,040 | €2,040 | = | 0.0% |
| Reserves | 13 | €404,506 | €391,425 | -€13,081 | -3.2% |
| Non-distributable reserves | 130/1 | €67,704 | €67,704 | = | 0.0% |
| Legal reserve | 130 | €67,704 | €67,704 | = | 0.0% |
| Tax-exempt reserves | 132 | €336,802 | €323,721 | -€13,081 | -3.9% |
| Profit (loss) carried forward | 14 | -€517,014 | -€543,007 | -€25,993 | -5.0% |
| Provisions and deferred taxes | 16 | €112,267 | €107,906 | -€4,361 | -3.9% |
| Deferred taxes | 168 | €112,267 | €107,906 | -€4,361 | -3.9% |
| Amounts payable | 17/49 | €272,907 | €273,512 | +€605 | +0.2% |
| Amounts payable within one year | 42/48 | €272,907 | €273,512 | +€605 | +0.2% |
| Trade debts | 44 | - | €605 | +€605 | |
| Suppliers | 440/4 | - | €605 | +€605 | |
| Other amounts payable | 47/48 | €272,907 | €272,907 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,820 | €33,820 | = | 0.0% |
| Other operating charges | 640/8 | €2,890 | €2,981 | +€91 | +3.1% |
| Gross operating margin | 9900 | -€4,031 | -€6,568 | -€2,537 | -62.9% |
| Operating profit (loss) | 9901 | -€40,741 | -€43,369 | -€2,628 | -6.5% |
| Financial charges | 65/66B | €61 | €65 | +€4 | +6.6% |
| Recurring financial charges | 65 | €61 | €65 | +€4 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | -€40,802 | -€43,434 | -€2,632 | -6.5% |
| Transfer from deferred taxes | 780 | €4,360 | €4,360 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€36,442 | -€39,074 | -€2,632 | -7.2% |
| Transfer from tax-exempt reserves | 789 | €13,080 | €13,081 | +€1 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,362 | -€25,993 | -€2,631 | -11.3% |
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 12 October 2026 via checked.be.