RIMAS: 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.
RIMAS
Largest movements
- Tangible fixed assets -€4,032
down €4,032 (-97.4%), from €4,138 to €107
of which Plant, machinery and equipment: -€2,253
- Cash +€233
up €233 (+64.5%), from €362 to €596
mainly Depreciation (+€4,032) and Net result for the year (+€1,209)
- Receivables within one year -€166
down €166 (-22.8%), from €726 to €560
- Debts after one year -€3,200
no longer reported in 2025 (was €3,200)
- Profit (loss) carried forward +€1,209
up €1,209 (+16.2%), from -€7,474 to -€6,265
- Tax, wage and social debts -€726
down €726 (-73.2%), from €992 to €266
- Other debts -€647
down €647 (-22.2%), from €2,908 to €2,262
- Accrued charges and deferred income -€600
no longer reported in 2025 (was €600)
- Gross operating margin -€12,533
down €12,533 (-67.5%), from €18,560 to €6,027
- Depreciation -€2,033
down €2,033 (-33.5%), from €6,065 to €4,032
- Financial charges -€226
down €226 (-38.1%), from €593 to €367
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 | €5,226 | €1,262 | -€3,964 | -75.8% |
| Fixed assets | 21/28 | €4,138 | €107 | -€4,032 | -97.4% |
| Tangible fixed assets | 22/27 | €4,138 | €107 | -€4,032 | -97.4% |
| Land and buildings | 22 | €1,198 | - | -€1,198 | |
| Plant, machinery and equipment | 23 | €2,359 | €107 | -€2,253 | -95.5% |
| Furniture and vehicles | 24 | €581 | - | -€581 | |
| Current assets | 29/58 | €1,088 | €1,156 | +€68 | +6.2% |
| Amounts receivable within one year | 40/41 | €726 | €560 | -€166 | -22.8% |
| Trade receivables | 40 | €726 | €560 | -€166 | -22.8% |
| Cash at bank and in hand | 54/58 | €362 | €596 | +€233 | +64.5% |
| Total equity and liabilities | 10/49 | €5,226 | €1,262 | -€3,964 | -75.8% |
| Equity | 10/15 | -€2,474 | -€1,265 | +€1,209 | +48.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,474 | -€6,265 | +€1,209 | +16.2% |
| Amounts payable | 17/49 | €7,701 | €2,528 | -€5,173 | -67.2% |
| Amounts payable after more than one year | 17 | €3,200 | - | -€3,200 | |
| Financial debts | 170/4 | €3,200 | - | -€3,200 | |
| Amounts payable within one year | 42/48 | €3,901 | €2,528 | -€1,373 | -35.2% |
| Taxes, remuneration and social security | 45 | €992 | €266 | -€726 | -73.2% |
| Taxes | 450/3 | €992 | €266 | -€726 | -73.2% |
| Other amounts payable | 47/48 | €2,908 | €2,262 | -€647 | -22.2% |
| Accrued charges and deferred income | 492/3 | €600 | - | -€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,065 | €4,032 | -€2,033 | -33.5% |
| Other operating charges | 640/8 | €400 | €420 | +€19 | +4.8% |
| Gross operating margin | 9900 | €18,560 | €6,027 | -€12,533 | -67.5% |
| Operating profit (loss) | 9901 | €12,095 | €1,576 | -€10,519 | -87.0% |
| Financial charges | 65/66B | €593 | €367 | -€226 | -38.1% |
| Recurring financial charges | 65 | €593 | €367 | -€226 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €11,502 | €1,209 | -€10,293 | -89.5% |
| Profit (loss) for the period | 9904 | €11,502 | €1,209 | -€10,293 | -89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,502 | €1,209 | -€10,293 | -89.5% |
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 11 October 2026 via checked.be.