RIMBERT CONSULTING: 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.
RIMBERT CONSULTING
Largest movements
- Cash +€72,719
up €72,719 (+106%), from €68,772 to €141,491
mainly Depreciation (+€50,737) and Net result for the year (+€47,943)
- Tangible fixed assets -€48,582
down €48,582 (-9.6%), from €507,722 to €459,140
of which Furniture and vehicles: -€33,096
- Receivables within one year -€35,146
down €35,146 (-15.2%), from €231,430 to €196,284
- Deferred charges and accrued income -€9,935
down €9,935 (-94.1%), from €10,554 to €619
- Reserves -€78,000
down €78,000 (-27.4%), from €284,410 to €206,410
of which Distributable reserves: -€78,000
- Other debts +€47,804
up €47,804 (+326%), from €14,669 to €62,473
- Debts after one year -€36,251
down €36,251 (-13.7%), from €264,334 to €228,083
- Trade debts +€34,568
up €34,568 (+29.7%), from €116,514 to €151,082
- Tax, wage and social debts +€17,261
up €17,261 (+103%), from €16,824 to €34,085
of which Taxes: +€16,877
- Financial income -€28,067
down €28,067 (-100.0%), from €28,068 to €1
- Depreciation +€18,652
up €18,652 (+58.1%), from €32,085 to €50,737
- Taxes -€12,391
down €12,391 (-28.2%), from €43,927 to €31,536
- Gross operating margin -€2,689
down €2,689 (-1.2%), from €217,612 to €214,923
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 | €844,772 | €827,313 | -€17,459 | -2.1% |
| Fixed assets | 21/28 | €508,529 | €459,947 | -€48,582 | -9.6% |
| Tangible fixed assets | 22/27 | €507,722 | €459,140 | -€48,582 | -9.6% |
| Land and buildings | 22 | €76,113 | €70,340 | -€5,773 | -7.6% |
| Plant, machinery and equipment | 23 | €6,050 | €5,859 | -€191 | -3.2% |
| Furniture and vehicles | 24 | €147,476 | €114,380 | -€33,096 | -22.4% |
| Other tangible fixed assets | 26 | €278,083 | €268,561 | -€9,522 | -3.4% |
| Financial fixed assets | 28 | €807 | €807 | = | 0.0% |
| Current assets | 29/58 | €336,243 | €367,366 | +€31,123 | +9.3% |
| Amounts receivable after more than one year | 29 | €9,257 | €10,942 | +€1,685 | +18.2% |
| Other amounts receivable | 291 | €9,257 | €10,942 | +€1,685 | +18.2% |
| Amounts receivable within one year | 40/41 | €231,430 | €196,284 | -€35,146 | -15.2% |
| Trade receivables | 40 | €231,430 | €196,284 | -€35,146 | -15.2% |
| Current investments | 50/53 | €16,230 | €18,030 | +€1,800 | +11.1% |
| Cash at bank and in hand | 54/58 | €68,772 | €141,491 | +€72,719 | +106% |
| Deferred charges and accrued income | 490/1 | €10,554 | €619 | -€9,935 | -94.1% |
| Total equity and liabilities | 10/49 | €844,772 | €827,313 | -€17,459 | -2.1% |
| Equity | 10/15 | €392,396 | €315,339 | -€77,057 | -19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €284,410 | €206,410 | -€78,000 | -27.4% |
| Tax-exempt reserves | 132 | €41,200 | €41,200 | = | 0.0% |
| Distributable reserves | 133 | €243,210 | €165,210 | -€78,000 | -32.1% |
| Profit (loss) carried forward | 14 | €89,386 | €90,329 | +€943 | +1.1% |
| Amounts payable | 17/49 | €452,376 | €511,974 | +€59,598 | +13.2% |
| Amounts payable after more than one year | 17 | €264,334 | €228,083 | -€36,251 | -13.7% |
| Financial debts | 170/4 | €264,334 | €228,083 | -€36,251 | -13.7% |
| Amounts payable within one year | 42/48 | €188,042 | €283,891 | +€95,849 | +51.0% |
| Current portion of amounts payable after more than one year | 42 | €40,035 | €36,251 | -€3,784 | -9.5% |
| Trade debts | 44 | €116,514 | €151,082 | +€34,568 | +29.7% |
| Suppliers | 440/4 | €116,514 | €151,082 | +€34,568 | +29.7% |
| Taxes, remuneration and social security | 45 | €16,824 | €34,085 | +€17,261 | +103% |
| Taxes | 450/3 | - | €16,877 | +€16,877 | |
| Remuneration and social security | 454/9 | €16,824 | €17,208 | +€384 | +2.3% |
| Other amounts payable | 47/48 | €14,669 | €62,473 | +€47,804 | +326% |
| Remuneration, social security and pensions | 62 | €77,398 | €76,245 | -€1,153 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,085 | €50,737 | +€18,652 | +58.1% |
| Other operating charges | 640/8 | €3,794 | €2,745 | -€1,049 | -27.6% |
| Non-recurring operating charges | 66A | €722 | - | -€722 | |
| Gross operating margin | 9900 | €217,612 | €214,923 | -€2,689 | -1.2% |
| Operating profit (loss) | 9901 | €103,613 | €85,196 | -€18,417 | -17.8% |
| Financial income | 75/76B | €28,068 | €1 | -€28,067 | -100.0% |
| Recurring financial income | 75 | €28,068 | €1 | -€28,067 | -100.0% |
| Financial charges | 65/66B | €7,251 | €5,718 | -€1,533 | -21.1% |
| Recurring financial charges | 65 | €7,251 | €5,718 | -€1,533 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €124,430 | €79,479 | -€44,951 | -36.1% |
| Income taxes | 67/77 | €43,927 | €31,536 | -€12,391 | -28.2% |
| Profit (loss) for the period | 9904 | €80,503 | €47,943 | -€32,560 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €80,503 | €47,943 | -€32,560 | -40.4% |
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 18 October 2026 via checked.be.