RIMSHOT: 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.
RIMSHOT
Largest movements
- Cash +€21,137
up €21,137 (+17.5%), from €120,807 to €141,944
mainly Net result for the year (+€20,523) and Tax, wage and social debts (+€9,245)
- Receivables within one year +€8,828
up €8,828 (+52.9%), from €16,678 to €25,506
of which Trade receivables: +€13,169
- Reserves +€20,523
up €20,523 (+16.8%), from €122,281 to €142,804
of which Distributable reserves: +€20,523
- Tax, wage and social debts +€9,245
up €9,245 (+1,854%), from €499 to €9,744
- Gross operating margin +€13,535
up €13,535 (+78.7%), from €17,190 to €30,725
- Taxes +€2,482
up €2,482 (+76.9%), from €3,226 to €5,708
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 | €144,604 | €173,333 | +€28,729 | +19.9% |
| Fixed assets | 21/28 | €5,919 | €4,839 | -€1,080 | -18.2% |
| Tangible fixed assets | 22/27 | €5,919 | €4,839 | -€1,080 | -18.2% |
| Plant, machinery and equipment | 23 | €1,325 | €2,348 | +€1,023 | +77.2% |
| Furniture and vehicles | 24 | €4,594 | €2,491 | -€2,102 | -45.8% |
| Current assets | 29/58 | €138,685 | €168,494 | +€29,809 | +21.5% |
| Amounts receivable within one year | 40/41 | €16,678 | €25,506 | +€8,828 | +52.9% |
| Trade receivables | 40 | €10,408 | €23,577 | +€13,169 | +127% |
| Other amounts receivable | 41 | €6,270 | €1,929 | -€4,341 | -69.2% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €120,807 | €141,944 | +€21,137 | +17.5% |
| Deferred charges and accrued income | 490/1 | €1,201 | €1,045 | -€156 | -13.0% |
| Total equity and liabilities | 10/49 | €144,604 | €173,333 | +€28,729 | +19.9% |
| Equity | 10/15 | €140,881 | €161,404 | +€20,523 | +14.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €122,281 | €142,804 | +€20,523 | +16.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €122,281 | €142,804 | +€20,523 | +16.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,723 | €11,929 | +€8,206 | +220% |
| Amounts payable within one year | 42/48 | €3,723 | €11,929 | +€8,206 | +220% |
| Trade debts | 44 | €161 | €145 | -€16 | -9.9% |
| Suppliers | 440/4 | €161 | €145 | -€16 | -9.9% |
| Taxes, remuneration and social security | 45 | €499 | €9,744 | +€9,245 | +1,854% |
| Taxes | 450/3 | €499 | €9,744 | +€9,245 | +1,854% |
| Other amounts payable | 47/48 | €3,063 | €2,040 | -€1,024 | -33.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,270 | €3,509 | +€238 | +7.3% |
| Other operating charges | 640/8 | €904 | €1,073 | +€169 | +18.7% |
| Gross operating margin | 9900 | €17,190 | €30,725 | +€13,535 | +78.7% |
| Operating profit (loss) | 9901 | €13,015 | €26,143 | +€13,128 | +101% |
| Financial income | 75/76B | €642 | €459 | -€183 | -28.4% |
| Recurring financial income | 75 | €642 | €459 | -€183 | -28.4% |
| Financial charges | 65/66B | €187 | €370 | +€183 | +98.2% |
| Recurring financial charges | 65 | €187 | €370 | +€183 | +98.2% |
| Profit (loss) for the period before taxes | 9903 | €13,470 | €26,232 | +€12,762 | +94.7% |
| Income taxes | 67/77 | €3,226 | €5,708 | +€2,482 | +76.9% |
| Profit (loss) for the period | 9904 | €10,244 | €20,523 | +€10,280 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €10,244 | €20,523 | +€10,280 | +100% |
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 15 October 2026 via checked.be.