RIMSMO: 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.
RIMSMO
Largest movements
- Cash -€46,616
down €46,616 (-83.7%), from €55,684 to €9,068
mainly Other debts (-€30,136) and Net result for the year (-€15,649)
- Tangible fixed assets -€1,994
down €1,994 (-5.0%), from €39,589 to €37,595
- Other debts -€30,136
down €30,136 (-32.7%), from €92,085 to €61,950
- Profit (loss) carried forward -€15,649
down €15,649 (-10.1%), from -€154,910 to -€170,559
- Accrued charges and deferred income -€2,810
down €2,810 (-34.1%), from €8,240 to €5,430
- Gross operating margin -€23,545
down €23,545, from €17,328 to -€6,216
- Depreciation -€2,869
down €2,869 (-59.0%), from €4,863 to €1,994
- Financial charges -€2,810
down €2,810 (-33.9%), from €8,286 to €5,475
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 | €95,391 | €46,796 | -€48,595 | -50.9% |
| Fixed assets | 21/28 | €39,589 | €37,595 | -€1,994 | -5.0% |
| Tangible fixed assets | 22/27 | €39,589 | €37,595 | -€1,994 | -5.0% |
| Land and buildings | 22 | €39,589 | €37,595 | -€1,994 | -5.0% |
| Current assets | 29/58 | €55,802 | €9,201 | -€46,601 | -83.5% |
| Amounts receivable within one year | 40/41 | €118 | €67 | -€51 | -43.2% |
| Other amounts receivable | 41 | €118 | €67 | -€51 | -43.2% |
| Cash at bank and in hand | 54/58 | €55,684 | €9,068 | -€46,616 | -83.7% |
| Deferred charges and accrued income | 490/1 | - | €66 | +€66 | |
| Total equity and liabilities | 10/49 | €95,391 | €46,796 | -€48,595 | -50.9% |
| Equity | 10/15 | -€4,934 | -€20,584 | -€15,649 | -317% |
| Contributions | 10/11 | €136,341 | €136,341 | = | 0.0% |
| Capital | 10 | €136,341 | €136,341 | = | 0.0% |
| Issued capital | 100 | €136,341 | €136,341 | = | 0.0% |
| Reserves | 13 | €13,634 | €13,634 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,634 | €13,634 | = | 0.0% |
| Legal reserve | 130 | €13,634 | €13,634 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€154,910 | -€170,559 | -€15,649 | -10.1% |
| Amounts payable | 17/49 | €100,326 | €67,380 | -€32,946 | -32.8% |
| Amounts payable within one year | 42/48 | €92,085 | €61,950 | -€30,136 | -32.7% |
| Other amounts payable | 47/48 | €92,085 | €61,950 | -€30,136 | -32.7% |
| Accrued charges and deferred income | 492/3 | €8,240 | €5,430 | -€2,810 | -34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,863 | €1,994 | -€2,869 | -59.0% |
| Other operating charges | 640/8 | €2,127 | €2,194 | +€67 | +3.2% |
| Gross operating margin | 9900 | €17,328 | -€6,216 | -€23,545 | |
| Operating profit (loss) | 9901 | €10,338 | -€10,405 | -€20,743 | |
| Financial income | 75/76B | €395 | €231 | -€164 | -41.6% |
| Recurring financial income | 75 | €395 | €231 | -€164 | -41.6% |
| Financial charges | 65/66B | €8,286 | €5,475 | -€2,810 | -33.9% |
| Recurring financial charges | 65 | €8,286 | €5,475 | -€2,810 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €2,447 | -€15,649 | -€18,097 | |
| Profit (loss) for the period | 9904 | €2,447 | -€15,649 | -€18,097 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,447 | -€15,649 | -€18,097 |
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 28 October 2026 via checked.be.