Rink: 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.
Rink
Largest movements
- Tangible fixed assets -€11,073
down €11,073 (-4.9%), from €224,137 to €213,064
- Cash +€8,686
up €8,686 (+15.1%), from €57,663 to €66,349
mainly Depreciation (+€59,143) and Net result for the year (+€11,279)
- Receivables within one year -€7,932
down €7,932 (-28.3%), from €28,047 to €20,115
of which Trade receivables: -€17,454
- Current portion of long-term debt -€12,625
no longer reported in 2025 (was €12,625)
- Tax, wage and social debts -€7,711
down €7,711 (-39.0%), from €19,761 to €12,050
- Reserves +€7,375
up €7,375 (+290%), from €2,541 to €9,916
- Profit (loss) carried forward +€3,904
up €3,904 (+2.1%), from €181,950 to €185,854
- Turnover -€246,757
no longer reported in 2025 (was €246,757)
- Purchases and services -€146,351
no longer reported in 2025 (was €146,351)
- Gross operating margin -€27,397
down €27,397 (-27.3%), from €100,406 to €73,009
- Taxes -€10,994
down €10,994 (-95.8%), from €11,472 to €478
- Depreciation +€7,051
up €7,051 (+13.5%), from €52,092 to €59,143
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 | €349,694 | €338,268 | -€11,426 | -3.3% |
| Fixed assets | 21/28 | €224,137 | €213,064 | -€11,073 | -4.9% |
| Tangible fixed assets | 22/27 | €224,137 | €213,064 | -€11,073 | -4.9% |
| Plant, machinery and equipment | 23 | €224,137 | €213,064 | -€11,073 | -4.9% |
| Current assets | 29/58 | €125,557 | €125,204 | -€353 | -0.3% |
| Stocks and contracts in progress | 3 | €39,076 | €37,934 | -€1,142 | -2.9% |
| Stocks | 30/36 | €39,076 | €37,934 | -€1,142 | -2.9% |
| Amounts receivable within one year | 40/41 | €28,047 | €20,115 | -€7,932 | -28.3% |
| Trade receivables | 40 | €28,047 | €10,593 | -€17,454 | -62.2% |
| Other amounts receivable | 41 | - | €9,522 | +€9,522 | |
| Cash at bank and in hand | 54/58 | €57,663 | €66,349 | +€8,686 | +15.1% |
| Deferred charges and accrued income | 490/1 | €771 | €806 | +€35 | +4.5% |
| Total equity and liabilities | 10/49 | €349,694 | €338,268 | -€11,426 | -3.3% |
| Equity | 10/15 | €283,648 | €294,927 | +€11,279 | +4.0% |
| Contributions | 10/11 | €99,157 | €99,157 | +€0 | 0.0% |
| Capital | 10 | €99,157 | €99,157 | +€0 | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | +€0 | 0.0% |
| Reserves | 13 | €2,541 | €9,916 | +€7,375 | +290% |
| Non-distributable reserves | 130/1 | €2,541 | €9,916 | +€7,375 | +290% |
| Legal reserve | 130 | €2,541 | €9,916 | +€7,375 | +290% |
| Profit (loss) carried forward | 14 | €181,950 | €185,854 | +€3,904 | +2.1% |
| Amounts payable | 17/49 | €66,046 | €43,341 | -€22,705 | -34.4% |
| Amounts payable within one year | 42/48 | €66,046 | €43,341 | -€22,705 | -34.4% |
| Current portion of amounts payable after more than one year | 42 | €12,625 | - | -€12,625 | |
| Trade debts | 44 | €3,692 | €1,323 | -€2,369 | -64.2% |
| Suppliers | 440/4 | €3,692 | €1,323 | -€2,369 | -64.2% |
| Taxes, remuneration and social security | 45 | €19,761 | €12,050 | -€7,711 | -39.0% |
| Taxes | 450/3 | €19,761 | €12,050 | -€7,711 | -39.0% |
| Other amounts payable | 47/48 | €29,968 | €29,968 | -€0 | 0.0% |
| Turnover | 70 | €246,757 | - | -€246,757 | |
| Goods, raw materials, services and sundry goods | 60/61 | €146,351 | - | -€146,351 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,092 | €59,143 | +€7,051 | +13.5% |
| Other operating charges | 640/8 | €3,955 | €1,923 | -€2,032 | -51.4% |
| Gross operating margin | 9900 | €100,406 | €73,009 | -€27,397 | -27.3% |
| Operating profit (loss) | 9901 | €44,359 | €11,943 | -€32,416 | -73.1% |
| Financial income | 75/76B | - | €149 | +€149 | |
| Recurring financial income | 75 | - | €149 | +€149 | |
| Financial charges | 65/66B | €916 | €335 | -€581 | -63.5% |
| Recurring financial charges | 65 | €916 | €335 | -€581 | -63.5% |
| Profit (loss) for the period before taxes | 9903 | €43,443 | €11,758 | -€31,685 | -72.9% |
| Income taxes | 67/77 | €11,472 | €478 | -€10,994 | -95.8% |
| Profit (loss) for the period | 9904 | €31,971 | €11,279 | -€20,692 | -64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,971 | €11,279 | -€20,692 | -64.7% |
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 14 October 2026 via checked.be.