RINKS: what changed
Two fiscal 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.
RINKS
Largest movements
- Receivables within one year +€12,023
up €12,023 (+326.4%), from €3,684 to €15,706
of which Other amounts receivable: +€13,219
- Cash -€8,541
down €8,541 (-89.4%), from €9,550 to €1,008
mainly Receivables within one year (-€12,023) and Other debts (-€7,493)
- Tangible fixed assets -€6,850
down €6,850 (-20.2%), from €33,932 to €27,082
- Stocks and contracts -€4,282
down €4,282 (-20.7%), from €20,642 to €16,360
- Deferred charges and accrued income -€1,099
down €1,099 (-58.7%), from €1,870 to €772
- Other debts -€7,493
no longer reported in 2025 (was €7,493)
- Reserves +€5,944
up €5,944 (+61.0%), from €9,738 to €15,682
of which Distributable reserves: +€5,944
- Debts after one year -€5,315
down €5,315 (-27.3%), from €19,482 to €14,167
- Trade debts -€4,641
down €4,641 (-68.6%), from €6,770 to €2,129
- Tax, wage and social debts +€2,567
up €2,567 (+66.8%), from €3,844 to €6,411
of which Remuneration and social security: +€1,583
- Depreciation +€3,419
up €3,419 (+77.3%), from €4,422 to €7,841
- Financial charges +€2,386
up €2,386 (+126.5%), from €1,886 to €4,271
- Gross operating margin +€1,397
up €1,397 (+6.4%), from €21,835 to €23,232
- Staff costs -€905
down €905 (-60.0%), from €1,508 to €603
- Financial income +€505
up €505 (+5223.1%), from €10 to €515
of which Financial income: +€381
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 | €69,678 | €60,929 | -€8,749 | -12.6% |
| Fixed assets | 21/28 | €33,932 | €27,082 | -€6,850 | -20.2% |
| Tangible fixed assets | 22/27 | €33,932 | €27,082 | -€6,850 | -20.2% |
| Furniture and vehicles | 24 | €33,932 | €27,082 | -€6,850 | -20.2% |
| Current assets | 29/58 | €35,746 | €33,846 | -€1,899 | -5.3% |
| Stocks and contracts in progress | 3 | €20,642 | €16,360 | -€4,282 | -20.7% |
| Stocks | 30/36 | €20,642 | €16,360 | -€4,282 | -20.7% |
| Amounts receivable within one year | 40/41 | €3,684 | €15,706 | +€12,023 | +326.4% |
| Trade receivables | 40 | €1,421 | €224 | -€1,197 | -84.2% |
| Other amounts receivable | 41 | €2,263 | €15,482 | +€13,219 | +584.2% |
| Cash at bank and in hand | 54/58 | €9,550 | €1,008 | -€8,541 | -89.4% |
| Deferred charges and accrued income | 490/1 | €1,870 | €772 | -€1,099 | -58.7% |
| Total equity and liabilities | 10/49 | €69,678 | €60,929 | -€8,749 | -12.6% |
| Equity | 10/15 | €26,964 | €32,907 | +€5,944 | +22.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,738 | €15,682 | +€5,944 | +61.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €9,118 | €15,062 | +€5,944 | +65.2% |
| Profit (loss) carried forward | 14 | €11,026 | €11,026 | = | 0.0% |
| Amounts payable | 17/49 | €42,714 | €28,021 | -€14,693 | -34.4% |
| Amounts payable after more than one year | 17 | €19,482 | €14,167 | -€5,315 | -27.3% |
| Financial debts | 170/4 | €19,482 | €14,167 | -€5,315 | -27.3% |
| Amounts payable within one year | 42/48 | €23,232 | €13,855 | -€9,378 | -40.4% |
| Financial debts | 43 | €5,125 | €5,315 | +€190 | +3.7% |
| Credit institutions | 430/8 | €5,125 | €5,315 | +€190 | +3.7% |
| Trade debts | 44 | €6,770 | €2,129 | -€4,641 | -68.6% |
| Suppliers | 440/4 | €6,770 | €2,129 | -€4,641 | -68.6% |
| Taxes, remuneration and social security | 45 | €3,844 | €6,411 | +€2,567 | +66.8% |
| Taxes | 450/3 | €3,720 | €4,704 | +€984 | +26.4% |
| Remuneration and social security | 454/9 | €124 | €1,707 | +€1,583 | +1275.4% |
| Other amounts payable | 47/48 | €7,493 | - | -€7,493 | |
| Non-recurring operating income | 76A | €7,996 | - | -€7,996 | |
| Remuneration, social security and pensions | 62 | €1,508 | €603 | -€905 | -60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,422 | €7,841 | +€3,419 | +77.3% |
| Other operating charges | 640/8 | €3,802 | €4,244 | +€442 | +11.6% |
| Gross operating margin | 9900 | €21,835 | €23,232 | +€1,397 | +6.4% |
| Operating profit (loss) | 9901 | €12,102 | €10,544 | -€1,558 | -12.9% |
| Financial income | 75/76B | €10 | €515 | +€505 | +5223.1% |
| Recurring financial income | 75 | €10 | €391 | +€381 | +3939.4% |
| Non-recurring financial income | 76B | - | €124 | +€124 | |
| Financial charges | 65/66B | €1,886 | €4,271 | +€2,386 | +126.5% |
| Recurring financial charges | 65 | €1,886 | €4,271 | +€2,386 | +126.5% |
| Profit (loss) for the period before taxes | 9903 | €10,226 | €6,787 | -€3,439 | -33.6% |
| Income taxes | 67/77 | €1,108 | €844 | -€264 | -23.8% |
| Profit (loss) for the period | 9904 | €9,118 | €5,944 | -€3,175 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,118 | €5,944 | -€3,175 | -34.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.