RIPA: 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.
RIPA
Largest movements
- Cash +€2,077
new in 2024: €2,077
mainly Trade debts (+€15,403) and Net result for the year (+€2,300)
- Current investments -€1,445
no longer reported in 2024 (was €1,445)
- Receivables within one year -€352
down €352 (-7.9%), from €4,457 to €4,105
- Other debts -€17,423
down €17,423 (-26.1%), from €66,695 to €49,271
- Trade debts +€15,403
up €15,403 (+120.5%), from €12,783 to €28,186
- Profit (loss) carried forward +€2,300
up €2,300 (+3.1%), from -€73,610 to -€71,311
- Gross operating margin +€11,597
up €11,597, from -€7,925 to €3,672
- Other operating charges -€2,197
down €2,197 (-62.4%), from €3,521 to €1,324
- Taxes -€549
no longer reported in 2024 (was €549)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,065 | €12,344 | +€279 | +2.3% |
| Fixed assets | 21/28 | €1,202 | €1,202 | = | 0.0% |
| Financial fixed assets | 28 | €1,202 | €1,202 | = | 0.0% |
| Current assets | 29/58 | €10,863 | €11,142 | +€279 | +2.6% |
| Stocks and contracts in progress | 3 | €4,960 | €4,960 | = | 0.0% |
| Stocks | 30/36 | €4,960 | €4,960 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,457 | €4,105 | -€352 | -7.9% |
| Other amounts receivable | 41 | €4,457 | €4,105 | -€352 | -7.9% |
| Current investments | 50/53 | €1,445 | - | -€1,445 | |
| Cash at bank and in hand | 54/58 | - | €2,077 | +€2,077 | |
| Total equity and liabilities | 10/49 | €12,065 | €12,344 | +€279 | +2.3% |
| Equity | 10/15 | -€67,413 | -€65,113 | +€2,300 | +3.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,610 | -€71,311 | +€2,300 | +3.1% |
| Amounts payable | 17/49 | €79,478 | €77,457 | -€2,021 | -2.5% |
| Amounts payable within one year | 42/48 | €79,478 | €77,457 | -€2,021 | -2.5% |
| Trade debts | 44 | €12,783 | €28,186 | +€15,403 | +120.5% |
| Suppliers | 440/4 | €12,783 | €28,186 | +€15,403 | +120.5% |
| Other amounts payable | 47/48 | €66,695 | €49,271 | -€17,423 | -26.1% |
| Other operating charges | 640/8 | €3,521 | €1,324 | -€2,197 | -62.4% |
| Gross operating margin | 9900 | -€7,925 | €3,672 | +€11,597 | |
| Operating profit (loss) | 9901 | -€11,446 | €2,349 | +€13,794 | |
| Financial charges | 65/66B | €47 | €49 | +€2 | +4.4% |
| Recurring financial charges | 65 | €47 | €49 | +€2 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,492 | €2,300 | +€13,792 | |
| Income taxes | 67/77 | €549 | - | -€549 | |
| Profit (loss) for the period | 9904 | -€12,041 | €2,300 | +€14,341 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,041 | €2,300 | +€14,341 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.