Rish-Diam: what changed
Rish-Diam
Largest movements
- Cash +€1.6m
up €1.6m (+654%), from €241,144 to €1.8m
mainly Current investments (+€1.3m) and Other debts (+€705,918)
- Current investments -€1.3m
no longer reported in 2025 (was €1.3m)
- Receivables within one year -€225,171
down €225,171 (-62.1%), from €362,479 to €137,308
of which Other amounts receivable: -€359,531
- Stocks and contracts +€72,593
up €72,593 (+6.9%), from €1.1m to €1.1m
- Other debts +€705,918
up €705,918 (+18,771%), from €3,761 to €709,679
- Reserves -€618,357
down €618,357 (-21.7%), from €2.8m to €2.2m
- Gross operating margin -€157,730
down €157,730, from €135,937 to -€21,794
- Write-downs -€27,675
new in 2025: -€27,675
- Other operating charges +€27,354
up €27,354 (+770%), from €3,553 to €30,907
- Taxes -€13,533
down €13,533 (-69.9%), from €19,374 to €5,841
- Financial charges -€7,838
down €7,838 (-82.8%), from €9,468 to €1,631
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,011,908 | €3,087,676 | +€75,769 | +2.5% |
| Fixed assets | 21/28 | €1,857 | €1,751 | -€105 | -5.7% |
| Tangible fixed assets | 22/27 | €1,857 | €1,751 | -€105 | -5.7% |
| Furniture and vehicles | 24 | €1,857 | €1,751 | -€105 | -5.7% |
| Current assets | 29/58 | €3,010,051 | €3,085,925 | +€75,874 | +2.5% |
| Stocks and contracts in progress | 3 | €1,057,621 | €1,130,214 | +€72,593 | +6.9% |
| Stocks | 30/36 | €1,057,621 | €1,130,214 | +€72,593 | +6.9% |
| Amounts receivable within one year | 40/41 | €362,479 | €137,308 | -€225,171 | -62.1% |
| Trade receivables | 40 | €310 | €134,670 | +€134,360 | +43,353% |
| Other amounts receivable | 41 | €362,169 | €2,638 | -€359,531 | -99.3% |
| Current investments | 50/53 | €1,339,764 | - | -€1.3m | |
| Cash at bank and in hand | 54/58 | €241,144 | €1,818,402 | +€1.6m | +654% |
| Deferred charges and accrued income | 490/1 | €9,043 | - | -€9,043 | |
| Total equity and liabilities | 10/49 | €3,011,908 | €3,087,676 | +€75,769 | +2.5% |
| Equity | 10/15 | €2,990,031 | €2,371,674 | -€618,357 | -20.7% |
| Contributions | 10/11 | €146,300 | €146,300 | = | 0.0% |
| Reserves | 13 | €2,843,731 | €2,225,374 | -€618,357 | -21.7% |
| Distributable reserves | 133 | €2,843,731 | €2,225,374 | -€618,357 | -21.7% |
| Amounts payable | 17/49 | €21,877 | €716,003 | +€694,126 | +3,173% |
| Amounts payable within one year | 42/48 | €21,877 | €716,003 | +€694,126 | +3,173% |
| Trade debts | 44 | €236 | €74 | -€162 | -68.6% |
| Suppliers | 440/4 | €236 | €74 | -€162 | -68.6% |
| Taxes, remuneration and social security | 45 | €17,880 | €6,250 | -€11,630 | -65.0% |
| Taxes | 450/3 | €17,880 | €6,250 | -€11,630 | -65.0% |
| Other amounts payable | 47/48 | €3,761 | €709,679 | +€705,918 | +18,771% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €583 | €1,418 | +€834 | +143% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€27,675 | -€27,675 | |
| Other operating charges | 640/8 | €3,553 | €30,907 | +€27,354 | +770% |
| Gross operating margin | 9900 | €135,937 | -€21,794 | -€157,730 | |
| Operating profit (loss) | 9901 | €131,800 | -€26,444 | -€158,244 | |
| Financial income | 75/76B | €41,394 | €45,358 | +€3,964 | +9.6% |
| Recurring financial income | 75 | €41,394 | €45,358 | +€3,964 | +9.6% |
| Financial charges | 65/66B | €9,468 | €1,631 | -€7,838 | -82.8% |
| Recurring financial charges | 65 | €9,468 | €1,631 | -€7,838 | -82.8% |
| Profit (loss) for the period before taxes | 9903 | €163,726 | €17,283 | -€146,443 | -89.4% |
| Income taxes | 67/77 | €19,374 | €5,841 | -€13,533 | -69.9% |
| Profit (loss) for the period | 9904 | €144,352 | €11,443 | -€132,909 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €144,352 | €11,443 | -€132,909 | -92.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.