Risimmo: 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.
Risimmo
Largest movements
- Tangible fixed assets -€41,523
down €41,523 (-7.4%), from €557,805 to €516,283
of which Land and buildings: -€40,521
- Receivables within one year +€8,429
up €8,429 (+5.2%), from €161,557 to €169,986
of which Other amounts receivable: +€13,002
- Profit (loss) carried forward +€31,647
up €31,647 (+19.6%), from €161,463 to €193,110
- Trade debts -€30,325
down €30,325 (-83.2%), from €36,437 to €6,112
- Reserves -€17,575
down €17,575 (-8.8%), from €198,874 to €181,300
of which Tax-exempt reserves: -€17,575
- Gross operating margin -€28,203
down €28,203 (-21.7%), from €130,167 to €101,963
- Other operating charges +€12,884
up €12,884 (+71.4%), from €18,035 to €30,919
- Depreciation -€6,440
down €6,440 (-8.4%), from €76,564 to €70,124
- Financial charges -€1,518
down €1,518 (-46.8%), from €3,243 to €1,724
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 | €728,827 | €702,505 | -€26,322 | -3.6% |
| Fixed assets | 21/28 | €558,305 | €516,783 | -€41,523 | -7.4% |
| Tangible fixed assets | 22/27 | €557,805 | €516,283 | -€41,523 | -7.4% |
| Land and buildings | 22 | €554,219 | €513,698 | -€40,521 | -7.3% |
| Plant, machinery and equipment | 23 | €675 | €108 | -€566 | -83.9% |
| Furniture and vehicles | 24 | €2,912 | €2,476 | -€435 | -15.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €170,522 | €185,723 | +€15,201 | +8.9% |
| Amounts receivable within one year | 40/41 | €161,557 | €169,986 | +€8,429 | +5.2% |
| Trade receivables | 40 | €4,573 | - | -€4,573 | |
| Other amounts receivable | 41 | €156,984 | €169,986 | +€13,002 | +8.3% |
| Cash at bank and in hand | 54/58 | €5,886 | €12,161 | +€6,275 | +106.6% |
| Deferred charges and accrued income | 490/1 | €3,079 | €3,575 | +€497 | +16.1% |
| Total equity and liabilities | 10/49 | €728,827 | €702,505 | -€26,322 | -3.6% |
| Equity | 10/15 | €610,337 | €624,410 | +€14,073 | +2.3% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €198,874 | €181,300 | -€17,575 | -8.8% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €173,874 | €156,300 | -€17,575 | -10.1% |
| Profit (loss) carried forward | 14 | €161,463 | €193,110 | +€31,647 | +19.6% |
| Provisions and deferred taxes | 16 | €57,958 | €52,100 | -€5,858 | -10.1% |
| Deferred taxes | 168 | €57,958 | €52,100 | -€5,858 | -10.1% |
| Amounts payable | 17/49 | €60,532 | €25,996 | -€34,536 | -57.1% |
| Amounts payable after more than one year | 17 | €15,821 | €10,443 | -€5,379 | -34.0% |
| Financial debts | 170/4 | €13,771 | €8,393 | -€5,379 | -39.1% |
| Other amounts payable | 178/9 | €2,050 | €2,050 | = | 0.0% |
| Amounts payable within one year | 42/48 | €44,649 | €14,970 | -€29,679 | -66.5% |
| Financial debts | 43 | €5,212 | €5,379 | +€167 | +3.2% |
| Credit institutions | 430/8 | €5,212 | €5,379 | +€167 | +3.2% |
| Trade debts | 44 | €36,437 | €6,112 | -€30,325 | -83.2% |
| Suppliers | 440/4 | €36,437 | €6,112 | -€30,325 | -83.2% |
| Other amounts payable | 47/48 | €3,000 | €3,479 | +€479 | +16.0% |
| Accrued charges and deferred income | 492/3 | €62 | €583 | +€521 | +840.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,564 | €70,124 | -€6,440 | -8.4% |
| Other operating charges | 640/8 | €18,035 | €30,919 | +€12,884 | +71.4% |
| Non-recurring operating charges | 66A | €144 | - | -€144 | |
| Gross operating margin | 9900 | €130,167 | €101,963 | -€28,203 | -21.7% |
| Operating profit (loss) | 9901 | €35,424 | €920 | -€34,504 | -97.4% |
| Financial income | 75/76B | €8,992 | €9,019 | +€27 | +0.3% |
| Recurring financial income | 75 | €8,992 | €9,019 | +€27 | +0.3% |
| Financial charges | 65/66B | €3,243 | €1,724 | -€1,518 | -46.8% |
| Recurring financial charges | 65 | €3,243 | €1,724 | -€1,518 | -46.8% |
| Profit (loss) for the period before taxes | 9903 | €41,173 | €8,215 | -€32,959 | -80.0% |
| Transfer from deferred taxes | 780 | €5,718 | €5,858 | +€141 | +2.5% |
| Profit (loss) for the period | 9904 | €46,891 | €14,073 | -€32,818 | -70.0% |
| Transfer from tax-exempt reserves | 789 | €17,153 | €17,575 | +€422 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €64,044 | €31,647 | -€32,396 | -50.6% |
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 29 September 2026 via checked.be.