RIST: 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.
RIST
Largest movements
- Tangible fixed assets +€121,542
up €121,542 (+2976.6%), from €4,083 to €125,625
- Cash +€104,896
up €104,896 (+66.9%), from €156,745 to €261,641
mainly Net result for the year (+€182,822) and Receivables within one year (+€36,301)
- Receivables within one year -€36,301
no longer reported in 2024 (was €36,301)
of which Trade receivables: -€36,300
- Profit (loss) carried forward +€137,822
up €137,822 (+136.2%), from €101,205 to €239,027
- Reserves +€45,000
up €45,000 (+150.0%), from €30,000 to €75,000
- Tax, wage and social debts +€6,665
up €6,665 (+10.8%), from €61,642 to €68,306
- Gross operating margin +€78,859
up €78,859 (+44.5%), from €177,113 to €255,972
- Taxes +€19,271
up €19,271 (+44.5%), from €43,262 to €62,533
- Depreciation +€8,003
up €8,003 (+511.0%), from €1,566 to €9,569
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 | €199,147 | €389,141 | +€189,994 | +95.4% |
| Fixed assets | 21/28 | €4,083 | €125,875 | +€121,792 | +2982.7% |
| Tangible fixed assets | 22/27 | €4,083 | €125,625 | +€121,542 | +2976.6% |
| Furniture and vehicles | 24 | €4,083 | €125,625 | +€121,542 | +2976.6% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €195,064 | €263,266 | +€68,202 | +35.0% |
| Amounts receivable within one year | 40/41 | €36,301 | - | -€36,301 | |
| Trade receivables | 40 | €36,300 | - | -€36,300 | |
| Other amounts receivable | 41 | €1 | - | -€1 | |
| Cash at bank and in hand | 54/58 | €156,745 | €261,641 | +€104,896 | +66.9% |
| Deferred charges and accrued income | 490/1 | €2,018 | €1,625 | -€393 | -19.5% |
| Total equity and liabilities | 10/49 | €199,147 | €389,141 | +€189,994 | +95.4% |
| Equity | 10/15 | €136,205 | €319,027 | +€182,822 | +134.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €75,000 | +€45,000 | +150.0% |
| Distributable reserves | 133 | €30,000 | €75,000 | +€45,000 | +150.0% |
| Profit (loss) carried forward | 14 | €101,205 | €239,027 | +€137,822 | +136.2% |
| Amounts payable | 17/49 | €62,942 | €70,114 | +€7,173 | +11.4% |
| Amounts payable within one year | 42/48 | €62,942 | €70,114 | +€7,173 | +11.4% |
| Trade debts | 44 | €1,300 | €1,808 | +€508 | +39.1% |
| Suppliers | 440/4 | €1,300 | €1,808 | +€508 | +39.1% |
| Taxes, remuneration and social security | 45 | €61,642 | €68,306 | +€6,665 | +10.8% |
| Taxes | 450/3 | €61,642 | €68,306 | +€6,665 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,566 | €9,569 | +€8,003 | +511.0% |
| Other operating charges | 640/8 | €1,076 | €992 | -€85 | -7.9% |
| Gross operating margin | 9900 | €177,113 | €255,972 | +€78,859 | +44.5% |
| Operating profit (loss) | 9901 | €174,471 | €245,412 | +€70,941 | +40.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4 | €58 | +€54 | +1300.5% |
| Recurring financial charges | 65 | €4 | €58 | +€54 | +1300.5% |
| Profit (loss) for the period before taxes | 9903 | €174,467 | €245,354 | +€70,887 | +40.6% |
| Income taxes | 67/77 | €43,262 | €62,533 | +€19,271 | +44.5% |
| Profit (loss) for the period | 9904 | €131,205 | €182,822 | +€51,616 | +39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €131,205 | €182,822 | +€51,616 | +39.3% |
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 28 September 2026 via checked.be.