RISTIMMO: 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.
RISTIMMO
Largest movements
- Tangible fixed assets -€27,266
down €27,266 (-3.2%), from €861,488 to €834,222
- Deferred charges and accrued income +€10,992
up €10,992 (+895.8%), from €1,227 to €12,219
- Profit (loss) carried forward -€12,207
down €12,207 (-4.5%), from -€268,384 to -€280,591
- Depreciation -€4,470
down €4,470 (-14.1%), from €31,736 to €27,266
- Gross operating margin -€3,091
down €3,091 (-28.6%), from €10,811 to €7,720
- Other operating charges +€693
up €693 (+419.9%), from €165 to €858
- Financial charges -€325
down €325 (-85.8%), from €379 to €54
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 | €868,601 | €853,153 | -€15,449 | -1.8% |
| Fixed assets | 21/28 | €861,488 | €834,222 | -€27,266 | -3.2% |
| Tangible fixed assets | 22/27 | €861,488 | €834,222 | -€27,266 | -3.2% |
| Land and buildings | 22 | €861,488 | €834,222 | -€27,266 | -3.2% |
| Current assets | 29/58 | €7,113 | €18,930 | +€11,817 | +166.1% |
| Amounts receivable within one year | 40/41 | €2,850 | €5,775 | +€2,925 | +102.6% |
| Trade receivables | 40 | €2,850 | €5,775 | +€2,925 | +102.6% |
| Cash at bank and in hand | 54/58 | €3,036 | €936 | -€2,099 | -69.2% |
| Deferred charges and accrued income | 490/1 | €1,227 | €12,219 | +€10,992 | +895.8% |
| Total equity and liabilities | 10/49 | €868,601 | €853,153 | -€15,449 | -1.8% |
| Equity | 10/15 | €301,466 | €283,071 | -€18,395 | -6.1% |
| Contributions | 10/11 | €381,756 | €381,756 | = | 0.0% |
| Capital | 10 | €381,756 | €381,756 | = | 0.0% |
| Issued capital | 100 | €381,756 | €381,756 | = | 0.0% |
| Reserves | 13 | €188,094 | €181,906 | -€6,188 | -3.3% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Legal reserve | 130 | - | €2,479 | +€2,479 | |
| Reserves not available under the articles | 1311 | €2,479 | - | -€2,479 | |
| Tax-exempt reserves | 132 | €185,615 | €179,427 | -€6,188 | -3.3% |
| Profit (loss) carried forward | 14 | -€268,384 | -€280,591 | -€12,207 | -4.5% |
| Provisions and deferred taxes | 16 | €61,872 | €59,809 | -€2,063 | -3.3% |
| Deferred taxes | 168 | €61,872 | €59,809 | -€2,063 | -3.3% |
| Amounts payable | 17/49 | €505,263 | €510,272 | +€5,009 | +1.0% |
| Amounts payable within one year | 42/48 | €505,263 | €507,422 | +€2,159 | +0.4% |
| Trade debts | 44 | €387 | €2,893 | +€2,506 | +647.0% |
| Suppliers | 440/4 | €387 | €2,893 | +€2,506 | +647.0% |
| Other amounts payable | 47/48 | €504,876 | €504,529 | -€347 | -0.1% |
| Accrued charges and deferred income | 492/3 | - | €2,850 | +€2,850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,736 | €27,266 | -€4,470 | -14.1% |
| Other operating charges | 640/8 | €165 | €858 | +€693 | +419.9% |
| Gross operating margin | 9900 | €10,811 | €7,720 | -€3,091 | -28.6% |
| Operating profit (loss) | 9901 | -€21,090 | -€20,404 | +€686 | +3.3% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €379 | €54 | -€325 | -85.8% |
| Recurring financial charges | 65 | €379 | €54 | -€325 | -85.8% |
| Profit (loss) for the period before taxes | 9903 | -€21,467 | -€20,458 | +€1,009 | +4.7% |
| Transfer from deferred taxes | 780 | €2,063 | €2,063 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€19,404 | -€18,395 | +€1,009 | +5.2% |
| Transfer from tax-exempt reserves | 789 | €6,188 | €6,188 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,216 | -€12,207 | +€1,009 | +7.6% |
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 2 October 2026 via checked.be.