RIUS: what changed
Two financial 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.
RIUS
Largest movements
- Receivables after one year -€50,000
down €50,000 (-33.3%), from €150,000 to €100,000
- Cash +€39,733
up €39,733 (+5060.0%), from €785 to €40,519
mainly Receivables after one year (+€50,000) and Net result for the year (+€34,371)
- Tangible fixed assets +€37,119
up €37,119 (+1754.3%), from €2,116 to €39,235
- Receivables within one year -€33,916
down €33,916 (-23.6%), from €143,414 to €109,498
- Reserves +€34,371
up €34,371 (+20.7%), from €165,687 to €200,059
- Tax, wage and social debts -€28,121
down €28,121 (-87.2%), from €32,239 to €4,118
- Short-term financial debts -€8,550
down €8,550 (-100.0%), from €8,550 to €0
- Other debts -€3,610
down €3,610 (-40.0%), from €9,034 to €5,424
- Gross operating margin -€20,787
down €20,787 (-27.7%), from €75,029 to €54,242
- Taxes -€8,476
down €8,476 (-32.2%), from €26,297 to €17,821
- Depreciation +€7,710
up €7,710 (+10925.4%), from €71 to €7,781
- Financial income +€997
up €997 (+15.5%), from €6,431 to €7,428
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 | €296,483 | €289,293 | -€7,190 | -2.4% |
| Fixed assets | 21/28 | €2,116 | €39,235 | +€37,119 | +1754.3% |
| Tangible fixed assets | 22/27 | €2,116 | €39,235 | +€37,119 | +1754.3% |
| Furniture and vehicles | 24 | €2,116 | €39,235 | +€37,119 | +1754.3% |
| Current assets | 29/58 | €294,367 | €250,058 | -€44,309 | -15.1% |
| Amounts receivable after more than one year | 29 | €150,000 | €100,000 | -€50,000 | -33.3% |
| Other amounts receivable | 291 | €150,000 | €100,000 | -€50,000 | -33.3% |
| Amounts receivable within one year | 40/41 | €143,414 | €109,498 | -€33,916 | -23.6% |
| Other amounts receivable | 41 | €143,414 | €109,498 | -€33,916 | -23.6% |
| Cash at bank and in hand | 54/58 | €785 | €40,519 | +€39,733 | +5060.0% |
| Deferred charges and accrued income | 490/1 | €168 | €41 | -€127 | -75.4% |
| Total equity and liabilities | 10/49 | €296,483 | €289,293 | -€7,190 | -2.4% |
| Equity | 10/15 | €245,929 | €278,634 | +€32,705 | +13.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €165,687 | €200,059 | +€34,371 | +20.7% |
| Distributable reserves | 133 | €165,687 | €200,059 | +€34,371 | +20.7% |
| Profit (loss) carried forward | 14 | €61,642 | €59,976 | -€1,666 | -2.7% |
| Amounts payable | 17/49 | €50,554 | €10,659 | -€39,895 | -78.9% |
| Amounts payable within one year | 42/48 | €50,554 | €10,659 | -€39,895 | -78.9% |
| Financial debts | 43 | €8,550 | €0 | -€8,550 | -100.0% |
| Credit institutions | 430/8 | €8,550 | €0 | -€8,550 | -100.0% |
| Trade debts | 44 | €732 | €1,118 | +€386 | +52.7% |
| Suppliers | 440/4 | €732 | €1,118 | +€386 | +52.7% |
| Taxes, remuneration and social security | 45 | €32,239 | €4,118 | -€28,121 | -87.2% |
| Taxes | 450/3 | €32,239 | €4,118 | -€28,121 | -87.2% |
| Other amounts payable | 47/48 | €9,034 | €5,424 | -€3,610 | -40.0% |
| Non-recurring operating income | 76A | - | €2,800 | +€2,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71 | €7,781 | +€7,710 | +10925.4% |
| Other operating charges | 640/8 | €940 | €1,332 | +€392 | +41.7% |
| Gross operating margin | 9900 | €75,029 | €54,242 | -€20,787 | -27.7% |
| Operating profit (loss) | 9901 | €74,019 | €45,130 | -€28,889 | -39.0% |
| Financial income | 75/76B | €6,431 | €7,428 | +€997 | +15.5% |
| Recurring financial income | 75 | €6,431 | €7,428 | +€997 | +15.5% |
| Financial charges | 65/66B | €836 | €367 | -€469 | -56.2% |
| Recurring financial charges | 65 | €836 | €367 | -€469 | -56.2% |
| Profit (loss) for the period before taxes | 9903 | €79,614 | €52,192 | -€27,422 | -34.4% |
| Income taxes | 67/77 | €26,297 | €17,821 | -€8,476 | -32.2% |
| Profit (loss) for the period | 9904 | €53,317 | €34,371 | -€18,946 | -35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €53,317 | €34,371 | -€18,946 | -35.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.