RKIAMED: 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.
What changed
RKIAMED
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€37,763
2023 · €39,474-€1,711
Equity
€574,872
2023 · €537,109+€37,763
Cash
€25,233
2023 · €20,557+€4,676
Balance sheet total
€657,262
2023 · €644,229+€13,034
Largest movements
Assets
- Current investments +€29,390
up €29,390 (+6.2%), from €470,572 to €499,962
- Deferred charges and accrued income -€15,419
down €15,419 (-100.0%), from €15,419 to €0
Equity and liabilities
- Reserves +€36,000
up €36,000 (+36.9%), from €97,470 to €133,470
of which Distributable reserves: +€36,000
- Debts after one year -€9,626
down €9,626 (-15.8%), from €60,938 to €51,312
- Other debts -€8,048
down €8,048 (-33.9%), from €23,738 to €15,689
Income statement
- Gross operating margin -€2,818
down €2,818 (-3.5%), from €81,537 to €78,719
- Depreciation -€1,009
down €1,009 (-5.4%), from €18,539 to €17,530
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.
Result 2023
€39,474
Gross operating margin
-€2,818
Depreciation
+€1,009
Other operating charges
+€76
Financial charges
-€740
Taxes
+€762
Result 2024
€37,763
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.
From operations
+€55,354
Investment
-€41,116
Financing
-€9,562
Cash 2023
€20,557
From operations (derived)
+€55,354
Net result for the year
+€37,763
Depreciation
+€17,530
Receivables within one year
-€190
Deferred charges and accrued income
+€15,419
Trade debts
-€1,221
Tax, wage and social debts
-€5,898
Other debts
-€8,048
Investment (derived)
-€41,116
Investment in fixed assets (net)
-€11,727
Current investments
-€29,390
Financing
-€9,562
Debts after one year
-€9,626
Current portion of long-term debt
+€64
Cash 2024
€25,233
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €644,229 | €657,262 | +€13,034 | +2.0% |
| Fixed assets | 21/28 | €137,680 | €131,877 | -€5,803 | -4.2% |
| Tangible fixed assets | 22/27 | €133,547 | €127,744 | -€5,803 | -4.3% |
| Land and buildings | 22 | €94,299 | €89,824 | -€4,475 | -4.7% |
| Plant, machinery and equipment | 23 | €5,115 | €15,671 | +€10,555 | +206.4% |
| Furniture and vehicles | 24 | €34,132 | €22,249 | -€11,883 | -34.8% |
| Financial fixed assets | 28 | €4,134 | €4,134 | = | 0.0% |
| Current assets | 29/58 | €506,548 | €525,385 | +€18,837 | +3.7% |
| Amounts receivable within one year | 40/41 | €0 | €190 | +€190 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €190 | +€190 | |
| Current investments | 50/53 | €470,572 | €499,962 | +€29,390 | +6.2% |
| Cash at bank and in hand | 54/58 | €20,557 | €25,233 | +€4,676 | +22.7% |
| Deferred charges and accrued income | 490/1 | €15,419 | €0 | -€15,419 | -100.0% |
| Total equity and liabilities | 10/49 | €644,229 | €657,262 | +€13,034 | +2.0% |
| Equity | 10/15 | €537,109 | €574,872 | +€37,763 | +7.0% |
| Contributions | 10/11 | €156,400 | €156,400 | = | 0.0% |
| Reserves | 13 | €97,470 | €133,470 | +€36,000 | +36.9% |
| Non-distributable reserves | 130/1 | €7,470 | €7,470 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,470 | €7,470 | = | 0.0% |
| Distributable reserves | 133 | €90,000 | €126,000 | +€36,000 | +40.0% |
| Profit (loss) carried forward | 14 | €283,238 | €285,001 | +€1,763 | +0.6% |
| Amounts payable | 17/49 | €107,120 | €82,390 | -€24,730 | -23.1% |
| Amounts payable after more than one year | 17 | €60,938 | €51,312 | -€9,626 | -15.8% |
| Financial debts | 170/4 | €60,938 | €51,312 | -€9,626 | -15.8% |
| Amounts payable within one year | 42/48 | €46,182 | €31,079 | -€15,104 | -32.7% |
| Current portion of amounts payable after more than one year | 42 | €9,562 | €9,626 | +€64 | +0.7% |
| Trade debts | 44 | €6,022 | €4,801 | -€1,221 | -20.3% |
| Suppliers | 440/4 | €6,022 | €4,801 | -€1,221 | -20.3% |
| Taxes, remuneration and social security | 45 | €6,861 | €962 | -€5,898 | -86.0% |
| Taxes | 450/3 | €6,861 | €962 | -€5,898 | -86.0% |
| Other amounts payable | 47/48 | €23,738 | €15,689 | -€8,048 | -33.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,539 | €17,530 | -€1,009 | -5.4% |
| Other operating charges | 640/8 | €2,130 | €2,055 | -€76 | -3.5% |
| Gross operating margin | 9900 | €81,537 | €78,719 | -€2,818 | -3.5% |
| Operating profit (loss) | 9901 | €60,868 | €59,135 | -€1,733 | -2.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €2,821 | €3,561 | +€740 | +26.2% |
| Recurring financial charges | 65 | €2,821 | €3,561 | +€740 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €58,047 | €55,573 | -€2,473 | -4.3% |
| Income taxes | 67/77 | €18,572 | €17,810 | -€762 | -4.1% |
| Profit (loss) for the period | 9904 | €39,474 | €37,763 | -€1,711 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,474 | €37,763 | -€1,711 | -4.3% |
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 6 October 2026 via checked.be.