Trainingsstal De Rijmeester: 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.
Trainingsstal De Rijmeester
Largest movements
- Tangible fixed assets -€22,823
down €22,823 (-72.7%), from €31,409 to €8,586
of which Furniture and vehicles: -€29,495
- Receivables within one year -€16,124
down €16,124 (-38.7%), from €41,660 to €25,536
- Cash -€14,801
down €14,801 (-55.8%), from €26,540 to €11,739
mainly Debts after one year (-€18,850) and Net result for the year (-€12,982)
- Deferred charges and accrued income +€1,179
up €1,179 (+230%), from €512 to €1,691
- Debts after one year -€18,850
no longer reported in 2025 (was €18,850)
- Profit (loss) carried forward -€12,982
new in 2025: -€12,982
- Trade debts -€12,576
down €12,576 (-68.2%), from €18,452 to €5,877
- Other debts -€5,716
down €5,716 (-31.4%), from €18,216 to €12,500
- Current portion of long-term debt -€5,709
no longer reported in 2025 (was €5,709)
- Gross operating margin -€23,620
down €23,620 (-58.6%), from €40,307 to €16,687
- Taxes -€8,033
down €8,033 (-78.1%), from €10,288 to €2,255
- Depreciation -€5,790
down €5,790 (-78.0%), from €7,426 to €1,636
- Staff costs -€2,249
no longer reported in 2025 (was €2,249)
- Financial charges +€1,852
up €1,852 (+124%), from €1,497 to €3,349
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.
Derived cash bridge
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 | €100,120 | €47,551 | -€52,569 | -52.5% |
| Fixed assets | 21/28 | €31,409 | €8,586 | -€22,823 | -72.7% |
| Tangible fixed assets | 22/27 | €31,409 | €8,586 | -€22,823 | -72.7% |
| Land and buildings | 22 | - | €3,367 | +€3,367 | |
| Plant, machinery and equipment | 23 | €900 | €4,207 | +€3,306 | +367% |
| Furniture and vehicles | 24 | €30,509 | €1,013 | -€29,495 | -96.7% |
| Current assets | 29/58 | €68,711 | €38,965 | -€29,746 | -43.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €41,660 | €25,536 | -€16,124 | -38.7% |
| Trade receivables | 40 | €41,660 | €25,536 | -€16,124 | -38.7% |
| Cash at bank and in hand | 54/58 | €26,540 | €11,739 | -€14,801 | -55.8% |
| Deferred charges and accrued income | 490/1 | €512 | €1,691 | +€1,179 | +230% |
| Total equity and liabilities | 10/49 | €100,120 | €47,551 | -€52,569 | -52.5% |
| Equity | 10/15 | €26,077 | €13,095 | -€12,982 | -49.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €25,077 | €25,077 | = | 0.0% |
| Distributable reserves | 133 | €25,077 | €25,077 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€12,982 | -€12,982 | |
| Amounts payable | 17/49 | €74,044 | €34,456 | -€39,587 | -53.5% |
| Amounts payable after more than one year | 17 | €18,850 | - | -€18,850 | |
| Financial debts | 170/4 | €18,850 | - | -€18,850 | |
| Amounts payable within one year | 42/48 | €55,194 | €33,456 | -€21,738 | -39.4% |
| Current portion of amounts payable after more than one year | 42 | €5,709 | - | -€5,709 | |
| Trade debts | 44 | €18,452 | €5,877 | -€12,576 | -68.2% |
| Suppliers | 440/4 | €18,452 | €5,877 | -€12,576 | -68.2% |
| Taxes, remuneration and social security | 45 | €12,817 | €15,080 | +€2,264 | +17.7% |
| Taxes | 450/3 | €10,855 | €13,976 | +€3,121 | +28.8% |
| Remuneration and social security | 454/9 | €1,962 | €1,104 | -€858 | -43.7% |
| Other amounts payable | 47/48 | €18,216 | €12,500 | -€5,716 | -31.4% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €2,249 | - | -€2,249 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,426 | €1,636 | -€5,790 | -78.0% |
| Other operating charges | 640/8 | €1,820 | €2,839 | +€1,019 | +56.0% |
| Non-recurring operating charges | 66A | - | €19,598 | +€19,598 | |
| Gross operating margin | 9900 | €40,307 | €16,687 | -€23,620 | -58.6% |
| Operating profit (loss) | 9901 | €28,812 | -€7,387 | -€36,198 | |
| Financial income | 75/76B | €8 | €9 | +€1 | +17.5% |
| Recurring financial income | 75 | €8 | €9 | +€1 | +17.5% |
| Financial charges | 65/66B | €1,497 | €3,349 | +€1,852 | +124% |
| Recurring financial charges | 65 | €1,497 | €3,349 | +€1,852 | +124% |
| Profit (loss) for the period before taxes | 9903 | €27,323 | -€10,726 | -€38,049 | |
| Income taxes | 67/77 | €10,288 | €2,255 | -€8,033 | -78.1% |
| Profit (loss) for the period | 9904 | €17,035 | -€12,982 | -€30,016 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,035 | -€12,982 | -€30,016 |
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 31 October 2026 via checked.be.