VAN - RIMMO: 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.
VAN - RIMMO
Largest movements
- Current investments +€52,977
up €52,977 (+26.5%), from €200,000 to €252,977
- Cash -€39,276
down €39,276 (-38.2%), from €102,736 to €63,461
mainly Current investments (-€52,977) and Debts after one year (-€50,000)
- Tangible fixed assets -€11,728
down €11,728 (-4.4%), from €266,377 to €254,650
- Receivables within one year -€11,702
down €11,702 (-58.2%), from €20,117 to €8,415
of which Other amounts receivable: -€6,702
- Debts after one year -€50,000
no longer reported in 2025 (was €50,000)
- Reserves +€24,932
up €24,932 (+5.5%), from €451,255 to €476,187
of which Distributable reserves: +€24,932
- Profit (loss) carried forward +€7,996
up €7,996 (+32.1%), from €24,932 to €32,928
- Gross operating margin +€7,335
up €7,335 (+12.6%), from €58,098 to €65,433
- Depreciation -€3,290
down €3,290 (-17.1%), from €19,258 to €15,968
- Taxes +€3,044
up €3,044 (+36.6%), from €8,311 to €11,355
- Financial income +€1,060
up €1,060 (+26.0%), from €4,074 to €5,134
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 | €590,943 | €579,503 | -€11,441 | -1.9% |
| Fixed assets | 21/28 | €266,377 | €254,650 | -€11,728 | -4.4% |
| Tangible fixed assets | 22/27 | €266,377 | €254,650 | -€11,728 | -4.4% |
| Land and buildings | 22 | €266,377 | €254,650 | -€11,728 | -4.4% |
| Current assets | 29/58 | €324,566 | €324,853 | +€287 | +0.1% |
| Amounts receivable within one year | 40/41 | €20,117 | €8,415 | -€11,702 | -58.2% |
| Trade receivables | 40 | €13,415 | €8,415 | -€5,000 | -37.3% |
| Other amounts receivable | 41 | €6,702 | - | -€6,702 | |
| Current investments | 50/53 | €200,000 | €252,977 | +€52,977 | +26.5% |
| Cash at bank and in hand | 54/58 | €102,736 | €63,461 | -€39,276 | -38.2% |
| Deferred charges and accrued income | 490/1 | €1,714 | - | -€1,714 | |
| Total equity and liabilities | 10/49 | €590,943 | €579,503 | -€11,441 | -1.9% |
| Equity | 10/15 | €539,187 | €572,115 | +€32,928 | +6.1% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €451,255 | €476,187 | +€24,932 | +5.5% |
| Non-distributable reserves | 130/1 | €15,369 | €15,369 | = | 0.0% |
| Legal reserve | 130 | €15,369 | €15,369 | = | 0.0% |
| Distributable reserves | 133 | €435,886 | €460,818 | +€24,932 | +5.7% |
| Profit (loss) carried forward | 14 | €24,932 | €32,928 | +€7,996 | +32.1% |
| Amounts payable | 17/49 | €51,756 | €7,387 | -€44,369 | -85.7% |
| Amounts payable after more than one year | 17 | €50,000 | - | -€50,000 | |
| Financial debts | 170/4 | €50,000 | - | -€50,000 | |
| Amounts payable within one year | 42/48 | - | €2,026 | +€2,026 | |
| Taxes, remuneration and social security | 45 | - | €1,830 | +€1,830 | |
| Taxes | 450/3 | - | €1,830 | +€1,830 | |
| Other amounts payable | 47/48 | - | €196 | +€196 | |
| Accrued charges and deferred income | 492/3 | €1,756 | €5,361 | +€3,605 | +205.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,258 | €15,968 | -€3,290 | -17.1% |
| Other operating charges | 640/8 | €9,627 | €10,271 | +€645 | +6.7% |
| Gross operating margin | 9900 | €58,098 | €65,433 | +€7,335 | +12.6% |
| Operating profit (loss) | 9901 | €29,214 | €39,194 | +€9,980 | +34.2% |
| Financial income | 75/76B | €4,074 | €5,134 | +€1,060 | +26.0% |
| Recurring financial income | 75 | €4,074 | €5,134 | +€1,060 | +26.0% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €33,243 | €44,283 | +€11,040 | +33.2% |
| Income taxes | 67/77 | €8,311 | €11,355 | +€3,044 | +36.6% |
| Profit (loss) for the period | 9904 | €24,932 | €32,928 | +€7,996 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,932 | €32,928 | +€7,996 | +32.1% |
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 7 October 2026 via checked.be.