BVBA R.I.V.: 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.
BVBA R.I.V.
Largest movements
- Receivables within one year +€5,311
up €5,311 (+51.7%), from €10,277 to €15,588
of which Other amounts receivable: +€6,987
- Deferred charges and accrued income -€4,009
down €4,009 (-68.8%), from €5,828 to €1,818
- Tangible fixed assets -€2,159
down €2,159 (-49.2%), from €4,387 to €2,228
of which Plant, machinery and equipment: -€1,705
- Cash -€307
down €307 (-22.1%), from €1,389 to €1,081
mainly Receivables within one year (-€5,311) and Other debts (-€3,021)
- Other debts -€3,021
no longer reported in 2026 (was €3,021)
- Short-term financial debts +€2,875
up €2,875 (+35.2%), from €8,159 to €11,034
- Trade debts -€1,840
down €1,840 (-55.4%), from €3,321 to €1,481
- Profit (loss) carried forward +€601
up €601 (+4.1%), from -€14,615 to -€14,013
- Tax, wage and social debts +€358
up €358 (+20.4%), from €1,753 to €2,111
- Gross operating margin -€3,177
down €3,177 (-32.0%), from €9,914 to €6,737
- Financial charges +€144
up €144 (+8.3%), from €1,727 to €1,871
- Other operating charges +€105
up €105 (+5.6%), from €1,861 to €1,966
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,090 | €21,064 | -€1,026 | -4.6% |
| Fixed assets | 21/28 | €4,387 | €2,228 | -€2,159 | -49.2% |
| Tangible fixed assets | 22/27 | €4,387 | €2,228 | -€2,159 | -49.2% |
| Plant, machinery and equipment | 23 | €2,058 | €354 | -€1,705 | -82.8% |
| Furniture and vehicles | 24 | €2,329 | €1,874 | -€454 | -19.5% |
| Current assets | 29/58 | €17,703 | €18,836 | +€1,133 | +6.4% |
| Stocks and contracts in progress | 3 | €210 | €348 | +€138 | +65.6% |
| Stocks | 30/36 | €210 | €348 | +€138 | +65.6% |
| Amounts receivable within one year | 40/41 | €10,277 | €15,588 | +€5,311 | +51.7% |
| Trade receivables | 40 | €10,277 | €8,601 | -€1,676 | -16.3% |
| Other amounts receivable | 41 | - | €6,987 | +€6,987 | |
| Cash at bank and in hand | 54/58 | €1,389 | €1,081 | -€307 | -22.1% |
| Deferred charges and accrued income | 490/1 | €5,828 | €1,818 | -€4,009 | -68.8% |
| Total equity and liabilities | 10/49 | €22,090 | €21,064 | -€1,026 | -4.6% |
| Equity | 10/15 | €5,836 | €6,438 | +€601 | +10.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,615 | -€14,013 | +€601 | +4.1% |
| Amounts payable | 17/49 | €16,254 | €14,626 | -€1,628 | -10.0% |
| Amounts payable within one year | 42/48 | €16,254 | €14,626 | -€1,628 | -10.0% |
| Financial debts | 43 | €8,159 | €11,034 | +€2,875 | +35.2% |
| Credit institutions | 430/8 | €8,159 | €11,034 | +€2,875 | +35.2% |
| Trade debts | 44 | €3,321 | €1,481 | -€1,840 | -55.4% |
| Suppliers | 440/4 | €3,321 | €1,481 | -€1,840 | -55.4% |
| Taxes, remuneration and social security | 45 | €1,753 | €2,111 | +€358 | +20.4% |
| Taxes | 450/3 | €1,753 | €2,111 | +€358 | +20.4% |
| Other amounts payable | 47/48 | €3,021 | - | -€3,021 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,175 | €2,159 | -€16 | -0.7% |
| Other operating charges | 640/8 | €1,861 | €1,966 | +€105 | +5.6% |
| Gross operating margin | 9900 | €9,914 | €6,737 | -€3,177 | -32.0% |
| Operating profit (loss) | 9901 | €5,879 | €2,613 | -€3,265 | -55.5% |
| Financial income | 75/76B | €5 | €72 | +€67 | +1,279% |
| Recurring financial income | 75 | €5 | €72 | +€67 | +1,279% |
| Financial charges | 65/66B | €1,727 | €1,871 | +€144 | +8.3% |
| Recurring financial charges | 65 | €1,727 | €1,871 | +€144 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €4,157 | €815 | -€3,342 | -80.4% |
| Income taxes | 67/77 | €234 | €213 | -€21 | -8.8% |
| Profit (loss) for the period | 9904 | €3,923 | €601 | -€3,321 | -84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,923 | €601 | -€3,321 | -84.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.