De Rioloog: 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.
De Rioloog
Largest movements
- Tangible fixed assets -€18,333
down €18,333 (-73.0%), from €25,111 to €6,777
of which Furniture and vehicles: -€17,056
- Cash +€5,968
up €5,968 (+13.2%), from €45,159 to €51,127
mainly Net result for the year (+€31,973) and Depreciation (+€22,238)
- Receivables within one year +€4,387
up €4,387 (+29.7%), from €14,790 to €19,178
of which Other amounts receivable: +€2,202
- Deferred charges and accrued income -€1,404
no longer reported in 2025 (was €1,404)
- Current portion of long-term debt -€11,061
no longer reported in 2025 (was €11,061)
- Tax, wage and social debts +€4,316
up €4,316 (+3,454%), from €125 to €4,441
- Profit (loss) carried forward -€3,321
down €3,321 (-4.6%), from €72,331 to €69,009
- Gross operating margin +€39,804
up €39,804 (+161%), from €24,708 to €64,512
- Taxes +€8,302
up €8,302 (+6,644%), from €125 to €8,427
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 | €86,463 | €77,081 | -€9,382 | -10.9% |
| Fixed assets | 21/28 | €25,111 | €6,777 | -€18,333 | -73.0% |
| Tangible fixed assets | 22/27 | €25,111 | €6,777 | -€18,333 | -73.0% |
| Plant, machinery and equipment | 23 | €7,810 | €6,533 | -€1,277 | -16.4% |
| Furniture and vehicles | 24 | €17,301 | €245 | -€17,056 | -98.6% |
| Current assets | 29/58 | €61,353 | €70,304 | +€8,951 | +14.6% |
| Amounts receivable within one year | 40/41 | €14,790 | €19,178 | +€4,387 | +29.7% |
| Trade receivables | 40 | €737 | €2,922 | +€2,185 | +296% |
| Other amounts receivable | 41 | €14,053 | €16,255 | +€2,202 | +15.7% |
| Cash at bank and in hand | 54/58 | €45,159 | €51,127 | +€5,968 | +13.2% |
| Deferred charges and accrued income | 490/1 | €1,404 | - | -€1,404 | |
| Total equity and liabilities | 10/49 | €86,463 | €77,081 | -€9,382 | -10.9% |
| Equity | 10/15 | €74,331 | €71,009 | -€3,321 | -4.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,331 | €69,009 | -€3,321 | -4.6% |
| Amounts payable | 17/49 | €12,133 | €6,072 | -€6,061 | -50.0% |
| Amounts payable within one year | 42/48 | €12,133 | €6,072 | -€6,061 | -50.0% |
| Current portion of amounts payable after more than one year | 42 | €11,061 | - | -€11,061 | |
| Trade debts | 44 | €947 | €1,484 | +€537 | +56.7% |
| Suppliers | 440/4 | €947 | €1,484 | +€537 | +56.7% |
| Taxes, remuneration and social security | 45 | €125 | €4,441 | +€4,316 | +3,454% |
| Taxes | 450/3 | €125 | €4,441 | +€4,316 | +3,454% |
| Other amounts payable | 47/48 | - | €148 | +€148 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,782 | €22,238 | -€543 | -2.4% |
| Other operating charges | 640/8 | €343 | €613 | +€271 | +78.9% |
| Gross operating margin | 9900 | €24,708 | €64,512 | +€39,804 | +161% |
| Operating profit (loss) | 9901 | €1,583 | €41,660 | +€40,077 | +2,531% |
| Financial income | 75/76B | €1 | €0 | -€1 | -83.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -83.6% |
| Financial charges | 65/66B | €1,697 | €1,261 | -€436 | -25.7% |
| Recurring financial charges | 65 | €1,697 | €1,261 | -€436 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | -€113 | €40,400 | +€40,513 | |
| Income taxes | 67/77 | €125 | €8,427 | +€8,302 | +6,644% |
| Profit (loss) for the period | 9904 | -€238 | €31,973 | +€32,211 | |
| Profit (loss) for the period to be appropriated | 9905 | -€238 | €31,973 | +€32,211 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.