Ets RIBERA: 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.
Ets RIBERA
Largest movements
- Tangible fixed assets +€11,525
new in 2025: €11,525
- Cash -€3,814
down €3,814 (-92.5%), from €4,124 to €311
mainly Investment in fixed assets (net) (-€15,523) and Short-term financial debts (-€2,025)
- Stocks and contracts +€1,073
up €1,073 (+14.3%), from €7,504 to €8,577
- Receivables within one year -€429
down €429 (-75.3%), from €570 to €140
- Deferred charges and accrued income +€260
up €260 (+74.0%), from €352 to €612
- Other debts +€5,711
up €5,711 (+44.9%), from €12,733 to €18,444
- Profit (loss) carried forward +€3,987
up €3,987 (+14.7%), from -€27,103 to -€23,116
- Trade debts +€2,895
up €2,895 (+865.5%), from €334 to €3,229
- Short-term financial debts -€2,025
down €2,025 (-34.0%), from €5,963 to €3,939
- Current portion of long-term debt -€1,216
no longer reported in 2025 (was €1,216)
- Gross operating margin +€4,532
up €4,532 (+49.9%), from €9,086 to €13,618
- Depreciation +€1,209
up €1,209 (+43.4%), from €2,788 to €3,998
- Taxes +€1,010
up €1,010 (+34.5%), from €2,928 to €3,939
- Financial charges -€331
down €331 (-24.3%), from €1,362 to €1,031
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 | €12,805 | €21,420 | +€8,615 | +67.3% |
| Fixed assets | 21/28 | €255 | €11,780 | +€11,525 | +4519.7% |
| Tangible fixed assets | 22/27 | - | €11,525 | +€11,525 | |
| Furniture and vehicles | 24 | - | €11,525 | +€11,525 | |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €12,550 | €9,640 | -€2,910 | -23.2% |
| Stocks and contracts in progress | 3 | €7,504 | €8,577 | +€1,073 | +14.3% |
| Stocks | 30/36 | €7,504 | €8,577 | +€1,073 | +14.3% |
| Amounts receivable within one year | 40/41 | €570 | €140 | -€429 | -75.3% |
| Trade receivables | 40 | €570 | €140 | -€429 | -75.3% |
| Cash at bank and in hand | 54/58 | €4,124 | €311 | -€3,814 | -92.5% |
| Deferred charges and accrued income | 490/1 | €352 | €612 | +€260 | +74.0% |
| Total equity and liabilities | 10/49 | €12,805 | €21,420 | +€8,615 | +67.3% |
| Equity | 10/15 | -€14,954 | -€10,967 | +€3,987 | +26.7% |
| Contributions | 10/11 | €11,158 | €11,158 | = | 0.0% |
| Reserves | 13 | €992 | €992 | = | 0.0% |
| Non-distributable reserves | 130/1 | €992 | €992 | = | 0.0% |
| Other | 1319 | €992 | €992 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,103 | -€23,116 | +€3,987 | +14.7% |
| Amounts payable | 17/49 | €27,759 | €32,387 | +€4,628 | +16.7% |
| Amounts payable within one year | 42/48 | €27,759 | €32,387 | +€4,628 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €1,216 | - | -€1,216 | |
| Financial debts | 43 | €5,963 | €3,939 | -€2,025 | -34.0% |
| Credit institutions | 430/8 | €5,963 | €3,939 | -€2,025 | -34.0% |
| Trade debts | 44 | €334 | €3,229 | +€2,895 | +865.5% |
| Suppliers | 440/4 | €334 | €3,229 | +€2,895 | +865.5% |
| Taxes, remuneration and social security | 45 | €7,512 | €6,775 | -€737 | -9.8% |
| Taxes | 450/3 | €5,626 | €4,837 | -€789 | -14.0% |
| Remuneration and social security | 454/9 | €1,886 | €1,938 | +€51 | +2.7% |
| Other amounts payable | 47/48 | €12,733 | €18,444 | +€5,711 | +44.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,788 | €3,998 | +€1,209 | +43.4% |
| Other operating charges | 640/8 | €108 | €127 | +€19 | +17.3% |
| Non-recurring operating charges | 66A | €205 | €554 | +€349 | +170.2% |
| Gross operating margin | 9900 | €9,086 | €13,618 | +€4,532 | +49.9% |
| Operating profit (loss) | 9901 | €5,985 | €8,939 | +€2,955 | +49.4% |
| Financial income | 75/76B | €6 | €18 | +€12 | +195.8% |
| Recurring financial income | 75 | €6 | €18 | +€12 | +195.8% |
| Financial charges | 65/66B | €1,362 | €1,031 | -€331 | -24.3% |
| Recurring financial charges | 65 | €1,362 | €1,031 | -€331 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €4,628 | €7,926 | +€3,297 | +71.2% |
| Income taxes | 67/77 | €2,928 | €3,939 | +€1,010 | +34.5% |
| Profit (loss) for the period | 9904 | €1,700 | €3,987 | +€2,287 | +134.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,700 | €3,987 | +€2,287 | +134.5% |
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 6 October 2026 via checked.be.