LA RIOJANA: what changed
What changed
LA RIOJANA
NACE 46.349, Wholesale of beverages, general range
filed annual accounts (NBB)
Net result for the year
€12,988
2024 · €20,507-€7,519
Equity
€191,102
2024 · €180,613+€10,489
Cash
€120,548
2024 · €131,414-€10,866
Balance sheet total
€257,538
2024 · €300,610-€43,072
Largest movements
Assets
- Stocks and contracts -€35,189
down €35,189 (-42.0%), from €83,838 to €48,649
- Cash -€10,866
down €10,866 (-8.3%), from €131,414 to €120,548
mainly Other debts (-€40,947) and Tax, wage and social debts (-€6,922)
Equity and liabilities
- Other debts -€40,947
down €40,947 (-55.4%), from €73,847 to €32,900
- Reserves +€10,489
up €10,489 (+6.5%), from €161,863 to €172,352
- Tax, wage and social debts -€6,922
down €6,922 (-33.4%), from €20,733 to €13,811
- Debts after one year -€6,428
no longer reported in 2025 (was €6,428)
Income statement
- Gross operating margin -€15,693
down €15,693 (-34.1%), from €45,968 to €30,275
- Taxes -€4,396
down €4,396 (-40.1%), from €10,968 to €6,572
- Financial charges -€2,896
down €2,896 (-37.0%), from €7,829 to €4,933
- Financial income +€1,870
up €1,870 (+508%), from €368 to €2,239
- Other operating charges +€1,014
up €1,014 (+71.1%), from €1,426 to €2,440
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€20,507
Gross operating margin
-€15,693
Depreciation
+€27
Other operating charges
-€1,014
Financial income
+€1,870
Financial charges
+€2,896
Taxes
+€4,396
Result 2025
€12,988
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€2,290
Investment
-€6,608
Financing
-€6,548
Cash 2024
€131,414
From operations (derived)
+€2,290
Net result for the year
+€12,988
Depreciation
+€5,580
Stocks and contracts
+€35,189
Receivables within one year
-€1,283
Deferred charges and accrued income
-€674
Trade debts
+€398
Tax, wage and social debts
-€6,922
Other debts
-€40,947
Accrued charges and deferred income
-€2,041
Investment (derived)
-€6,608
Investment in fixed assets (net)
-€6,608
Financing
-€6,548
Debts after one year
-€6,428
Current portion of long-term debt
+€2,378
Contributions, distributions and other
-€2,499
Cash 2025
€120,548
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €300,610 | €257,538 | -€43,072 | -14.3% |
| Fixed assets | 21/28 | €10,996 | €12,023 | +€1,027 | +9.3% |
| Intangible fixed assets | 21 | €440 | €213 | -€227 | -51.7% |
| Tangible fixed assets | 22/27 | €7,694 | €9,285 | +€1,591 | +20.7% |
| Land and buildings | 22 | €237 | €5,342 | +€5,105 | +2,151% |
| Furniture and vehicles | 24 | €7,457 | €3,943 | -€3,513 | -47.1% |
| Financial fixed assets | 28 | €2,862 | €2,525 | -€337 | -11.8% |
| Current assets | 29/58 | €289,614 | €245,515 | -€44,099 | -15.2% |
| Stocks and contracts in progress | 3 | €83,838 | €48,649 | -€35,189 | -42.0% |
| Stocks | 30/36 | €83,838 | €48,649 | -€35,189 | -42.0% |
| Amounts receivable within one year | 40/41 | €21,842 | €23,125 | +€1,283 | +5.9% |
| Trade receivables | 40 | €21,842 | €14,278 | -€7,564 | -34.6% |
| Other amounts receivable | 41 | - | €8,847 | +€8,847 | |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €131,414 | €120,548 | -€10,866 | -8.3% |
| Deferred charges and accrued income | 490/1 | €2,520 | €3,193 | +€674 | +26.7% |
| Total equity and liabilities | 10/49 | €300,610 | €257,538 | -€43,072 | -14.3% |
| Equity | 10/15 | €180,613 | €191,102 | +€10,489 | +5.8% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €161,863 | €172,352 | +€10,489 | +6.5% |
| Distributable reserves | 133 | €161,863 | €172,352 | +€10,489 | +6.5% |
| Amounts payable | 17/49 | €119,997 | €66,436 | -€53,561 | -44.6% |
| Amounts payable after more than one year | 17 | €6,428 | - | -€6,428 | |
| Financial debts | 170/4 | €6,428 | - | -€6,428 | |
| Amounts payable within one year | 42/48 | €108,799 | €63,706 | -€45,093 | -41.4% |
| Current portion of amounts payable after more than one year | 42 | - | €2,378 | +€2,378 | |
| Trade debts | 44 | €14,219 | €14,617 | +€398 | +2.8% |
| Suppliers | 440/4 | €14,219 | €14,617 | +€398 | +2.8% |
| Taxes, remuneration and social security | 45 | €20,733 | €13,811 | -€6,922 | -33.4% |
| Taxes | 450/3 | €20,733 | €13,811 | -€6,922 | -33.4% |
| Other amounts payable | 47/48 | €73,847 | €32,900 | -€40,947 | -55.4% |
| Accrued charges and deferred income | 492/3 | €4,771 | €2,730 | -€2,041 | -42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,607 | €5,580 | -€27 | -0.5% |
| Other operating charges | 640/8 | €1,426 | €2,440 | +€1,014 | +71.1% |
| Gross operating margin | 9900 | €45,968 | €30,275 | -€15,693 | -34.1% |
| Operating profit (loss) | 9901 | €38,936 | €22,255 | -€16,681 | -42.8% |
| Financial income | 75/76B | €368 | €2,239 | +€1,870 | +508% |
| Recurring financial income | 75 | €368 | €2,239 | +€1,870 | +508% |
| Financial charges | 65/66B | €7,829 | €4,933 | -€2,896 | -37.0% |
| Recurring financial charges | 65 | €7,829 | €4,933 | -€2,896 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €31,475 | €19,561 | -€11,915 | -37.9% |
| Income taxes | 67/77 | €10,968 | €6,572 | -€4,396 | -40.1% |
| Profit (loss) for the period | 9904 | €20,507 | €12,988 | -€7,519 | -36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,507 | €12,988 | -€7,519 | -36.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.