LA RIVIERETTE: 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.
LA RIVIERETTE
Largest movements
- Cash -€35,559
down €35,559 (-23.7%), from €150,338 to €114,779
mainly Investment in fixed assets (net) (-€50,719) and Contributions, distributions and other (-€45,000)
- Other debts +€41,988
up €41,988 (+54.3%), from €77,305 to €119,293
- Trade debts -€34,459
down €34,459 (-8.4%), from €412,139 to €377,681
- Debts after one year -€29,750
down €29,750 (-28.8%), from €103,352 to €73,603
- Depreciation +€11,217
up €11,217 (+38.7%), from €28,984 to €40,201
- Gross operating margin -€10,903
down €10,903 (-2.1%), from €524,628 to €513,725
- Staff costs -€10,716
down €10,716 (-2.6%), from €418,524 to €407,808
- Financial income +€7,600
up €7,600 (+67.3%), from €11,290 to €18,890
- Taxes -€6,682
down €6,682 (-54.6%), from €12,244 to €5,562
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 | €1,210,388 | €1,187,498 | -€22,890 | -1.9% |
| Fixed assets | 21/28 | €345,737 | €356,255 | +€10,518 | +3.0% |
| Tangible fixed assets | 22/27 | €279,979 | €288,984 | +€9,005 | +3.2% |
| Plant, machinery and equipment | 23 | €277,670 | €287,450 | +€9,780 | +3.5% |
| Furniture and vehicles | 24 | €2,309 | €1,534 | -€775 | -33.6% |
| Financial fixed assets | 28 | €65,757 | €67,271 | +€1,514 | +2.3% |
| Current assets | 29/58 | €864,651 | €831,243 | -€33,408 | -3.9% |
| Stocks and contracts in progress | 3 | €317,679 | €309,033 | -€8,646 | -2.7% |
| Stocks | 30/36 | €317,679 | €309,033 | -€8,646 | -2.7% |
| Amounts receivable within one year | 40/41 | €337,282 | €342,359 | +€5,077 | +1.5% |
| Trade receivables | 40 | €23,023 | €18,904 | -€4,119 | -17.9% |
| Other amounts receivable | 41 | €314,259 | €323,455 | +€9,196 | +2.9% |
| Cash at bank and in hand | 54/58 | €150,338 | €114,779 | -€35,559 | -23.7% |
| Deferred charges and accrued income | 490/1 | €59,353 | €65,072 | +€5,720 | +9.6% |
| Total equity and liabilities | 10/49 | €1,210,388 | €1,187,498 | -€22,890 | -1.9% |
| Equity | 10/15 | €463,721 | €467,437 | +€3,716 | +0.8% |
| Contributions | 10/11 | €108,000 | €108,000 | = | 0.0% |
| Reserves | 13 | €220,800 | €220,800 | = | 0.0% |
| Distributable reserves | 133 | €220,800 | €220,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,921 | €138,637 | +€3,716 | +2.8% |
| Amounts payable | 17/49 | €746,667 | €720,061 | -€26,606 | -3.6% |
| Amounts payable after more than one year | 17 | €103,352 | €73,603 | -€29,750 | -28.8% |
| Financial debts | 170/4 | €103,352 | €73,603 | -€29,750 | -28.8% |
| Amounts payable within one year | 42/48 | €612,775 | €619,996 | +€7,221 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €28,621 | €29,750 | +€1,129 | +3.9% |
| Trade debts | 44 | €412,139 | €377,681 | -€34,459 | -8.4% |
| Suppliers | 440/4 | €412,139 | €377,681 | -€34,459 | -8.4% |
| Taxes, remuneration and social security | 45 | €94,710 | €93,273 | -€1,437 | -1.5% |
| Taxes | 450/3 | €6,486 | €3,549 | -€2,937 | -45.3% |
| Remuneration and social security | 454/9 | €88,224 | €89,724 | +€1,499 | +1.7% |
| Other amounts payable | 47/48 | €77,305 | €119,293 | +€41,988 | +54.3% |
| Accrued charges and deferred income | 492/3 | €30,539 | €26,462 | -€4,077 | -13.4% |
| Remuneration, social security and pensions | 62 | €418,524 | €407,808 | -€10,716 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,984 | €40,201 | +€11,217 | +38.7% |
| Other operating charges | 640/8 | €1,470 | €4,308 | +€2,838 | +193% |
| Gross operating margin | 9900 | €524,628 | €513,725 | -€10,903 | -2.1% |
| Operating profit (loss) | 9901 | €75,651 | €61,408 | -€14,243 | -18.8% |
| Financial income | 75/76B | €11,290 | €18,890 | +€7,600 | +67.3% |
| Recurring financial income | 75 | €11,290 | €18,890 | +€7,600 | +67.3% |
| Financial charges | 65/66B | €29,743 | €26,021 | -€3,723 | -12.5% |
| Recurring financial charges | 65 | €29,743 | €26,021 | -€3,723 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €57,198 | €54,277 | -€2,921 | -5.1% |
| Income taxes | 67/77 | €12,244 | €5,562 | -€6,682 | -54.6% |
| Profit (loss) for the period | 9904 | €44,954 | €48,716 | +€3,762 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,954 | €48,716 | +€3,762 | +8.4% |
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 27 October 2026 via checked.be.