Lidia RIGGI Avocat: 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.
Lidia RIGGI Avocat
Largest movements
- Cash +€120,517
up €120,517 (+30.8%), from €390,834 to €511,351
mainly Net result for the year (+€115,792) and Depreciation (+€10,925)
- Tangible fixed assets -€10,925
down €10,925 (-12.8%), from €85,431 to €74,506
of which Land and buildings: -€8,833
- Reserves +€115,792
up €115,792 (+35.5%), from €326,213 to €442,005
- Debts after one year -€13,969
down €13,969 (-51.4%), from €27,160 to €13,191
- Gross operating margin +€21,865
up €21,865 (+14.3%), from €152,822 to €174,687
- Taxes +€10,448
up €10,448 (+27.6%), from €37,796 to €48,244
- Staff costs -€9,134
down €9,134 (-93.9%), from €9,732 to €598
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 | €640,015 | €745,903 | +€105,888 | +16.5% |
| Fixed assets | 21/28 | €85,719 | €74,794 | -€10,925 | -12.7% |
| Tangible fixed assets | 22/27 | €85,431 | €74,506 | -€10,925 | -12.8% |
| Land and buildings | 22 | €82,175 | €73,342 | -€8,833 | -10.7% |
| Plant, machinery and equipment | 23 | €2,215 | €880 | -€1,335 | -60.3% |
| Furniture and vehicles | 24 | €1,041 | €284 | -€757 | -72.7% |
| Financial fixed assets | 28 | €288 | €288 | = | 0.0% |
| Current assets | 29/58 | €554,296 | €671,109 | +€116,813 | +21.1% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,260 | €6,463 | -€3,797 | -37.0% |
| Trade receivables | 40 | €2,791 | €2,223 | -€568 | -20.4% |
| Other amounts receivable | 41 | €7,469 | €4,240 | -€3,229 | -43.2% |
| Current investments | 50/53 | €50,450 | €51,131 | +€681 | +1.3% |
| Cash at bank and in hand | 54/58 | €390,834 | €511,351 | +€120,517 | +30.8% |
| Deferred charges and accrued income | 490/1 | €2,752 | €2,164 | -€588 | -21.4% |
| Total equity and liabilities | 10/49 | €640,015 | €745,903 | +€105,888 | +16.5% |
| Equity | 10/15 | €574,971 | €690,763 | +€115,792 | +20.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €326,213 | €442,005 | +€115,792 | +35.5% |
| Distributable reserves | 133 | €326,213 | €442,005 | +€115,792 | +35.5% |
| Profit (loss) carried forward | 14 | €236,358 | €236,358 | = | 0.0% |
| Amounts payable | 17/49 | €65,044 | €55,140 | -€9,904 | -15.2% |
| Amounts payable after more than one year | 17 | €27,160 | €13,191 | -€13,969 | -51.4% |
| Financial debts | 170/4 | €27,160 | €13,191 | -€13,969 | -51.4% |
| Amounts payable within one year | 42/48 | €37,884 | €41,949 | +€4,065 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €13,542 | €13,969 | +€427 | +3.2% |
| Trade debts | 44 | €1,809 | €2,073 | +€264 | +14.6% |
| Suppliers | 440/4 | €1,809 | €2,073 | +€264 | +14.6% |
| Taxes, remuneration and social security | 45 | €15,849 | €19,970 | +€4,121 | +26.0% |
| Taxes | 450/3 | €15,849 | €19,970 | +€4,121 | +26.0% |
| Other amounts payable | 47/48 | €6,684 | €5,937 | -€747 | -11.2% |
| Remuneration, social security and pensions | 62 | €9,732 | €598 | -€9,134 | -93.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,634 | €10,925 | -€709 | -6.1% |
| Other operating charges | 640/8 | €3,655 | €4,091 | +€436 | +11.9% |
| Gross operating margin | 9900 | €152,822 | €174,687 | +€21,865 | +14.3% |
| Operating profit (loss) | 9901 | €127,801 | €159,073 | +€31,272 | +24.5% |
| Financial income | 75/76B | €5,108 | €6,535 | +€1,427 | +27.9% |
| Recurring financial income | 75 | €5,108 | €6,535 | +€1,427 | +27.9% |
| Financial charges | 65/66B | €1,732 | €1,572 | -€160 | -9.2% |
| Recurring financial charges | 65 | €1,732 | €1,572 | -€160 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €131,177 | €164,036 | +€32,859 | +25.0% |
| Income taxes | 67/77 | €37,796 | €48,244 | +€10,448 | +27.6% |
| Profit (loss) for the period | 9904 | €93,381 | €115,792 | +€22,411 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €93,381 | €115,792 | +€22,411 | +24.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.