RAVIER IMPORT: 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.
RAVIER IMPORT
Largest movements
- Cash +€98,499
up €98,499 (+82.3%), from €119,673 to €218,171
mainly Current investments (+€66,180) and Net result for the year (+€13,552)
- Current investments -€66,180
down €66,180 (-24.1%), from €274,627 to €208,447
- Stocks and contracts -€9,674
down €9,674 (-32.4%), from €29,873 to €20,199
- Reserves +€13,552
up €13,552 (+252%), from €5,382 to €18,934
of which Distributable reserves: +€13,552
- Other debts +€11,240
up €11,240 (+13.8%), from €81,394 to €92,634
- Gross operating margin -€5,573
down €5,573 (-27.5%), from €20,254 to €14,681
- Financial income -€768
down €768 (-11.2%), from €6,838 to €6,070
- Taxes -€365
down €365 (-5.2%), from €7,063 to €6,698
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 | €427,137 | €451,578 | +€24,442 | +5.7% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €427,137 | €451,578 | +€24,442 | +5.7% |
| Stocks and contracts in progress | 3 | €29,873 | €20,199 | -€9,674 | -32.4% |
| Stocks | 30/36 | €29,873 | €20,199 | -€9,674 | -32.4% |
| Amounts receivable within one year | 40/41 | €2,964 | €4,761 | +€1,797 | +60.6% |
| Trade receivables | 40 | €2,044 | €2,509 | +€466 | +22.8% |
| Other amounts receivable | 41 | €920 | €2,252 | +€1,331 | +145% |
| Current investments | 50/53 | €274,627 | €208,447 | -€66,180 | -24.1% |
| Cash at bank and in hand | 54/58 | €119,673 | €218,171 | +€98,499 | +82.3% |
| Total equity and liabilities | 10/49 | €427,137 | €451,578 | +€24,442 | +5.7% |
| Equity | 10/15 | €345,393 | €358,945 | +€13,552 | +3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,382 | €18,934 | +€13,552 | +252% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €3,522 | €17,074 | +€13,552 | +385% |
| Profit (loss) carried forward | 14 | €321,411 | €321,411 | = | 0.0% |
| Amounts payable | 17/49 | €81,744 | €92,634 | +€10,890 | +13.3% |
| Amounts payable within one year | 42/48 | €81,744 | €92,634 | +€10,890 | +13.3% |
| Taxes, remuneration and social security | 45 | €350 | - | -€350 | |
| Taxes | 450/3 | €350 | - | -€350 | |
| Other amounts payable | 47/48 | €81,394 | €92,634 | +€11,240 | +13.8% |
| Other operating charges | 640/8 | €279 | €310 | +€31 | +10.9% |
| Gross operating margin | 9900 | €20,254 | €14,681 | -€5,573 | -27.5% |
| Operating profit (loss) | 9901 | €19,975 | €14,371 | -€5,603 | -28.1% |
| Financial income | 75/76B | €6,838 | €6,070 | -€768 | -11.2% |
| Recurring financial income | 75 | €6,838 | €6,070 | -€768 | -11.2% |
| Financial charges | 65/66B | €202 | €192 | -€10 | -5.0% |
| Recurring financial charges | 65 | €202 | €192 | -€10 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €26,611 | €20,250 | -€6,361 | -23.9% |
| Income taxes | 67/77 | €7,063 | €6,698 | -€365 | -5.2% |
| Profit (loss) for the period | 9904 | €19,549 | €13,552 | -€5,997 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,549 | €13,552 | -€5,997 | -30.7% |
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 31 October 2026 via checked.be.