RIAN CONSTRUCT: 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.
RIAN CONSTRUCT
Largest movements
- Cash +€2,361
up €2,361 (+64.7%), from €3,651 to €6,012
mainly Net result for the year (+€4,165) and Tax, wage and social debts (+€2,262)
- Deferred charges and accrued income -€1,281
down €1,281 (-88.7%), from €1,444 to €163
- Receivables within one year +€738
up €738 (+6.0%), from €12,223 to €12,961
of which Other amounts receivable: +€435
- Tangible fixed assets -€429
down €429 (-43.4%), from €988 to €559
- Other debts -€5,737
down €5,737 (-43.0%), from €13,344 to €7,607
- Profit (loss) carried forward +€4,165
up €4,165 (+59.1%), from -€7,045 to -€2,880
- Tax, wage and social debts +€2,262
up €2,262 (+29.3%), from €7,727 to €9,989
of which Taxes: +€3,108
- Trade debts +€699
up €699 (+34.7%), from €2,017 to €2,716
- Turnover -€75,985
no longer reported in 2025 (was €75,985)
- Gross operating margin +€13,487
up €13,487, from -€2,956 to €10,531
- Taxes +€3,142
up €3,142 (+380.4%), from €826 to €3,968
- Purchases and services +€2,060
up €2,060 (+2.6%), from €78,941 to €81,001
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 | €18,543 | €19,932 | +€1,389 | +7.5% |
| Fixed assets | 21/28 | €1,225 | €796 | -€429 | -35.0% |
| Tangible fixed assets | 22/27 | €988 | €559 | -€429 | -43.4% |
| Plant, machinery and equipment | 23 | €988 | €559 | -€429 | -43.4% |
| Financial fixed assets | 28 | €237 | €237 | = | 0.0% |
| Current assets | 29/58 | €17,318 | €19,136 | +€1,818 | +10.5% |
| Amounts receivable within one year | 40/41 | €12,223 | €12,961 | +€738 | +6.0% |
| Trade receivables | 40 | €7,865 | €8,168 | +€303 | +3.9% |
| Other amounts receivable | 41 | €4,358 | €4,793 | +€435 | +10.0% |
| Cash at bank and in hand | 54/58 | €3,651 | €6,012 | +€2,361 | +64.7% |
| Deferred charges and accrued income | 490/1 | €1,444 | €163 | -€1,281 | -88.7% |
| Total equity and liabilities | 10/49 | €18,543 | €19,932 | +€1,389 | +7.5% |
| Equity | 10/15 | -€4,545 | -€380 | +€4,165 | +91.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | - | -€2,500 | |
| Issued capital | 100 | €2,500 | - | -€2,500 | |
| Profit (loss) carried forward | 14 | -€7,045 | -€2,880 | +€4,165 | +59.1% |
| Amounts payable | 17/49 | €23,088 | €20,312 | -€2,776 | -12.0% |
| Amounts payable within one year | 42/48 | €23,088 | €20,312 | -€2,776 | -12.0% |
| Trade debts | 44 | €2,017 | €2,716 | +€699 | +34.7% |
| Suppliers | 440/4 | €2,017 | €2,716 | +€699 | +34.7% |
| Taxes, remuneration and social security | 45 | €7,727 | €9,989 | +€2,262 | +29.3% |
| Taxes | 450/3 | €4,435 | €7,543 | +€3,108 | +70.1% |
| Remuneration and social security | 454/9 | €3,292 | €2,446 | -€846 | -25.7% |
| Other amounts payable | 47/48 | €13,344 | €7,607 | -€5,737 | -43.0% |
| Turnover | 70 | €75,985 | - | -€75,985 | |
| Goods, raw materials, services and sundry goods | 60/61 | €78,941 | €81,001 | +€2,060 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,108 | €429 | -€679 | -61.3% |
| Other operating charges | 640/8 | €2,122 | €1,927 | -€195 | -9.2% |
| Gross operating margin | 9900 | -€2,956 | €10,531 | +€13,487 | |
| Operating profit (loss) | 9901 | -€6,186 | €8,175 | +€14,361 | |
| Financial charges | 65/66B | €33 | €42 | +€9 | +27.3% |
| Recurring financial charges | 65 | €33 | €42 | +€9 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,219 | €8,133 | +€14,352 | |
| Income taxes | 67/77 | €826 | €3,968 | +€3,142 | +380.4% |
| Profit (loss) for the period | 9904 | -€7,045 | €4,165 | +€11,210 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,045 | €4,165 | +€11,210 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.