RIANT SEJOUR: 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.
RIANT SEJOUR
Largest movements
- Tangible fixed assets -€110,709
down €110,709 (-6.4%), from €1.7m to €1.6m
of which Plant, machinery and equipment: -€63,203
- Cash -€105,503
down €105,503 (-76.7%), from €137,593 to €32,090
mainly Other debts (-€147,026) and Debts after one year (-€94,698)
- Receivables within one year -€59,900
down €59,900 (-68.4%), from €87,543 to €27,643
of which Trade receivables: -€62,904
- Other debts -€147,026
down €147,026 (-53.7%), from €273,870 to €126,844
- Debts after one year -€94,698
down €94,698 (-7.0%), from €1.4m to €1.3m
- Financial income -€23,711
down €23,711 (-98.1%), from €24,161 to €451
- Depreciation -€9,870
down €9,870 (-7.9%), from €124,756 to €114,886
- Taxes -€6,846
down €6,846 (-26.9%), from €25,498 to €18,651
- Gross operating margin -€6,585
down €6,585 (-2.7%), from €244,615 to €238,031
- Financial charges +€4,697
up €4,697 (+16.4%), from €28,638 to €33,335
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 | €1,956,290 | €1,688,631 | -€267,659 | -13.7% |
| Fixed assets | 21/28 | €1,730,240 | €1,619,531 | -€110,709 | -6.4% |
| Tangible fixed assets | 22/27 | €1,730,240 | €1,619,531 | -€110,709 | -6.4% |
| Land and buildings | 22 | €1,211,488 | €1,163,982 | -€47,505 | -3.9% |
| Plant, machinery and equipment | 23 | €518,752 | €455,548 | -€63,203 | -12.2% |
| Current assets | 29/58 | €226,050 | €69,100 | -€156,950 | -69.4% |
| Amounts receivable within one year | 40/41 | €87,543 | €27,643 | -€59,900 | -68.4% |
| Trade receivables | 40 | €86,597 | €23,693 | -€62,904 | -72.6% |
| Other amounts receivable | 41 | €946 | €3,950 | +€3,004 | +317% |
| Cash at bank and in hand | 54/58 | €137,593 | €32,090 | -€105,503 | -76.7% |
| Deferred charges and accrued income | 490/1 | €914 | €9,367 | +€8,452 | +924% |
| Total equity and liabilities | 10/49 | €1,956,290 | €1,688,631 | -€267,659 | -13.7% |
| Equity | 10/15 | €189,096 | €189,509 | +€414 | +0.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €89,096 | €89,509 | +€414 | +0.5% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,878 | €1,878 | = | 0.0% |
| Distributable reserves | 133 | €77,218 | €77,631 | +€414 | +0.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,767,195 | €1,499,122 | -€268,073 | -15.2% |
| Amounts payable after more than one year | 17 | €1,354,739 | €1,260,041 | -€94,698 | -7.0% |
| Financial debts | 170/4 | €1,354,739 | €1,260,041 | -€94,698 | -7.0% |
| Amounts payable within one year | 42/48 | €398,433 | €236,928 | -€161,505 | -40.5% |
| Current portion of amounts payable after more than one year | 42 | €98,727 | €100,561 | +€1,834 | +1.9% |
| Trade debts | 44 | €9,236 | €1,188 | -€8,048 | -87.1% |
| Suppliers | 440/4 | €9,236 | €1,188 | -€8,048 | -87.1% |
| Taxes, remuneration and social security | 45 | €16,600 | €8,334 | -€8,266 | -49.8% |
| Taxes | 450/3 | €16,600 | €8,334 | -€8,266 | -49.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €273,870 | €126,844 | -€147,026 | -53.7% |
| Accrued charges and deferred income | 492/3 | €14,022 | €2,153 | -€11,870 | -84.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €450 | €0 | -€450 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,756 | €114,886 | -€9,870 | -7.9% |
| Other operating charges | 640/8 | €14,450 | €16,195 | +€1,745 | +12.1% |
| Gross operating margin | 9900 | €244,615 | €238,031 | -€6,585 | -2.7% |
| Operating profit (loss) | 9901 | €104,959 | €106,949 | +€1,990 | +1.9% |
| Financial income | 75/76B | €24,161 | €451 | -€23,711 | -98.1% |
| Recurring financial income | 75 | €24,161 | €451 | -€23,711 | -98.1% |
| Financial charges | 65/66B | €28,638 | €33,335 | +€4,697 | +16.4% |
| Recurring financial charges | 65 | €28,638 | €33,335 | +€4,697 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €100,483 | €74,065 | -€26,418 | -26.3% |
| Income taxes | 67/77 | €25,498 | €18,651 | -€6,846 | -26.9% |
| Profit (loss) for the period | 9904 | €74,985 | €55,414 | -€19,571 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €74,985 | €55,414 | -€19,571 | -26.1% |
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 27 October 2026 via checked.be.