RIBA EUROPA: 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.
RIBA EUROPA
Largest movements
- Tangible fixed assets -€563
down €563 (-34.3%), from €1,641 to €1,078
- Deferred charges and accrued income -€446
down €446 (-77.2%), from €578 to €132
- Receivables within one year +€103
up €103 (+5.1%), from €2,032 to €2,136
- Profit (loss) carried forward +€57,594
up €57,594 (+21.3%), from -€271,012 to -€213,418
- Debts after one year -€50,178
down €50,178 (-23.2%), from €216,736 to €166,558
- Tax, wage and social debts -€7,011
down €7,011 (-73.1%), from €9,585 to €2,574
- Trade debts -€1,105
down €1,105 (-97.6%), from €1,133 to €27
- Advances received -€200
down €200 (-20.0%), from €1,000 to €800
No income-statement line moved by more than 1% of the activity.
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 | €4,307 | €3,396 | -€912 | -21.2% |
| Fixed assets | 21/28 | €1,641 | €1,078 | -€563 | -34.3% |
| Tangible fixed assets | 22/27 | €1,641 | €1,078 | -€563 | -34.3% |
| Furniture and vehicles | 24 | €1,641 | €1,078 | -€563 | -34.3% |
| Current assets | 29/58 | €2,666 | €2,317 | -€349 | -13.1% |
| Amounts receivable within one year | 40/41 | €2,032 | €2,136 | +€103 | +5.1% |
| Other amounts receivable | 41 | €2,032 | €2,136 | +€103 | +5.1% |
| Cash at bank and in hand | 54/58 | €56 | €50 | -€6 | -11.3% |
| Deferred charges and accrued income | 490/1 | €578 | €132 | -€446 | -77.2% |
| Total equity and liabilities | 10/49 | €4,307 | €3,396 | -€912 | -21.2% |
| Equity | 10/15 | -€240,025 | -€182,432 | +€57,594 | +24.0% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€271,012 | -€213,418 | +€57,594 | +21.3% |
| Amounts payable | 17/49 | €244,333 | €185,827 | -€58,505 | -23.9% |
| Amounts payable after more than one year | 17 | €216,736 | €166,558 | -€50,178 | -23.2% |
| Other amounts payable | 178/9 | €216,736 | €166,558 | -€50,178 | -23.2% |
| Amounts payable within one year | 42/48 | €27,596 | €19,269 | -€8,327 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €15,879 | €15,868 | -€11 | -0.1% |
| Trade debts | 44 | €1,133 | €27 | -€1,105 | -97.6% |
| Suppliers | 440/4 | €1,133 | €27 | -€1,105 | -97.6% |
| Advances received on contracts in progress | 46 | €1,000 | €800 | -€200 | -20.0% |
| Taxes, remuneration and social security | 45 | €9,585 | €2,574 | -€7,011 | -73.1% |
| Taxes | 450/3 | €9,585 | €2,574 | -€7,011 | -73.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €563 | €563 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €464 | +€76 | +19.7% |
| Gross operating margin | 9900 | €78,783 | €79,275 | +€492 | +0.6% |
| Operating profit (loss) | 9901 | €77,833 | €78,249 | +€416 | +0.5% |
| Financial charges | 65/66B | €325 | €481 | +€156 | +48.1% |
| Recurring financial charges | 65 | €325 | €481 | +€156 | +48.1% |
| Profit (loss) for the period before taxes | 9903 | €77,508 | €77,768 | +€260 | +0.3% |
| Income taxes | 67/77 | €20,510 | €20,174 | -€336 | -1.6% |
| Profit (loss) for the period | 9904 | €56,998 | €57,594 | +€595 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €56,998 | €57,594 | +€595 | +1.0% |
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 27 October 2026 via checked.be.