RIBABOR: 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.
What changed
RIBABOR
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€259,818
2023 · €154,399+€105,420
Equity
€1.1m
2023 · €1.0m+€83,348
Cash
€435,648
2023 · €253,616+€182,032
Balance sheet total
€3.9m
2023 · €3.8m+€102,753
Largest movements
Assets
- Cash +€182,032
up €182,032 (+71.8%), from €253,616 to €435,648
mainly Other debts (+€350,901) and Net result for the year (+€259,818)
- Tangible fixed assets -€113,683
down €113,683 (-3.6%), from €3.1m to €3.0m
of which Land and buildings: -€73,448
Equity and liabilities
- Other debts +€350,901
up €350,901 (+112.5%), from €311,816 to €662,717
- Debts after one year -€268,000
down €268,000 (-14.8%), from €1.8m to €1.5m
- Trade debts -€221,082
down €221,082 (-52.1%), from €424,518 to €203,437
- Accrued charges and deferred income +€113,635
up €113,635 (+3657.9%), from €3,107 to €116,742
- Profit (loss) carried forward +€83,348
up €83,348 (+17.8%), from €468,434 to €551,781
Income statement
- Turnover +€788,531
up €788,531 (+13.1%), from €6.0m to €6.8m
- Purchases and services +€610,101
up €610,101 (+11.3%), from €5.4m to €6.0m
- Gross operating margin +€218,524
up €218,524 (+27.6%), from €792,663 to €1.0m
From the 2023 result to the 2024 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.
Result 2023
€154,399
Gross operating margin
+€218,524
Staff costs
-€61,227
Depreciation
-€6,821
Other operating charges
-€6,725
Financial income
-€6,675
Financial charges
-€13,739
Taxes
-€17,917
Result 2024
€259,818
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€709,543
Investment
-€83,040
Financing
-€444,471
Cash 2023
€253,616
From operations (derived)
+€709,543
Net result for the year
+€259,818
Depreciation
+€196,723
Stocks and contracts
-€29,905
Receivables within one year
-€4,365
Deferred charges and accrued income
-€134
Trade debts
-€221,082
Tax, wage and social debts
+€43,951
Other debts
+€350,901
Accrued charges and deferred income
+€113,635
Investment (derived)
-€83,040
Investment in fixed assets (net)
-€83,040
Financing
-€444,471
Debts after one year
-€268,000
Contributions, distributions and other
-€176,471
Cash 2024
€435,648
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,800,571 | €3,903,324 | +€102,753 | +2.7% |
| Fixed assets | 21/28 | €3,170,901 | €3,057,218 | -€113,683 | -3.6% |
| Intangible fixed assets | 21 | €30,000 | €30,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,140,901 | €3,027,218 | -€113,683 | -3.6% |
| Land and buildings | 22 | €2,176,480 | €2,103,032 | -€73,448 | -3.4% |
| Plant, machinery and equipment | 23 | €803,094 | €747,929 | -€55,165 | -6.9% |
| Furniture and vehicles | 24 | €161,327 | €176,257 | +€14,930 | +9.3% |
| Current assets | 29/58 | €629,670 | €846,106 | +€216,436 | +34.4% |
| Stocks and contracts in progress | 3 | €359,377 | €389,282 | +€29,905 | +8.3% |
| Stocks | 30/36 | €359,377 | €389,282 | +€29,905 | +8.3% |
| Amounts receivable within one year | 40/41 | €16,677 | €21,042 | +€4,365 | +26.2% |
| Trade receivables | 40 | €7,713 | €3,398 | -€4,315 | -55.9% |
| Other amounts receivable | 41 | €8,964 | €17,644 | +€8,680 | +96.8% |
| Cash at bank and in hand | 54/58 | €253,616 | €435,648 | +€182,032 | +71.8% |
| Deferred charges and accrued income | 490/1 | - | €134 | +€134 | |
| Total equity and liabilities | 10/49 | €3,800,571 | €3,903,324 | +€102,753 | +2.7% |
| Equity | 10/15 | €1,007,832 | €1,091,180 | +€83,348 | +8.3% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Reserves | 13 | €189,399 | €189,399 | = | 0.0% |
| Non-distributable reserves | 130/1 | €35,000 | €35,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €35,000 | €35,000 | = | 0.0% |
| Distributable reserves | 133 | €154,399 | €154,399 | = | 0.0% |
| Profit (loss) carried forward | 14 | €468,434 | €551,781 | +€83,348 | +17.8% |
| Amounts payable | 17/49 | €2,792,739 | €2,812,144 | +€19,405 | +0.7% |
| Amounts payable after more than one year | 17 | €1,808,999 | €1,540,999 | -€268,000 | -14.8% |
| Financial debts | 170/4 | €1,808,999 | €1,540,999 | -€268,000 | -14.8% |
| Amounts payable within one year | 42/48 | €980,633 | €1,154,403 | +€173,770 | +17.7% |
| Current portion of amounts payable after more than one year | 42 | €182,000 | €182,000 | = | 0.0% |
| Trade debts | 44 | €424,518 | €203,437 | -€221,082 | -52.1% |
| Suppliers | 440/4 | €424,518 | €203,437 | -€221,082 | -52.1% |
| Taxes, remuneration and social security | 45 | €62,299 | €106,250 | +€43,951 | +70.5% |
| Taxes | 450/3 | €28,205 | €70,345 | +€42,141 | +149.4% |
| Remuneration and social security | 454/9 | €34,094 | €35,904 | +€1,810 | +5.3% |
| Other amounts payable | 47/48 | €311,816 | €662,717 | +€350,901 | +112.5% |
| Accrued charges and deferred income | 492/3 | €3,107 | €116,742 | +€113,635 | +3657.9% |
| Turnover | 70 | €6,030,472 | €6,819,004 | +€788,531 | +13.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,390,035 | €6,000,136 | +€610,101 | +11.3% |
| Remuneration, social security and pensions | 62 | €363,554 | €424,781 | +€61,227 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189,902 | €196,723 | +€6,821 | +3.6% |
| Other operating charges | 640/8 | €17,821 | €24,546 | +€6,725 | +37.7% |
| Gross operating margin | 9900 | €792,663 | €1,011,187 | +€218,524 | +27.6% |
| Operating profit (loss) | 9901 | €221,386 | €365,137 | +€143,751 | +64.9% |
| Financial income | 75/76B | €50,847 | €44,172 | -€6,675 | -13.1% |
| Recurring financial income | 75 | €50,847 | €44,172 | -€6,675 | -13.1% |
| Financial charges | 65/66B | €52,281 | €66,020 | +€13,739 | +26.3% |
| Recurring financial charges | 65 | €52,281 | €66,020 | +€13,739 | +26.3% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €219,951 | €343,288 | +€123,337 | +56.1% |
| Income taxes | 67/77 | €65,552 | €83,470 | +€17,917 | +27.3% |
| Profit (loss) for the period | 9904 | €154,399 | €259,818 | +€105,420 | +68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €154,399 | €259,818 | +€105,420 | +68.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.