Ribeiro & Manuel Construction: 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.
Ribeiro & Manuel Construction
Largest movements
- Receivables within one year -€49,890
down €49,890 (-56.4%), from €88,419 to €38,529
of which Trade receivables: -€49,500
- Cash +€22,254
up €22,254, from €0 to €22,254
mainly Receivables within one year (+€49,890) and Net result for the year (+€4,536)
- Receivables after one year -€2,871
no longer reported in 2025 (was €2,871)
- Short-term financial debts -€17,989
no longer reported in 2025 (was €17,989)
- Trade debts -€13,134
down €13,134 (-94.7%), from €13,872 to €738
- Profit (loss) carried forward +€4,536
up €4,536 (+8.4%), from €53,842 to €58,377
- Tax, wage and social debts -€4,000
down €4,000 (-70.5%), from €5,671 to €1,671
of which Remuneration and social security: -€4,544
- Gross operating margin +€64,815
up €64,815, from -€9,632 to €55,183
- Other operating charges +€35,406
up €35,406 (+1,261%), from €2,808 to €38,214
- Taxes +€6,575
up €6,575, from €0 to €6,575
- Financial charges +€3,334
up €3,334 (+182%), from €1,836 to €5,170
- Staff costs -€1,724
no longer reported in 2025 (was €1,724)
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 | €93,974 | €63,386 | -€30,588 | -32.5% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €93,974 | €63,386 | -€30,588 | -32.5% |
| Amounts receivable after more than one year | 29 | €2,871 | - | -€2,871 | |
| Other amounts receivable | 291 | €2,871 | - | -€2,871 | |
| Amounts receivable within one year | 40/41 | €88,419 | €38,529 | -€49,890 | -56.4% |
| Trade receivables | 40 | €55,649 | €6,149 | -€49,500 | -89.0% |
| Other amounts receivable | 41 | €32,770 | €32,380 | -€390 | -1.2% |
| Cash at bank and in hand | 54/58 | €0 | €22,254 | +€22,254 | |
| Deferred charges and accrued income | 490/1 | €2,685 | €2,603 | -€82 | -3.1% |
| Total equity and liabilities | 10/49 | €93,974 | €63,386 | -€30,588 | -32.5% |
| Equity | 10/15 | €56,442 | €60,977 | +€4,536 | +8.0% |
| Contributions | 10/11 | €2,600 | €2,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,842 | €58,377 | +€4,536 | +8.4% |
| Amounts payable | 17/49 | €37,533 | €2,409 | -€35,124 | -93.6% |
| Amounts payable within one year | 42/48 | €37,533 | €2,409 | -€35,124 | -93.6% |
| Financial debts | 43 | €17,989 | - | -€17,989 | |
| Credit institutions | 430/8 | €17,989 | - | -€17,989 | |
| Trade debts | 44 | €13,872 | €738 | -€13,134 | -94.7% |
| Suppliers | 440/4 | €13,872 | €738 | -€13,134 | -94.7% |
| Taxes, remuneration and social security | 45 | €5,671 | €1,671 | -€4,000 | -70.5% |
| Taxes | 450/3 | €493 | €1,036 | +€543 | +110% |
| Remuneration and social security | 454/9 | €5,178 | €635 | -€4,544 | -87.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,724 | - | -€1,724 | |
| Other operating charges | 640/8 | €2,808 | €38,214 | +€35,406 | +1,261% |
| Non-recurring operating charges | 66A | €380 | €688 | +€308 | +81.2% |
| Gross operating margin | 9900 | -€9,632 | €55,183 | +€64,815 | |
| Operating profit (loss) | 9901 | -€14,543 | €16,281 | +€30,824 | |
| Financial income | 75/76B | €705 | - | -€705 | |
| Recurring financial income | 75 | €705 | - | -€705 | |
| Financial charges | 65/66B | €1,836 | €5,170 | +€3,334 | +182% |
| Recurring financial charges | 65 | €1,836 | €5,170 | +€3,334 | +182% |
| Profit (loss) for the period before taxes | 9903 | -€15,674 | €11,111 | +€26,784 | |
| Income taxes | 67/77 | €0 | €6,575 | +€6,575 | |
| Profit (loss) for the period | 9904 | -€15,674 | €4,536 | +€20,209 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,674 | €4,536 | +€20,209 |
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 19 October 2026 via checked.be.