RIEVA: 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.
RIEVA
Largest movements
- Receivables within one year -€13,704
down €13,704 (-100.0%), from €13,704 to €0
- Deferred charges and accrued income -€3,370
down €3,370 (-100.0%), from €3,370 to €0
- Cash -€2,150
down €2,150 (-7.1%), from €30,126 to €27,976
mainly Contributions, distributions and other (-€36,000) and Debts after one year (-€10,439)
- Tangible fixed assets -€1,242
down €1,242 (-19.3%), from €6,451 to €5,208
of which Plant, machinery and equipment: -€1,242
- Contributions -€18,000
down €18,000 (-96.8%), from €18,600 to €600
- Debts after one year -€10,439
down €10,439 (-100.0%), from €10,439 to €0
- Tax, wage and social debts +€9,312
up €9,312 (+231.8%), from €4,017 to €13,330
of which Taxes: +€8,112
- Other debts +€5,568
new in 2025: €5,568
- Current portion of long-term debt -€4,331
down €4,331 (-100.0%), from €4,331 to €0
- Gross operating margin -€4,076
down €4,076 (-13.0%), from €31,359 to €27,283
- Taxes +€1,727
up €1,727 (+21.5%), from €8,017 to €9,745
- Other operating charges -€1,195
down €1,195 (-62.2%), from €1,922 to €727
- Financial charges +€948
up €948 (+99.9%), from €949 to €1,897
- Financial income -€571
down €571 (-36.3%), from €1,571 to €1,000
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 | €93,650 | €73,184 | -€20,466 | -21.9% |
| Fixed assets | 21/28 | €6,451 | €5,208 | -€1,242 | -19.3% |
| Tangible fixed assets | 22/27 | €6,451 | €5,208 | -€1,242 | -19.3% |
| Plant, machinery and equipment | 23 | €5,996 | €4,753 | -€1,242 | -20.7% |
| Furniture and vehicles | 24 | €455 | €455 | = | 0.0% |
| Current assets | 29/58 | €87,200 | €67,976 | -€19,224 | -22.0% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,704 | €0 | -€13,704 | -100.0% |
| Other amounts receivable | 41 | €13,704 | €0 | -€13,704 | -100.0% |
| Cash at bank and in hand | 54/58 | €30,126 | €27,976 | -€2,150 | -7.1% |
| Deferred charges and accrued income | 490/1 | €3,370 | €0 | -€3,370 | -100.0% |
| Total equity and liabilities | 10/49 | €93,650 | €73,184 | -€20,466 | -21.9% |
| Equity | 10/15 | €68,387 | €47,059 | -€21,328 | -31.2% |
| Contributions | 10/11 | €18,600 | €600 | -€18,000 | -96.8% |
| Reserves | 13 | €49,787 | €46,459 | -€3,328 | -6.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €49,787 | €46,459 | -€3,328 | -6.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,263 | €26,125 | +€862 | +3.4% |
| Amounts payable after more than one year | 17 | €10,439 | €0 | -€10,439 | -100.0% |
| Financial debts | 170/4 | €10,439 | €0 | -€10,439 | -100.0% |
| Amounts payable within one year | 42/48 | €14,510 | €25,849 | +€11,338 | +78.1% |
| Current portion of amounts payable after more than one year | 42 | €4,331 | €0 | -€4,331 | -100.0% |
| Trade debts | 44 | €6,162 | €6,951 | +€789 | +12.8% |
| Suppliers | 440/4 | €6,162 | €6,951 | +€789 | +12.8% |
| Taxes, remuneration and social security | 45 | €4,017 | €13,330 | +€9,312 | +231.8% |
| Taxes | 450/3 | €4,017 | €12,130 | +€8,112 | +201.9% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | - | €5,568 | +€5,568 | |
| Accrued charges and deferred income | 492/3 | €314 | €276 | -€38 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,449 | €1,242 | -€207 | -14.3% |
| Other operating charges | 640/8 | €1,922 | €727 | -€1,195 | -62.2% |
| Non-recurring operating charges | 66A | €7,500 | €0 | -€7,500 | -100.0% |
| Gross operating margin | 9900 | €31,359 | €27,283 | -€4,076 | -13.0% |
| Operating profit (loss) | 9901 | €20,488 | €25,314 | +€4,826 | +23.6% |
| Financial income | 75/76B | €1,571 | €1,000 | -€571 | -36.3% |
| Recurring financial income | 75 | €1,571 | €1,000 | -€571 | -36.3% |
| Financial charges | 65/66B | €949 | €1,897 | +€948 | +99.9% |
| Recurring financial charges | 65 | €949 | €1,897 | +€948 | +99.9% |
| Profit (loss) for the period before taxes | 9903 | €21,110 | €24,417 | +€3,307 | +15.7% |
| Income taxes | 67/77 | €8,017 | €9,745 | +€1,727 | +21.5% |
| Profit (loss) for the period | 9904 | €13,093 | €14,672 | +€1,580 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,093 | €14,672 | +€1,580 | +12.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.