RIFFLART: 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.
RIFFLART
Largest movements
- Receivables within one year +€234,265
up €234,265 (+216%), from €108,358 to €342,623
of which Other amounts receivable: +€199,366
- Financial fixed assets +€61,059
up €61,059 (+73.9%), from €82,590 to €143,649
- Tangible fixed assets -€33,569
down €33,569 (-5.2%), from €646,636 to €613,066
of which Land and buildings: -€31,175
- Cash -€17,106
down €17,106 (-12.5%), from €136,368 to €119,261
mainly Receivables within one year (-€234,265) and Other debts (-€156,936)
- Profit (loss) carried forward +€203,704
up €203,704 (+138%), from €147,808 to €351,512
- Other debts -€156,936
down €156,936 (-73.3%), from €214,000 to €57,064
- Reserves +€147,808
new in 2025: €147,808
- Trade debts +€37,555
up €37,555 (+3,306%), from €1,136 to €38,691
- Financial income +€169,543
up €169,543 (+2,223%), from €7,627 to €177,170
- Gross operating margin +€62,894
up €62,894 (+26.1%), from €240,575 to €303,469
- Taxes +€16,854
up €16,854 (+37.1%), from €45,413 to €62,267
- Financial charges +€11,723
up €11,723 (+68.7%), from €17,061 to €28,783
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 | €975,697 | €1,227,879 | +€252,182 | +25.8% |
| Fixed assets | 21/28 | €729,226 | €756,715 | +€27,490 | +3.8% |
| Tangible fixed assets | 22/27 | €646,636 | €613,066 | -€33,569 | -5.2% |
| Land and buildings | 22 | €630,760 | €599,585 | -€31,175 | -4.9% |
| Furniture and vehicles | 24 | €436 | €99 | -€336 | -77.2% |
| Other tangible fixed assets | 26 | €15,441 | €13,382 | -€2,059 | -13.3% |
| Financial fixed assets | 28 | €82,590 | €143,649 | +€61,059 | +73.9% |
| Current assets | 29/58 | €246,471 | €471,163 | +€224,692 | +91.2% |
| Amounts receivable within one year | 40/41 | €108,358 | €342,623 | +€234,265 | +216% |
| Trade receivables | 40 | €47,167 | €82,065 | +€34,898 | +74.0% |
| Other amounts receivable | 41 | €61,191 | €260,558 | +€199,366 | +326% |
| Cash at bank and in hand | 54/58 | €136,368 | €119,261 | -€17,106 | -12.5% |
| Deferred charges and accrued income | 490/1 | €1,746 | €9,279 | +€7,534 | +432% |
| Total equity and liabilities | 10/49 | €975,697 | €1,227,879 | +€252,182 | +25.8% |
| Equity | 10/15 | €166,408 | €517,920 | +€351,512 | +211% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €147,808 | +€147,808 | |
| Distributable reserves | 133 | - | €147,808 | +€147,808 | |
| Profit (loss) carried forward | 14 | €147,808 | €351,512 | +€203,704 | +138% |
| Amounts payable | 17/49 | €809,289 | €709,959 | -€99,331 | -12.3% |
| Amounts payable after more than one year | 17 | €489,738 | €495,424 | +€5,686 | +1.2% |
| Financial debts | 170/4 | €489,738 | €495,424 | +€5,686 | +1.2% |
| Amounts payable within one year | 42/48 | €319,551 | €212,932 | -€106,620 | -33.4% |
| Current portion of amounts payable after more than one year | 42 | €86,568 | €92,851 | +€6,283 | +7.3% |
| Trade debts | 44 | €1,136 | €38,691 | +€37,555 | +3,306% |
| Suppliers | 440/4 | €1,136 | €38,691 | +€37,555 | +3,306% |
| Taxes, remuneration and social security | 45 | €17,847 | €24,326 | +€6,478 | +36.3% |
| Taxes | 450/3 | €17,847 | €24,326 | +€6,478 | +36.3% |
| Other amounts payable | 47/48 | €214,000 | €57,064 | -€156,936 | -73.3% |
| Accrued charges and deferred income | 492/3 | - | €1,603 | +€1,603 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,322 | €33,569 | -€753 | -2.2% |
| Other operating charges | 640/8 | €3,597 | €4,508 | +€910 | +25.3% |
| Gross operating margin | 9900 | €240,575 | €303,469 | +€62,894 | +26.1% |
| Operating profit (loss) | 9901 | €202,655 | €265,392 | +€62,737 | +31.0% |
| Financial income | 75/76B | €7,627 | €177,170 | +€169,543 | +2,223% |
| Recurring financial income | 75 | €7,627 | €177,170 | +€169,543 | +2,223% |
| Financial charges | 65/66B | €17,061 | €28,783 | +€11,723 | +68.7% |
| Recurring financial charges | 65 | €17,061 | €28,783 | +€11,723 | +68.7% |
| Profit (loss) for the period before taxes | 9903 | €193,221 | €413,779 | +€220,558 | +114% |
| Income taxes | 67/77 | €45,413 | €62,267 | +€16,854 | +37.1% |
| Profit (loss) for the period | 9904 | €147,808 | €351,512 | +€203,704 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €147,808 | €351,512 | +€203,704 | +138% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.