Rifflart & co: what changed
Rifflart & co
Largest movements
- Tangible fixed assets -€10,087
down €10,087 (-9.5%), from €106,028 to €95,941
of which Land and buildings: -€9,654
- Cash -€3,258
down €3,258 (-48.6%), from €6,708 to €3,449
mainly Debts after one year (-€21,082) and Trade debts (-€14,518)
- Receivables within one year +€2,147
up €2,147 (+15.6%), from €13,767 to €15,915
of which Trade receivables: +€1,305
- Debts after one year -€21,082
down €21,082 (-54.6%), from €38,591 to €17,510
- Trade debts -€14,518
down €14,518 (-75.9%), from €19,121 to €4,603
- Profit (loss) carried forward +€13,054
up €13,054 (+779%), from €1,676 to €14,730
- Tax, wage and social debts +€5,267
up €5,267 (+2,165%), from €243 to €5,510
- Other debts +€4,338
up €4,338 (+20.2%), from €21,428 to €25,766
- Gross operating margin +€22,867
up €22,867 (+387%), from €5,911 to €28,777
- Taxes +€5,510
new in 2025: €5,510
- Other operating charges -€2,945
no longer reported in 2025 (was €2,945)
- Financial charges -€954
down €954 (-88.3%), from €1,080 to €126
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,629 | €115,305 | -€11,324 | -8.9% |
| Fixed assets | 21/28 | €106,028 | €95,941 | -€10,087 | -9.5% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €106,028 | €95,941 | -€10,087 | -9.5% |
| Land and buildings | 22 | €103,992 | €94,339 | -€9,654 | -9.3% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €2,035 | €1,602 | -€433 | -21.3% |
| Current assets | 29/58 | €20,601 | €19,364 | -€1,237 | -6.0% |
| Amounts receivable within one year | 40/41 | €13,767 | €15,915 | +€2,147 | +15.6% |
| Trade receivables | 40 | - | €1,305 | +€1,305 | |
| Other amounts receivable | 41 | €13,767 | €14,610 | +€843 | +6.1% |
| Cash at bank and in hand | 54/58 | €6,708 | €3,449 | -€3,258 | -48.6% |
| Deferred charges and accrued income | 490/1 | €126 | - | -€126 | |
| Total equity and liabilities | 10/49 | €126,629 | €115,305 | -€11,324 | -8.9% |
| Equity | 10/15 | €32,877 | €45,931 | +€13,054 | +39.7% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €10,750 | €10,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,500 | €5,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,676 | €14,730 | +€13,054 | +779% |
| Amounts payable | 17/49 | €93,752 | €69,374 | -€24,379 | -26.0% |
| Amounts payable after more than one year | 17 | €38,591 | €17,510 | -€21,082 | -54.6% |
| Financial debts | 170/4 | €38,591 | €17,510 | -€21,082 | -54.6% |
| Amounts payable within one year | 42/48 | €55,161 | €51,864 | -€3,297 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €13,368 | €15,985 | +€2,616 | +19.6% |
| Financial debts | 43 | €1,000 | - | -€1,000 | |
| Credit institutions | 430/8 | €1,000 | - | -€1,000 | |
| Trade debts | 44 | €19,121 | €4,603 | -€14,518 | -75.9% |
| Suppliers | 440/4 | €19,121 | €4,603 | -€14,518 | -75.9% |
| Taxes, remuneration and social security | 45 | €243 | €5,510 | +€5,267 | +2,165% |
| Taxes | 450/3 | €243 | €5,510 | +€5,267 | +2,165% |
| Other amounts payable | 47/48 | €21,428 | €25,766 | +€4,338 | +20.2% |
| Remuneration, social security and pensions | 62 | €102 | - | -€102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,832 | €10,087 | +€255 | +2.6% |
| Other operating charges | 640/8 | €2,945 | - | -€2,945 | |
| Gross operating margin | 9900 | €5,911 | €28,777 | +€22,867 | +387% |
| Operating profit (loss) | 9901 | -€6,968 | €18,690 | +€25,659 | |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | €1,080 | €126 | -€954 | -88.3% |
| Recurring financial charges | 65 | €1,080 | €126 | -€954 | -88.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,027 | €18,564 | +€26,591 | |
| Income taxes | 67/77 | - | €5,510 | +€5,510 | |
| Profit (loss) for the period | 9904 | -€8,027 | €13,054 | +€21,082 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,027 | €13,054 | +€21,082 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.