RIFOOD 92: 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.
RIFOOD 92
Largest movements
- Cash -€41,556
down €41,556 (-79.5%), from €52,243 to €10,686
mainly Contributions, distributions and other (-€107,070) and Debts after one year (-€20,483)
- Tangible fixed assets -€33,464
down €33,464 (-18.5%), from €180,870 to €147,406
of which Furniture and vehicles: -€29,963
- Receivables within one year -€30,408
down €30,408 (-64.6%), from €47,076 to €16,668
of which Trade receivables: -€30,408
- Reserves -€87,777
down €87,777 (-46.5%), from €188,774 to €100,998
- Debts after one year -€20,483
down €20,483 (-39.2%), from €52,312 to €31,829
of which Financial debts: -€20,483
- Tax, wage and social debts +€7,000
up €7,000 (+179%), from €3,901 to €10,901
of which Taxes: +€8,604
- Other debts -€3,742
down €3,742 (-74.0%), from €5,055 to €1,313
- Taxes +€25,078
up €25,078 (+156%), from €16,082 to €41,161
- Staff costs -€8,217
down €8,217 (-32.0%), from €25,679 to €17,463
- Financial income +€3,330
new in 2025: €3,330
- Other operating charges -€2,633
down €2,633 (-20.5%), from €12,869 to €10,236
- Gross operating margin -€2,195
down €2,195 (-1.6%), from €133,780 to €131,585
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 | €282,345 | €176,946 | -€105,398 | -37.3% |
| Fixed assets | 21/28 | €180,870 | €147,406 | -€33,464 | -18.5% |
| Tangible fixed assets | 22/27 | €180,870 | €147,406 | -€33,464 | -18.5% |
| Land and buildings | 22 | €63,990 | €60,142 | -€3,847 | -6.0% |
| Plant, machinery and equipment | 23 | €10,858 | €11,204 | +€346 | +3.2% |
| Furniture and vehicles | 24 | €106,022 | €76,060 | -€29,963 | -28.3% |
| Current assets | 29/58 | €101,474 | €29,540 | -€71,934 | -70.9% |
| Stocks and contracts in progress | 3 | €250 | €250 | = | 0.0% |
| Stocks | 30/36 | €250 | €250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €47,076 | €16,668 | -€30,408 | -64.6% |
| Trade receivables | 40 | €46,408 | €16,000 | -€30,408 | -65.5% |
| Other amounts receivable | 41 | €668 | €668 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €52,243 | €10,686 | -€41,556 | -79.5% |
| Deferred charges and accrued income | 490/1 | €1,906 | €1,936 | +€30 | +1.6% |
| Total equity and liabilities | 10/49 | €282,345 | €176,946 | -€105,398 | -37.3% |
| Equity | 10/15 | €189,518 | €101,741 | -€87,777 | -46.3% |
| Contributions | 10/11 | €744 | €744 | = | 0.0% |
| Reserves | 13 | €188,774 | €100,998 | -€87,777 | -46.5% |
| Distributable reserves | 133 | €188,774 | €100,998 | -€87,777 | -46.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €92,827 | €75,205 | -€17,622 | -19.0% |
| Amounts payable after more than one year | 17 | €52,312 | €31,829 | -€20,483 | -39.2% |
| Financial debts | 170/4 | €51,095 | €30,612 | -€20,483 | -40.1% |
| Other amounts payable | 178/9 | €1,217 | €1,217 | = | 0.0% |
| Amounts payable within one year | 42/48 | €40,515 | €43,376 | +€2,861 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €19,597 | €20,483 | +€886 | +4.5% |
| Trade debts | 44 | €11,963 | €10,679 | -€1,284 | -10.7% |
| Suppliers | 440/4 | €11,963 | €10,679 | -€1,284 | -10.7% |
| Taxes, remuneration and social security | 45 | €3,901 | €10,901 | +€7,000 | +179% |
| Taxes | 450/3 | €949 | €9,553 | +€8,604 | +906% |
| Remuneration and social security | 454/9 | €2,951 | €1,347 | -€1,604 | -54.3% |
| Other amounts payable | 47/48 | €5,055 | €1,313 | -€3,742 | -74.0% |
| Remuneration, social security and pensions | 62 | €25,679 | €17,463 | -€8,217 | -32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,735 | €42,274 | +€1,539 | +3.8% |
| Other operating charges | 640/8 | €12,869 | €10,236 | -€2,633 | -20.5% |
| Gross operating margin | 9900 | €133,780 | €131,585 | -€2,195 | -1.6% |
| Operating profit (loss) | 9901 | €54,496 | €61,612 | +€7,116 | +13.1% |
| Financial income | 75/76B | - | €3,330 | +€3,330 | |
| Recurring financial income | 75 | - | €3,330 | +€3,330 | |
| Financial charges | 65/66B | €6,006 | €4,488 | -€1,519 | -25.3% |
| Recurring financial charges | 65 | €6,006 | €4,488 | -€1,519 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €48,490 | €60,454 | +€11,964 | +24.7% |
| Income taxes | 67/77 | €16,082 | €41,161 | +€25,078 | +156% |
| Profit (loss) for the period | 9904 | €32,408 | €19,293 | -€13,114 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,408 | €19,293 | -€13,114 | -40.5% |
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 18 October 2026 via checked.be.