RIGERFIELDS: 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.
RIGERFIELDS
Largest movements
- Cash -€11,048
down €11,048 (-30.8%), from €35,889 to €24,840
mainly Tax, wage and social debts (-€36,906) and Investment in fixed assets (net) (-€1,718)
- Stocks and contracts -€3,432
down €3,432 (-1.5%), from €223,249 to €219,817
- Tax, wage and social debts -€36,906
down €36,906 (-50.3%), from €73,337 to €36,430
of which Taxes: -€37,300
- Trade debts +€12,486
up €12,486 (+144%), from €8,688 to €21,174
- Other debts +€7,682
up €7,682 (+1,883%), from €408 to €8,090
- Reserves +€2,981
up €2,981 (+1.9%), from €153,264 to €156,244
of which Distributable reserves: +€2,981
- Gross operating margin -€29,712
down €29,712 (-57.2%), from €51,972 to €22,260
- Staff costs -€27,152
down €27,152 (-72.8%), from €37,291 to €10,139
- Financial charges +€5,002
up €5,002 (+360%), from €1,389 to €6,391
- Taxes -€2,448
down €2,448 (-74.3%), from €3,296 to €848
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 | €265,696 | €251,939 | -€13,758 | -5.2% |
| Fixed assets | 21/28 | €3,163 | €3,886 | +€722 | +22.8% |
| Tangible fixed assets | 22/27 | €913 | €1,636 | +€722 | +79.1% |
| Furniture and vehicles | 24 | €913 | €1,636 | +€722 | +79.1% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €262,533 | €248,053 | -€14,480 | -5.5% |
| Stocks and contracts in progress | 3 | €223,249 | €219,817 | -€3,432 | -1.5% |
| Stocks | 30/36 | €223,249 | €219,817 | -€3,432 | -1.5% |
| Amounts receivable within one year | 40/41 | €3,395 | €3,395 | = | 0.0% |
| Other amounts receivable | 41 | €3,395 | €3,395 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €35,889 | €24,840 | -€11,048 | -30.8% |
| Total equity and liabilities | 10/49 | €265,696 | €251,939 | -€13,758 | -5.2% |
| Equity | 10/15 | €183,264 | €186,244 | +€2,981 | +1.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Contributions outside capital | 11 | €30,000 | €30,000 | = | 0.0% |
| Other | 1109/19 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €153,264 | €156,244 | +€2,981 | +1.9% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €150,264 | €153,244 | +€2,981 | +2.0% |
| Amounts payable | 17/49 | €82,432 | €65,694 | -€16,738 | -20.3% |
| Amounts payable within one year | 42/48 | €82,432 | €65,694 | -€16,738 | -20.3% |
| Trade debts | 44 | €8,688 | €21,174 | +€12,486 | +144% |
| Suppliers | 440/4 | €8,688 | €21,174 | +€12,486 | +144% |
| Taxes, remuneration and social security | 45 | €73,337 | €36,430 | -€36,906 | -50.3% |
| Taxes | 450/3 | €72,572 | €35,272 | -€37,300 | -51.4% |
| Remuneration and social security | 454/9 | €764 | €1,158 | +€394 | +51.5% |
| Other amounts payable | 47/48 | €408 | €8,090 | +€7,682 | +1,883% |
| Remuneration, social security and pensions | 62 | €37,291 | €10,139 | -€27,152 | -72.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €800 | €996 | +€195 | +24.4% |
| Other operating charges | 640/8 | €1,133 | €906 | -€227 | -20.1% |
| Gross operating margin | 9900 | €51,972 | €22,260 | -€29,712 | -57.2% |
| Operating profit (loss) | 9901 | €12,748 | €10,219 | -€2,528 | -19.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,389 | €6,391 | +€5,002 | +360% |
| Recurring financial charges | 65 | €1,389 | €6,391 | +€5,002 | +360% |
| Profit (loss) for the period before taxes | 9903 | €11,359 | €3,828 | -€7,530 | -66.3% |
| Income taxes | 67/77 | €3,296 | €848 | -€2,448 | -74.3% |
| Profit (loss) for the period | 9904 | €8,063 | €2,981 | -€5,082 | -63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,063 | €2,981 | -€5,082 | -63.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.