RIGGIN: 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.
RIGGIN
Largest movements
- Financial fixed assets -€325,000
down €325,000 (-3.8%), from €8.6m to €8.3m
- Current investments -€200,000
no longer reported in 2026 (was €200,000)
- Reserves -€385,425
down €385,425 (-4.6%), from €8.3m to €7.9m
of which Distributable reserves: -€385,425
- Other debts -€100,000
down €100,000 (-14.3%), from €700,000 to €600,000
- Financial charges +€324,963
up €324,963 (+214,895%), from €151 to €325,115
of which Non-recurring financial charges: +€325,000
- Financial income -€96,232
down €96,232 (-16.8%), from €572,093 to €475,861
- Services and other goods +€10,380
up €10,380 (+38.7%), from €26,844 to €37,224
- Taxes -€4,129
down €4,129 (-17.1%), from €24,129 to €20,000
of which Taxes: -€4,172
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,295,408 | €8,811,514 | -€483,893 | -5.2% |
| Fixed assets | 21/28 | €8,624,810 | €8,299,810 | -€325,000 | -3.8% |
| Financial fixed assets | 28 | €8,624,810 | €8,299,810 | -€325,000 | -3.8% |
| Affiliated companies | 280/1 | €8,624,810 | €8,299,810 | -€325,000 | -3.8% |
| Participating interests | 280 | €8,624,810 | €8,299,810 | -€325,000 | -3.8% |
| Current assets | 29/58 | €670,598 | €511,704 | -€158,893 | -23.7% |
| Amounts receivable within one year | 40/41 | €32,723 | €32,315 | -€409 | -1.2% |
| Trade receivables | 40 | €30,750 | €30,750 | = | 0.0% |
| Other amounts receivable | 41 | €1,973 | €1,565 | -€409 | -20.7% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Other investments | 51/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €437,875 | €479,390 | +€41,515 | +9.5% |
| Total equity and liabilities | 10/49 | €9,295,408 | €8,811,514 | -€483,893 | -5.2% |
| Equity | 10/15 | €8,590,945 | €8,205,520 | -€385,425 | -4.5% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €8,290,945 | €7,905,520 | -€385,425 | -4.6% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €8,260,945 | €7,875,520 | -€385,425 | -4.7% |
| Amounts payable | 17/49 | €704,462 | €605,994 | -€98,468 | -14.0% |
| Amounts payable within one year | 42/48 | €704,462 | €605,994 | -€98,468 | -14.0% |
| Trade debts | 44 | €3,838 | €5,994 | +€2,156 | +56.2% |
| Suppliers | 440/4 | €3,838 | €5,994 | +€2,156 | +56.2% |
| Taxes, remuneration and social security | 45 | €625 | - | -€625 | |
| Taxes | 450/3 | €625 | - | -€625 | |
| Other amounts payable | 47/48 | €700,000 | €600,000 | -€100,000 | -14.3% |
| Operating income | 70/76A | €123,000 | €123,000 | = | 0.0% |
| Turnover | 70 | €123,000 | €123,000 | = | 0.0% |
| Operating charges | 60/66A | €28,253 | €39,171 | +€10,919 | +38.6% |
| Services and other goods | 61 | €26,844 | €37,224 | +€10,380 | +38.7% |
| Other operating charges | 640/8 | €1,408 | €1,947 | +€539 | +38.3% |
| Operating profit (loss) | 9901 | €94,747 | €83,829 | -€10,919 | -11.5% |
| Financial income | 75/76B | €572,093 | €475,861 | -€96,232 | -16.8% |
| Recurring financial income | 75 | €572,093 | €475,861 | -€96,232 | -16.8% |
| Income from financial fixed assets | 750 | €570,000 | €475,000 | -€95,000 | -16.7% |
| Income from current assets | 751 | €2,093 | €861 | -€1,232 | -58.9% |
| Financial charges | 65/66B | €151 | €325,115 | +€324,963 | +214,895% |
| Recurring financial charges | 65 | €151 | €115 | -€37 | -24.1% |
| Other financial charges | 652/9 | €151 | €115 | -€37 | -24.1% |
| Non-recurring financial charges | 66B | - | €325,000 | +€325,000 | |
| Profit (loss) for the period before taxes | 9903 | €666,689 | €234,575 | -€432,114 | -64.8% |
| Income taxes | 67/77 | €24,129 | €20,000 | -€4,129 | -17.1% |
| Taxes | 670/3 | €24,172 | €20,000 | -€4,172 | -17.3% |
| Tax adjustments and reversals of tax provisions | 77 | €43 | - | -€43 | |
| Profit (loss) for the period | 9904 | €642,560 | €214,575 | -€427,985 | -66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €642,560 | €214,575 | -€427,985 | -66.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.