RIGGIO: what changed
Two fiscal 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.
RIGGIO
Largest movements
- Cash +€15,422
up €15,422 (+174.8%), from €8,825 to €24,248
mainly Net result for the year (+€19,750) and Current portion of long-term debt (+€12,982)
- Receivables within one year +€14,291
up €14,291 (+25195.3%), from €57 to €14,348
- Intangible fixed assets -€3,500
down €3,500 (-11.1%), from €31,500 to €28,000
- Tangible fixed assets -€2,735
down €2,735 (-14.2%), from €19,262 to €16,527
of which Plant, machinery and equipment: -€2,112
- Trade debts -€19,973
down €19,973 (-97.6%), from €20,459 to €486
- Reserves +€19,750
up €19,750 (+257.2%), from €7,679 to €27,429
- Current portion of long-term debt +€12,982
new in 2025: €12,982
- Tax, wage and social debts +€10,780
up €10,780 (+46.6%), from €23,113 to €33,893
of which Remuneration and social security: +€10,867
- Other debts -€852
down €852 (-18.8%), from €4,531 to €3,679
- Gross operating margin +€23,550
up €23,550 (+14.9%), from €157,721 to €181,272
- Staff costs +€9,634
up €9,634 (+7.2%), from €133,599 to €143,234
- Taxes +€4,502
up €4,502 (+141.2%), from €3,189 to €7,691
- Other operating charges -€3,787
down €3,787 (-90.5%), from €4,185 to €398
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.
Cash bridge derived
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 | €60,781 | €83,469 | +€22,688 | +37.3% |
| Fixed assets | 21/28 | €50,762 | €44,527 | -€6,235 | -12.3% |
| Intangible fixed assets | 21 | €31,500 | €28,000 | -€3,500 | -11.1% |
| Tangible fixed assets | 22/27 | €19,262 | €16,527 | -€2,735 | -14.2% |
| Plant, machinery and equipment | 23 | €17,406 | €15,294 | -€2,112 | -12.1% |
| Furniture and vehicles | 24 | €1,856 | €1,233 | -€623 | -33.6% |
| Current assets | 29/58 | €10,019 | €38,942 | +€28,923 | +288.7% |
| Amounts receivable within one year | 40/41 | €57 | €14,348 | +€14,291 | +25195.3% |
| Other amounts receivable | 41 | €57 | €14,348 | +€14,291 | +25195.3% |
| Cash at bank and in hand | 54/58 | €8,825 | €24,248 | +€15,422 | +174.8% |
| Deferred charges and accrued income | 490/1 | €1,137 | €347 | -€790 | -69.5% |
| Total equity and liabilities | 10/49 | €60,781 | €83,469 | +€22,688 | +37.3% |
| Equity | 10/15 | €12,679 | €32,429 | +€19,750 | +155.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,679 | €27,429 | +€19,750 | +257.2% |
| Distributable reserves | 133 | €7,679 | €27,429 | +€19,750 | +257.2% |
| Amounts payable | 17/49 | €48,102 | €51,040 | +€2,938 | +6.1% |
| Amounts payable within one year | 42/48 | €48,102 | €51,040 | +€2,938 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | - | €12,982 | +€12,982 | |
| Trade debts | 44 | €20,459 | €486 | -€19,973 | -97.6% |
| Suppliers | 440/4 | €20,459 | €486 | -€19,973 | -97.6% |
| Taxes, remuneration and social security | 45 | €23,113 | €33,893 | +€10,780 | +46.6% |
| Taxes | 450/3 | €11,396 | €11,309 | -€87 | -0.8% |
| Remuneration and social security | 454/9 | €11,717 | €22,584 | +€10,867 | +92.8% |
| Other amounts payable | 47/48 | €4,531 | €3,679 | -€852 | -18.8% |
| Remuneration, social security and pensions | 62 | €133,599 | €143,234 | +€9,634 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,540 | €8,770 | +€1,230 | +16.3% |
| Other operating charges | 640/8 | €4,185 | €398 | -€3,787 | -90.5% |
| Gross operating margin | 9900 | €157,721 | €181,272 | +€23,550 | +14.9% |
| Operating profit (loss) | 9901 | €12,397 | €28,871 | +€16,473 | +132.9% |
| Financial charges | 65/66B | €1,530 | €1,430 | -€100 | -6.5% |
| Recurring financial charges | 65 | €1,530 | €1,430 | -€100 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €10,868 | €27,441 | +€16,573 | +152.5% |
| Income taxes | 67/77 | €3,189 | €7,691 | +€4,502 | +141.2% |
| Profit (loss) for the period | 9904 | €7,679 | €19,750 | +€12,071 | +157.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,679 | €19,750 | +€12,071 | +157.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.