RIGNA: 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.
RIGNA
Largest movements
- Tangible fixed assets -€8,712
down €8,712 (-4.2%), from €206,119 to €197,407
- Receivables within one year -€7,910
down €7,910 (-13.5%), from €58,438 to €50,528
- Debts after one year -€18,996
down €18,996 (-34.0%), from €55,832 to €36,836
- Current portion of long-term debt -€6,615
down €6,615 (-26.5%), from €24,974 to €18,360
- Reserves +€5,519
up €5,519 (+17.7%), from €31,223 to €36,742
of which Distributable reserves: +€5,243
- Short-term financial debts +€4,041
up €4,041 (+114.4%), from €3,531 to €7,571
- Gross operating margin -€970
down €970 (-3.8%), from €25,407 to €24,437
- Taxes -€652
down €652 (-25.2%), from €2,589 to €1,938
- Other operating charges +€483
up €483 (+14.0%), from €3,442 to €3,925
- Financial charges -€343
down €343 (-7.3%), from €4,686 to €4,342
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 | €264,637 | €247,938 | -€16,698 | -6.3% |
| Fixed assets | 21/28 | €206,119 | €197,407 | -€8,712 | -4.2% |
| Tangible fixed assets | 22/27 | €206,119 | €197,407 | -€8,712 | -4.2% |
| Land and buildings | 22 | €206,119 | €197,407 | -€8,712 | -4.2% |
| Current assets | 29/58 | €58,517 | €50,531 | -€7,986 | -13.6% |
| Amounts receivable within one year | 40/41 | €58,438 | €50,528 | -€7,910 | -13.5% |
| Other amounts receivable | 41 | €58,438 | €50,528 | -€7,910 | -13.5% |
| Cash at bank and in hand | 54/58 | €79 | €3 | -€76 | -96.2% |
| Total equity and liabilities | 10/49 | €264,637 | €247,938 | -€16,698 | -6.3% |
| Equity | 10/15 | €151,723 | €157,242 | +€5,519 | +3.6% |
| Contributions | 10/11 | €120,500 | €120,500 | = | 0.0% |
| Capital | 10 | €120,500 | €120,500 | = | 0.0% |
| Issued capital | 100 | €120,500 | €120,500 | = | 0.0% |
| Reserves | 13 | €31,223 | €36,742 | +€5,519 | +17.7% |
| Non-distributable reserves | 130/1 | €1,561 | €1,837 | +€276 | +17.7% |
| Legal reserve | 130 | €1,561 | €1,837 | +€276 | +17.7% |
| Distributable reserves | 133 | €29,662 | €34,905 | +€5,243 | +17.7% |
| Amounts payable | 17/49 | €112,914 | €90,696 | -€22,218 | -19.7% |
| Amounts payable after more than one year | 17 | €55,832 | €36,836 | -€18,996 | -34.0% |
| Financial debts | 170/4 | €55,832 | €36,836 | -€18,996 | -34.0% |
| Amounts payable within one year | 42/48 | €56,862 | €53,641 | -€3,222 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €24,974 | €18,360 | -€6,615 | -26.5% |
| Financial debts | 43 | €3,531 | €7,571 | +€4,041 | +114.4% |
| Credit institutions | 430/8 | €3,531 | €7,571 | +€4,041 | +114.4% |
| Trade debts | 44 | €7,222 | €7,733 | +€511 | +7.1% |
| Suppliers | 440/4 | €7,222 | €7,733 | +€511 | +7.1% |
| Taxes, remuneration and social security | 45 | €4,335 | €3,177 | -€1,159 | -26.7% |
| Taxes | 450/3 | €4,335 | €3,177 | -€1,159 | -26.7% |
| Other amounts payable | 47/48 | €16,800 | €16,800 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €220 | €220 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,712 | €8,712 | = | 0.0% |
| Other operating charges | 640/8 | €3,442 | €3,925 | +€483 | +14.0% |
| Gross operating margin | 9900 | €25,407 | €24,437 | -€970 | -3.8% |
| Operating profit (loss) | 9901 | €13,253 | €11,799 | -€1,454 | -11.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,686 | €4,342 | -€343 | -7.3% |
| Recurring financial charges | 65 | €4,686 | €4,342 | -€343 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €8,567 | €7,457 | -€1,110 | -13.0% |
| Income taxes | 67/77 | €2,589 | €1,938 | -€652 | -25.2% |
| Profit (loss) for the period | 9904 | €5,978 | €5,519 | -€459 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,978 | €5,519 | -€459 | -7.7% |
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 28 September 2026 via checked.be.