RIGNAKI: 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.
RIGNAKI
Largest movements
- Receivables within one year +€24,982
up €24,982 (+18.3%), from €136,480 to €161,462
of which Trade receivables: +€12,832
- Tangible fixed assets -€5,194
down €5,194 (-15.8%), from €32,787 to €27,593
of which Land and buildings: -€4,264
- Profit (loss) carried forward +€23,938
up €23,938 (+18.8%), from €127,476 to €151,414
- Current portion of long-term debt -€8,562
no longer reported in 2025 (was €8,562)
- Tax, wage and social debts +€6,383
up €6,383 (+44.1%), from €14,482 to €20,865
- Gross operating margin +€36,528
up €36,528 (+436.6%), from €8,367 to €44,895
- Other operating charges +€10,649
up €10,649 (+590.3%), from €1,804 to €12,453
- Taxes +€7,029
up €7,029 (+200.7%), from €3,502 to €10,531
- Depreciation -€1,111
down €1,111 (-17.6%), from €6,305 to €5,194
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 | €169,330 | €189,066 | +€19,736 | +11.7% |
| Fixed assets | 21/28 | €32,787 | €27,593 | -€5,194 | -15.8% |
| Tangible fixed assets | 22/27 | €32,787 | €27,593 | -€5,194 | -15.8% |
| Land and buildings | 22 | €31,000 | €26,736 | -€4,264 | -13.8% |
| Furniture and vehicles | 24 | €1,787 | €857 | -€930 | -52.0% |
| Current assets | 29/58 | €136,543 | €161,473 | +€24,930 | +18.3% |
| Amounts receivable within one year | 40/41 | €136,480 | €161,462 | +€24,982 | +18.3% |
| Trade receivables | 40 | €1,820 | €14,652 | +€12,832 | +705.1% |
| Other amounts receivable | 41 | €134,660 | €146,810 | +€12,150 | +9.0% |
| Cash at bank and in hand | 54/58 | - | €11 | +€11 | |
| Deferred charges and accrued income | 490/1 | €63 | - | -€63 | |
| Total equity and liabilities | 10/49 | €169,330 | €189,066 | +€19,736 | +11.7% |
| Equity | 10/15 | €142,136 | €166,074 | +€23,938 | +16.8% |
| Contributions | 10/11 | €12,800 | €12,800 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,476 | €151,414 | +€23,938 | +18.8% |
| Amounts payable | 17/49 | €27,194 | €22,992 | -€4,202 | -15.5% |
| Amounts payable within one year | 42/48 | €27,128 | €22,925 | -€4,203 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €8,562 | - | -€8,562 | |
| Financial debts | 43 | €144 | - | -€144 | |
| Credit institutions | 430/8 | €144 | - | -€144 | |
| Trade debts | 44 | €3,940 | €2,060 | -€1,880 | -47.7% |
| Suppliers | 440/4 | €3,940 | €2,060 | -€1,880 | -47.7% |
| Taxes, remuneration and social security | 45 | €14,482 | €20,865 | +€6,383 | +44.1% |
| Taxes | 450/3 | €14,482 | €20,865 | +€6,383 | +44.1% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,305 | €5,194 | -€1,111 | -17.6% |
| Other operating charges | 640/8 | €1,804 | €12,453 | +€10,649 | +590.3% |
| Gross operating margin | 9900 | €8,367 | €44,895 | +€36,528 | +436.6% |
| Operating profit (loss) | 9901 | €258 | €27,248 | +€26,990 | +10461.2% |
| Financial income | 75/76B | €7,785 | €7,618 | -€167 | -2.1% |
| Recurring financial income | 75 | €7,785 | €7,618 | -€167 | -2.1% |
| Financial charges | 65/66B | €331 | €397 | +€66 | +19.9% |
| Recurring financial charges | 65 | €331 | €397 | +€66 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | €7,712 | €34,469 | +€26,757 | +347.0% |
| Income taxes | 67/77 | €3,502 | €10,531 | +€7,029 | +200.7% |
| Profit (loss) for the period | 9904 | €4,210 | €23,938 | +€19,728 | +468.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,210 | €23,938 | +€19,728 | +468.6% |
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 5 October 2026 via checked.be.