RIGNANA: 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.
RIGNANA
Largest movements
- Deferred charges and accrued income +€7,864
up €7,864 (+1,199%), from €656 to €8,520
- Cash -€2,262
down €2,262 (-58.3%), from €3,882 to €1,620
mainly Deferred charges and accrued income (-€7,864) and Net result for the year (-€7,034)
- Formation expenses -€601
down €601 (-27.5%), from €2,187 to €1,586
- Trade debts +€8,038
up €8,038 (+596%), from €1,348 to €9,386
- Profit (loss) carried forward -€7,034
down €7,034 (-404%), from -€1,740 to -€8,775
- Other debts +€5,092
up €5,092 (+78.1%), from €6,517 to €11,609
- Tax, wage and social debts -€583
down €583 (-14.4%), from €4,035 to €3,453
- Accrued charges and deferred income -€511
down €511 (-100%), from €511 to €0
- Gross operating margin -€6,498
down €6,498, from €181 to -€6,317
- Financial charges -€849
down €849 (-84.8%), from €1,002 to €152
- Financial income +€561
up €561 (+125%), from €449 to €1,010
- Other operating charges +€434
up €434 (+85.0%), from €510 to €944
- Depreciation -€253
down €253 (-29.6%), from €854 to €601
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 | €15,672 | €20,673 | +€5,002 | +31.9% |
| Formation expenses | 20 | €2,187 | €1,586 | -€601 | -27.5% |
| Current assets | 29/58 | €13,485 | €19,087 | +€5,602 | +41.5% |
| Amounts receivable within one year | 40/41 | €8,947 | €8,947 | = | 0.0% |
| Other amounts receivable | 41 | €8,947 | €8,947 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,882 | €1,620 | -€2,262 | -58.3% |
| Deferred charges and accrued income | 490/1 | €656 | €8,520 | +€7,864 | +1,199% |
| Total equity and liabilities | 10/49 | €15,672 | €20,673 | +€5,002 | +31.9% |
| Equity | 10/15 | €3,260 | -€3,775 | -€7,034 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,740 | -€8,775 | -€7,034 | -404% |
| Amounts payable | 17/49 | €12,412 | €24,448 | +€12,036 | +97.0% |
| Amounts payable within one year | 42/48 | €11,900 | €24,448 | +€12,547 | +105% |
| Trade debts | 44 | €1,348 | €9,386 | +€8,038 | +596% |
| Suppliers | 440/4 | €1,348 | €9,386 | +€8,038 | +596% |
| Taxes, remuneration and social security | 45 | €4,035 | €3,453 | -€583 | -14.4% |
| Taxes | 450/3 | €4,035 | €3,453 | -€583 | -14.4% |
| Other amounts payable | 47/48 | €6,517 | €11,609 | +€5,092 | +78.1% |
| Accrued charges and deferred income | 492/3 | €511 | €0 | -€511 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €854 | €601 | -€253 | -29.6% |
| Other operating charges | 640/8 | €510 | €944 | +€434 | +85.0% |
| Gross operating margin | 9900 | €181 | -€6,317 | -€6,498 | |
| Operating profit (loss) | 9901 | -€1,183 | -€7,862 | -€6,679 | -565% |
| Financial income | 75/76B | €449 | €1,010 | +€561 | +125% |
| Recurring financial income | 75 | €449 | €1,010 | +€561 | +125% |
| Financial charges | 65/66B | €1,002 | €152 | -€849 | -84.8% |
| Recurring financial charges | 65 | €1,002 | €152 | -€849 | -84.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,736 | -€7,004 | -€5,268 | -303% |
| Income taxes | 67/77 | €4 | €30 | +€26 | +624% |
| Profit (loss) for the period | 9904 | -€1,740 | -€7,034 | -€5,294 | -304% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,740 | -€7,034 | -€5,294 | -304% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.