RIGO LAW: 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.
RIGO LAW
Largest movements
- Receivables within one year -€16,999
down €16,999 (-81.7%), from €20,804 to €3,805
of which Trade receivables: -€16,880
- Trade debts -€15,917
down €15,917 (-86.2%), from €18,467 to €2,549
- Debts after one year -€14,319
down €14,319 (-24.4%), from €58,648 to €44,330
- Other debts +€11,467
up €11,467 (+14.7%), from €78,245 to €89,712
- Gross operating margin +€3,557
up €3,557, from -€459 to €3,098
- Financial charges -€785
down €785 (-39.0%), from €2,016 to €1,230
- Other operating charges -€234
down €234 (-20.7%), from €1,132 to €898
- Taxes +€57
up €57 (+77.1%), from €74 to €131
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 | €184,047 | €166,129 | -€17,918 | -9.7% |
| Fixed assets | 21/28 | €162,295 | €162,295 | = | 0.0% |
| Financial fixed assets | 28 | €162,295 | €162,295 | = | 0.0% |
| Current assets | 29/58 | €21,752 | €3,834 | -€17,918 | -82.4% |
| Amounts receivable within one year | 40/41 | €20,804 | €3,805 | -€16,999 | -81.7% |
| Trade receivables | 40 | €20,685 | €3,805 | -€16,880 | -81.6% |
| Other amounts receivable | 41 | €119 | - | -€119 | |
| Cash at bank and in hand | 54/58 | €152 | - | -€152 | |
| Deferred charges and accrued income | 490/1 | €796 | €28 | -€768 | -96.4% |
| Total equity and liabilities | 10/49 | €184,047 | €166,129 | -€17,918 | -9.7% |
| Equity | 10/15 | €12,446 | €13,284 | +€839 | +6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | -€8,014 | -€7,176 | +€839 | +10.5% |
| Amounts payable | 17/49 | €171,601 | €152,844 | -€18,757 | -10.9% |
| Amounts payable after more than one year | 17 | €58,648 | €44,330 | -€14,319 | -24.4% |
| Financial debts | 170/4 | €58,648 | €44,330 | -€14,319 | -24.4% |
| Amounts payable within one year | 42/48 | €111,174 | €108,515 | -€2,659 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €14,096 | €14,734 | +€638 | +4.5% |
| Trade debts | 44 | €18,467 | €2,549 | -€15,917 | -86.2% |
| Suppliers | 440/4 | €18,467 | €2,549 | -€15,917 | -86.2% |
| Taxes, remuneration and social security | 45 | €366 | €1,520 | +€1,154 | +316% |
| Taxes | 450/3 | €366 | €1,520 | +€1,154 | +316% |
| Other amounts payable | 47/48 | €78,245 | €89,712 | +€11,467 | +14.7% |
| Accrued charges and deferred income | 492/3 | €1,779 | - | -€1,779 | |
| Other operating charges | 640/8 | €1,132 | €898 | -€234 | -20.7% |
| Gross operating margin | 9900 | -€459 | €3,098 | +€3,557 | |
| Operating profit (loss) | 9901 | -€1,591 | €2,200 | +€3,791 | |
| Financial charges | 65/66B | €2,016 | €1,230 | -€785 | -39.0% |
| Recurring financial charges | 65 | €2,016 | €1,230 | -€785 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,607 | €970 | +€4,576 | |
| Income taxes | 67/77 | €74 | €131 | +€57 | +77.1% |
| Profit (loss) for the period | 9904 | -€3,681 | €839 | +€4,519 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,681 | €839 | +€4,519 |
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.