RIGOLETTO: 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.
RIGOLETTO
Largest movements
- Tangible fixed assets -€6,599
down €6,599 (-6.7%), from €97,873 to €91,273
of which Land and buildings: -€7,704
- Stocks and contracts +€5,898
new in 2024: €5,898
- Cash -€5,577
down €5,577 (-21.7%), from €25,705 to €20,127
mainly Current portion of long-term debt (-€9,186) and Stocks and contracts (-€5,898)
- Receivables within one year +€4,344
up €4,344 (+12.7%), from €34,258 to €38,603
- Tax, wage and social debts +€14,568
up €14,568 (+141.6%), from €10,285 to €24,853
of which Remuneration and social security: +€9,696
- Current portion of long-term debt -€9,186
down €9,186 (-40.9%), from €22,460 to €13,274
- Profit (loss) carried forward -€4,517
down €4,517 (-29.2%), from €15,462 to €10,945
- Staff costs +€20,905
up €20,905 (+20.2%), from €103,441 to €124,347
- Gross operating margin +€20,581
up €20,581 (+17.8%), from €115,435 to €136,016
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,194 | €162,257 | -€1,937 | -1.2% |
| Fixed assets | 21/28 | €97,873 | €91,273 | -€6,599 | -6.7% |
| Tangible fixed assets | 22/27 | €97,873 | €91,273 | -€6,599 | -6.7% |
| Land and buildings | 22 | €94,692 | €86,989 | -€7,704 | -8.1% |
| Plant, machinery and equipment | 23 | €3,180 | €4,285 | +€1,104 | +34.7% |
| Current assets | 29/58 | €66,321 | €70,983 | +€4,662 | +7.0% |
| Stocks and contracts in progress | 3 | - | €5,898 | +€5,898 | |
| Stocks | 30/36 | - | €5,898 | +€5,898 | |
| Amounts receivable within one year | 40/41 | €34,258 | €38,603 | +€4,344 | +12.7% |
| Other amounts receivable | 41 | €34,258 | €38,603 | +€4,344 | +12.7% |
| Cash at bank and in hand | 54/58 | €25,705 | €20,127 | -€5,577 | -21.7% |
| Deferred charges and accrued income | 490/1 | €6,358 | €6,356 | -€2 | 0.0% |
| Total equity and liabilities | 10/49 | €164,194 | €162,257 | -€1,937 | -1.2% |
| Equity | 10/15 | €118,368 | €113,850 | -€4,517 | -3.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €84,314 | €84,314 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €82,455 | €82,455 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,462 | €10,945 | -€4,517 | -29.2% |
| Amounts payable | 17/49 | €45,826 | €48,406 | +€2,580 | +5.6% |
| Amounts payable after more than one year | 17 | €4,319 | €2,721 | -€1,598 | -37.0% |
| Financial debts | 170/4 | €4,319 | €2,721 | -€1,598 | -37.0% |
| Amounts payable within one year | 42/48 | €41,507 | €45,685 | +€4,178 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €22,460 | €13,274 | -€9,186 | -40.9% |
| Trade debts | 44 | €7,287 | €7,558 | +€271 | +3.7% |
| Suppliers | 440/4 | €7,287 | €7,558 | +€271 | +3.7% |
| Taxes, remuneration and social security | 45 | €10,285 | €24,853 | +€14,568 | +141.6% |
| Taxes | 450/3 | €2,983 | €7,854 | +€4,871 | +163.3% |
| Remuneration and social security | 454/9 | €7,302 | €16,998 | +€9,696 | +132.8% |
| Other amounts payable | 47/48 | €1,475 | - | -€1,475 | |
| Remuneration, social security and pensions | 62 | €103,441 | €124,347 | +€20,905 | +20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,667 | €9,499 | -€1,168 | -10.9% |
| Other operating charges | 640/8 | €2,635 | €3,759 | +€1,124 | +42.7% |
| Gross operating margin | 9900 | €115,435 | €136,016 | +€20,581 | +17.8% |
| Operating profit (loss) | 9901 | -€1,308 | -€1,589 | -€280 | -21.4% |
| Financial income | 75/76B | €54 | €53 | -€1 | -1.3% |
| Recurring financial income | 75 | €54 | €53 | -€1 | -1.3% |
| Financial charges | 65/66B | €2,254 | €2,966 | +€712 | +31.6% |
| Recurring financial charges | 65 | €2,254 | €2,966 | +€712 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,508 | -€4,501 | -€993 | -28.3% |
| Income taxes | 67/77 | - | €16 | +€16 | |
| Profit (loss) for the period | 9904 | -€3,508 | -€4,517 | -€1,009 | -28.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,508 | -€4,517 | -€1,009 | -28.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.