RIGOUTS & C°: 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.
RIGOUTS & C°
Largest movements
- Tangible fixed assets -€48,736
down €48,736 (-91.4%), from €53,308 to €4,572
of which Furniture and vehicles: -€44,830
- Receivables within one year +€28,411
up €28,411 (+267.6%), from €10,616 to €39,027
of which Trade receivables: +€16,152
- Cash +€16,942
up €16,942 (+111.1%), from €15,253 to €32,196
- Reserves +€25,300
up €25,300 (+5.8%), from €432,800 to €458,100
of which Distributable reserves: +€27,300
- Other debts -€14,371
down €14,371 (-94.3%), from €15,239 to €868
- Tax, wage and social debts -€9,148
down €9,148 (-74.5%), from €12,276 to €3,128
- Trade debts -€8,097
down €8,097 (-73.2%), from €11,062 to €2,966
- Gross operating margin -€59,527
down €59,527 (-46.2%), from €128,746 to €69,219
- Financial income +€57,202
up €57,202 (+155.0%), from €36,903 to €94,105
- Depreciation +€24,543
up €24,543 (+101.4%), from €24,193 to €48,736
- Taxes -€10,753
down €10,753 (-24.9%), from €43,149 to €32,396
- Financial charges +€7,598
up €7,598 (+112.4%), from €6,758 to €14,356
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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €665,819 | €659,574 | -€6,245 | -0.9% |
| Fixed assets | 21/28 | €54,808 | €6,072 | -€48,736 | -88.9% |
| Tangible fixed assets | 22/27 | €53,308 | €4,572 | -€48,736 | -91.4% |
| Plant, machinery and equipment | 23 | €984 | €162 | -€822 | -83.5% |
| Furniture and vehicles | 24 | €44,830 | - | -€44,830 | |
| Other tangible fixed assets | 26 | €7,494 | €4,410 | -€3,084 | -41.2% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €611,011 | €653,502 | +€42,491 | +7.0% |
| Stocks and contracts in progress | 3 | - | €2,009 | +€2,009 | |
| Stocks | 30/36 | - | €2,009 | +€2,009 | |
| Amounts receivable within one year | 40/41 | €10,616 | €39,027 | +€28,411 | +267.6% |
| Trade receivables | 40 | €8,276 | €24,429 | +€16,152 | +195.2% |
| Other amounts receivable | 41 | €2,340 | €14,598 | +€12,258 | +523.9% |
| Current investments | 50/53 | €584,253 | €580,270 | -€3,982 | -0.7% |
| Cash at bank and in hand | 54/58 | €15,253 | €32,196 | +€16,942 | +111.1% |
| Deferred charges and accrued income | 490/1 | €889 | - | -€889 | |
| Total equity and liabilities | 10/49 | €665,819 | €659,574 | -€6,245 | -0.9% |
| Equity | 10/15 | €527,241 | €552,611 | +€25,371 | +4.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €432,800 | €458,100 | +€25,300 | +5.8% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €430,800 | €458,100 | +€27,300 | +6.3% |
| Profit (loss) carried forward | 14 | €88,241 | €88,311 | +€71 | +0.1% |
| Amounts payable | 17/49 | €138,578 | €106,963 | -€31,616 | -22.8% |
| Amounts payable within one year | 42/48 | €138,578 | €106,963 | -€31,616 | -22.8% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €11,062 | €2,966 | -€8,097 | -73.2% |
| Suppliers | 440/4 | €11,062 | €2,966 | -€8,097 | -73.2% |
| Taxes, remuneration and social security | 45 | €12,276 | €3,128 | -€9,148 | -74.5% |
| Taxes | 450/3 | €12,276 | €3,128 | -€9,148 | -74.5% |
| Other amounts payable | 47/48 | €15,239 | €868 | -€14,371 | -94.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,193 | €48,736 | +€24,543 | +101.4% |
| Other operating charges | 640/8 | €899 | €2,466 | +€1,567 | +174.4% |
| Gross operating margin | 9900 | €128,746 | €69,219 | -€59,527 | -46.2% |
| Operating profit (loss) | 9901 | €103,655 | €18,018 | -€85,637 | -82.6% |
| Financial income | 75/76B | €36,903 | €94,105 | +€57,202 | +155.0% |
| Recurring financial income | 75 | €36,903 | €94,105 | +€57,202 | +155.0% |
| Financial charges | 65/66B | €6,758 | €14,356 | +€7,598 | +112.4% |
| Recurring financial charges | 65 | €6,758 | €14,356 | +€7,598 | +112.4% |
| Profit (loss) for the period before taxes | 9903 | €133,799 | €97,767 | -€36,033 | -26.9% |
| Income taxes | 67/77 | €43,149 | €32,396 | -€10,753 | -24.9% |
| Profit (loss) for the period | 9904 | €90,650 | €65,371 | -€25,280 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €90,650 | €65,371 | -€25,280 | -27.9% |
Source: filed annual accounts (NBB), fiscal years ended 1 January 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.