RIJO: 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.
RIJO
Largest movements
- Tangible fixed assets +€18,729
up €18,729 (+17.8%), from €105,491 to €124,220
of which Furniture and vehicles: +€25,443
- Receivables within one year -€4,532
down €4,532 (-80.8%), from €5,612 to €1,080
- Other debts +€31,384
up €31,384 (+123%), from €25,553 to €56,937
- Debts after one year -€7,285
down €7,285 (-6.0%), from €121,210 to €113,924
- Tax, wage and social debts -€3,664
down €3,664 (-71.8%), from €5,100 to €1,436
of which Remuneration and social security: -€3,750
- Profit (loss) carried forward -€3,554
down €3,554 (-5.3%), from -€66,691 to -€70,245
- Trade debts -€2,111
down €2,111 (-32.0%), from €6,600 to €4,489
- Gross operating margin -€4,445
down €4,445 (-24.8%), from €17,919 to €13,474
- Depreciation +€2,671
up €2,671 (+28.8%), from €9,258 to €11,929
- Write-downs -€2,478
no longer reported in 2025 (was €2,478)
- Other operating charges +€1,032
up €1,032 (+36.4%), from €2,835 to €3,866
- Financial charges -€184
down €184 (-13.0%), from €1,416 to €1,233
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 | €119,326 | €134,286 | +€14,960 | +12.5% |
| Fixed assets | 21/28 | €105,491 | €124,220 | +€18,729 | +17.8% |
| Tangible fixed assets | 22/27 | €105,491 | €124,220 | +€18,729 | +17.8% |
| Land and buildings | 22 | €99,052 | €92,915 | -€6,137 | -6.2% |
| Plant, machinery and equipment | 23 | €2,886 | €2,309 | -€577 | -20.0% |
| Furniture and vehicles | 24 | €3,553 | €28,996 | +€25,443 | +716% |
| Current assets | 29/58 | €13,835 | €10,066 | -€3,769 | -27.2% |
| Stocks and contracts in progress | 3 | €1,215 | €1,215 | = | 0.0% |
| Stocks | 30/36 | €1,215 | €1,215 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,612 | €1,080 | -€4,532 | -80.8% |
| Trade receivables | 40 | €5,612 | €1,080 | -€4,532 | -80.8% |
| Cash at bank and in hand | 54/58 | €5,163 | €6,370 | +€1,207 | +23.4% |
| Deferred charges and accrued income | 490/1 | €1,846 | €1,401 | -€445 | -24.1% |
| Total equity and liabilities | 10/49 | €119,326 | €134,286 | +€14,960 | +12.5% |
| Equity | 10/15 | -€46,231 | -€49,785 | -€3,554 | -7.7% |
| 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 | -€66,691 | -€70,245 | -€3,554 | -5.3% |
| Amounts payable | 17/49 | €165,557 | €184,071 | +€18,514 | +11.2% |
| Amounts payable after more than one year | 17 | €121,210 | €113,924 | -€7,285 | -6.0% |
| Financial debts | 170/4 | €121,210 | €113,924 | -€7,285 | -6.0% |
| Amounts payable within one year | 42/48 | €44,347 | €70,147 | +€25,799 | +58.2% |
| Current portion of amounts payable after more than one year | 42 | €7,094 | €7,284 | +€190 | +2.7% |
| Trade debts | 44 | €6,600 | €4,489 | -€2,111 | -32.0% |
| Suppliers | 440/4 | €6,600 | €4,489 | -€2,111 | -32.0% |
| Taxes, remuneration and social security | 45 | €5,100 | €1,436 | -€3,664 | -71.8% |
| Taxes | 450/3 | €1,350 | €1,436 | +€86 | +6.4% |
| Remuneration and social security | 454/9 | €3,750 | - | -€3,750 | |
| Other amounts payable | 47/48 | €25,553 | €56,937 | +€31,384 | +123% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,258 | €11,929 | +€2,671 | +28.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,478 | - | -€2,478 | |
| Other operating charges | 640/8 | €2,835 | €3,866 | +€1,032 | +36.4% |
| Gross operating margin | 9900 | €17,919 | €13,474 | -€4,445 | -24.8% |
| Operating profit (loss) | 9901 | €3,348 | -€2,322 | -€5,669 | |
| Financial charges | 65/66B | €1,416 | €1,233 | -€184 | -13.0% |
| Recurring financial charges | 65 | €1,416 | €1,233 | -€184 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €1,932 | -€3,554 | -€5,486 | |
| Profit (loss) for the period | 9904 | €1,932 | -€3,554 | -€5,486 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,932 | -€3,554 | -€5,486 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.