Rio Brewing & Co.: 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.
Rio Brewing & Co.
Largest movements
- Cash +€43,013
up €43,013 (+69.2%), from €62,176 to €105,188
mainly Trade debts (+€19,046) and Receivables within one year (+€17,849)
- Receivables within one year -€17,849
down €17,849 (-49.0%), from €36,443 to €18,594
of which Trade receivables: -€17,924
- Tangible fixed assets -€1,741
down €1,741 (-78.3%), from €2,223 to €482
- Trade debts +€19,046
up €19,046 (+29.6%), from €64,288 to €83,334
- Profit (loss) carried forward +€4,004
up €4,004 (+383%), from €1,045 to €5,050
- Gross operating margin -€13,834
down €13,834 (-67.2%), from €20,597 to €6,763
- Depreciation -€1,130
down €1,130 (-39.4%), from €2,870 to €1,741
- Other operating charges -€321
down €321 (-36.3%), from €884 to €563
- Financial charges -€216
down €216 (-53.7%), from €402 to €186
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 | €101,890 | €125,210 | +€23,320 | +22.9% |
| Fixed assets | 21/28 | €2,423 | €682 | -€1,741 | -71.9% |
| Tangible fixed assets | 22/27 | €2,223 | €482 | -€1,741 | -78.3% |
| Furniture and vehicles | 24 | €2,223 | €482 | -€1,741 | -78.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €99,467 | €124,528 | +€25,060 | +25.2% |
| Amounts receivable within one year | 40/41 | €36,443 | €18,594 | -€17,849 | -49.0% |
| Trade receivables | 40 | €35,401 | €17,477 | -€17,924 | -50.6% |
| Other amounts receivable | 41 | €1,042 | €1,116 | +€75 | +7.2% |
| Cash at bank and in hand | 54/58 | €62,176 | €105,188 | +€43,013 | +69.2% |
| Deferred charges and accrued income | 490/1 | €849 | €746 | -€103 | -12.1% |
| Total equity and liabilities | 10/49 | €101,890 | €125,210 | +€23,320 | +22.9% |
| Equity | 10/15 | €21,455 | €25,460 | +€4,004 | +18.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,045 | €5,050 | +€4,004 | +383% |
| Amounts payable | 17/49 | €80,435 | €99,750 | +€19,315 | +24.0% |
| Amounts payable within one year | 42/48 | €80,435 | €99,750 | +€19,315 | +24.0% |
| Trade debts | 44 | €64,288 | €83,334 | +€19,046 | +29.6% |
| Suppliers | 440/4 | €64,288 | €83,334 | +€19,046 | +29.6% |
| Taxes, remuneration and social security | 45 | - | €269 | +€269 | |
| Taxes | 450/3 | - | €269 | +€269 | |
| Other amounts payable | 47/48 | €16,147 | €16,147 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,870 | €1,741 | -€1,130 | -39.4% |
| Other operating charges | 640/8 | €884 | €563 | -€321 | -36.3% |
| Gross operating margin | 9900 | €20,597 | €6,763 | -€13,834 | -67.2% |
| Operating profit (loss) | 9901 | €16,843 | €4,459 | -€12,384 | -73.5% |
| Financial charges | 65/66B | €402 | €186 | -€216 | -53.7% |
| Recurring financial charges | 65 | €402 | €186 | -€216 | -53.7% |
| Profit (loss) for the period before taxes | 9903 | €16,441 | €4,273 | -€12,168 | -74.0% |
| Income taxes | 67/77 | €247 | €269 | +€22 | +9.0% |
| Profit (loss) for the period | 9904 | €16,195 | €4,004 | -€12,190 | -75.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,195 | €4,004 | -€12,190 | -75.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.