RIOSUMA: 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.
RIOSUMA
Largest movements
- Stocks and contracts +€3,736
up €3,736 (+82.8%), from €4,514 to €8,249
- Cash -€2,927
down €2,927 (-20.0%), from €14,598 to €11,671
mainly Net result for the year (-€7,743) and Stocks and contracts (-€3,736)
- Receivables within one year -€1,128
down €1,128 (-55.3%), from €2,040 to €912
of which Other amounts receivable: -€971
- Other debts +€8,979
up €8,979, from €0 to €8,979
- Profit (loss) carried forward -€7,743
down €7,743 (-69.1%), from €11,213 to €3,470
- Tax, wage and social debts -€1,127
down €1,127 (-100.0%), from €1,127 to €0
- Trade debts -€373
down €373 (-5.8%), from €6,457 to €6,083
- Gross operating margin -€10,977
down €10,977, from €5,797 to -€5,180
- Other operating charges +€74
up €74 (+3.3%), from €2,217 to €2,291
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
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 | €23,852 | €23,533 | -€319 | -1.3% |
| Fixed assets | 21/28 | €2,700 | €2,700 | = | 0.0% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €21,152 | €20,833 | -€319 | -1.5% |
| Stocks and contracts in progress | 3 | €4,514 | €8,249 | +€3,736 | +82.8% |
| Stocks | 30/36 | €4,514 | €8,249 | +€3,736 | +82.8% |
| Amounts receivable within one year | 40/41 | €2,040 | €912 | -€1,128 | -55.3% |
| Trade receivables | 40 | €816 | €659 | -€157 | -19.2% |
| Other amounts receivable | 41 | €1,224 | €253 | -€971 | -79.3% |
| Cash at bank and in hand | 54/58 | €14,598 | €11,671 | -€2,927 | -20.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €23,852 | €23,533 | -€319 | -1.3% |
| Equity | 10/15 | €16,213 | €8,470 | -€7,743 | -47.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,213 | €3,470 | -€7,743 | -69.1% |
| Amounts payable | 17/49 | €7,639 | €15,063 | +€7,424 | +97.2% |
| Amounts payable within one year | 42/48 | €7,584 | €15,063 | +€7,479 | +98.6% |
| Trade debts | 44 | €6,457 | €6,083 | -€373 | -5.8% |
| Suppliers | 440/4 | €6,457 | €6,083 | -€373 | -5.8% |
| Taxes, remuneration and social security | 45 | €1,127 | €0 | -€1,127 | -100.0% |
| Taxes | 450/3 | €1,127 | €0 | -€1,127 | -100.0% |
| Other amounts payable | 47/48 | €0 | €8,979 | +€8,979 | |
| Accrued charges and deferred income | 492/3 | €55 | €0 | -€55 | -100.0% |
| Other operating charges | 640/8 | €2,217 | €2,291 | +€74 | +3.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €5,797 | -€5,180 | -€10,977 | |
| Operating profit (loss) | 9901 | €3,580 | -€7,470 | -€11,051 | |
| Financial income | 75/76B | €14 | €0 | -€14 | -100.0% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -100.0% |
| Financial charges | 65/66B | €216 | €272 | +€57 | +26.4% |
| Recurring financial charges | 65 | €216 | €272 | +€57 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €3,379 | -€7,743 | -€11,121 | |
| Profit (loss) for the period | 9904 | €3,379 | -€7,743 | -€11,121 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,379 | -€7,743 | -€11,121 |
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 9 October 2026 via checked.be.