RIOVA: 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.
RIOVA
Largest movements
- Stocks and contracts +€210,249
up €210,249 (+54.2%), from €388,250 to €598,499
- Receivables within one year +€111,236
up €111,236 (+56.7%), from €196,268 to €307,504
of which Trade receivables: +€129,260
- Tangible fixed assets -€17,275
down €17,275 (-2.9%), from €604,334 to €587,059
of which Land and buildings: -€17,736
- Trade debts +€163,754
up €163,754 (+126%), from €129,555 to €293,309
- Other debts +€140,313
up €140,313 (+274%), from €51,226 to €191,539
- Profit (loss) carried forward -€99,022
down €99,022 (-11.9%), from €833,731 to €734,709
- Tax, wage and social debts +€59,249
up €59,249 (+108%), from €54,856 to €114,104
- Debts after one year +€23,568
up €23,568 (+270%), from €8,740 to €32,308
- Taxes +€113,269
up €113,269 (+286%), from €39,672 to €152,941
- Gross operating margin +€23,621
up €23,621 (+44.4%), from €53,210 to €76,832
- Depreciation -€3,964
down €3,964 (-17.5%), from €22,639 to €18,675
- Financial charges +€3,416
up €3,416 (+416%), from €821 to €4,237
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 | €1,189,909 | €1,500,011 | +€310,102 | +26.1% |
| Fixed assets | 21/28 | €604,334 | €587,059 | -€17,275 | -2.9% |
| Tangible fixed assets | 22/27 | €604,334 | €587,059 | -€17,275 | -2.9% |
| Land and buildings | 22 | €602,630 | €584,894 | -€17,736 | -2.9% |
| Plant, machinery and equipment | 23 | €591 | €384 | -€208 | -35.1% |
| Furniture and vehicles | 24 | €1,112 | €1,781 | +€669 | +60.1% |
| Current assets | 29/58 | €585,575 | €912,953 | +€327,378 | +55.9% |
| Stocks and contracts in progress | 3 | €388,250 | €598,499 | +€210,249 | +54.2% |
| Stocks | 30/36 | €388,250 | €598,499 | +€210,249 | +54.2% |
| Amounts receivable within one year | 40/41 | €196,268 | €307,504 | +€111,236 | +56.7% |
| Trade receivables | 40 | €170,267 | €299,528 | +€129,260 | +75.9% |
| Other amounts receivable | 41 | €26,001 | €7,977 | -€18,024 | -69.3% |
| Cash at bank and in hand | 54/58 | €1,057 | €6,949 | +€5,892 | +557% |
| Total equity and liabilities | 10/49 | €1,189,909 | €1,500,011 | +€310,102 | +26.1% |
| Equity | 10/15 | €934,286 | €835,264 | -€99,022 | -10.6% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €26,187 | €26,187 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €833,731 | €734,709 | -€99,022 | -11.9% |
| Amounts payable | 17/49 | €255,623 | €664,747 | +€409,124 | +160% |
| Amounts payable after more than one year | 17 | €8,740 | €32,308 | +€23,568 | +270% |
| Financial debts | 170/4 | €8,740 | €32,308 | +€23,568 | +270% |
| Amounts payable within one year | 42/48 | €246,883 | €632,439 | +€385,556 | +156% |
| Current portion of amounts payable after more than one year | 42 | €11,246 | €33,487 | +€22,241 | +198% |
| Trade debts | 44 | €129,555 | €293,309 | +€163,754 | +126% |
| Suppliers | 440/4 | €129,555 | €293,309 | +€163,754 | +126% |
| Taxes, remuneration and social security | 45 | €54,856 | €114,104 | +€59,249 | +108% |
| Taxes | 450/3 | €54,856 | €114,104 | +€59,249 | +108% |
| Other amounts payable | 47/48 | €51,226 | €191,539 | +€140,313 | +274% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,639 | €18,675 | -€3,964 | -17.5% |
| Gross operating margin | 9900 | €53,210 | €76,832 | +€23,621 | +44.4% |
| Operating profit (loss) | 9901 | €30,571 | €58,156 | +€27,585 | +90.2% |
| Financial charges | 65/66B | €821 | €4,237 | +€3,416 | +416% |
| Recurring financial charges | 65 | €821 | €4,237 | +€3,416 | +416% |
| Profit (loss) for the period before taxes | 9903 | €29,750 | €53,919 | +€24,169 | +81.2% |
| Income taxes | 67/77 | €39,672 | €152,941 | +€113,269 | +286% |
| Profit (loss) for the period | 9904 | -€9,922 | -€99,022 | -€89,100 | -898% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,922 | -€99,022 | -€89,100 | -898% |
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 19 October 2026 via checked.be.