RISTANA SHOE: what changed
What changed
RISTANA SHOE
NACE 14.299, Manufacture of wearing apparel
filed annual accounts (NBB)
Net result for the year
€40,387
2024 · €134,318-€93,930
Equity
€2.0m
2024 · €2.0m+€40,387
Cash
€13,350
2024 · €14,660-€1,310
Balance sheet total
€2.0m
2024 · €2.0m-€12,931
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Reserves +€40,387
up €40,387 (+2.1%), from €2.0m to €2.0m
of which Distributable reserves: +€40,387
- Trade debts -€35,186
down €35,186 (-97.0%), from €36,258 to €1,072
Income statement
- Gross operating margin -€72,654
down €72,654 (-75.3%), from €96,463 to €23,809
- Financial charges +€40,027
up €40,027, from -€39,748 to €279
- Taxes -€18,087
down €18,087, from €17,864 to -€223
- Financial income +€8,570
up €8,570 (+43.4%), from €19,758 to €28,328
- Depreciation +€7,881
up €7,881 (+292%), from €2,695 to €10,576
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€134,318
Gross operating margin
-€72,654
Depreciation
-€7,881
Other operating charges
-€26
Financial income
+€8,570
Financial charges
-€40,027
Taxes
+€18,087
Result 2025
€40,387
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1,303
Investment
-€2,717
Financing
+€104
Cash 2024
€14,660
From operations (derived)
+€1,303
Net result for the year
+€40,387
Depreciation
+€10,576
Receivables after one year
-€10,000
Receivables within one year
+€14,584
Deferred charges and accrued income
-€822
Trade debts
-€35,186
Tax, wage and social debts
-€17,126
Accrued charges and deferred income
-€1,110
Investment (derived)
-€2,717
Current investments
-€2,717
Financing
+€104
Short-term financial debts
+€104
Cash 2025
€13,350
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,027,504 | €2,014,573 | -€12,931 | -0.6% |
| Fixed assets | 21/28 | €50,185 | €39,609 | -€10,576 | -21.1% |
| Tangible fixed assets | 22/27 | €50,185 | €39,609 | -€10,576 | -21.1% |
| Furniture and vehicles | 24 | €50,185 | €39,609 | -€10,576 | -21.1% |
| Current assets | 29/58 | €1,977,319 | €1,974,963 | -€2,355 | -0.1% |
| Amounts receivable after more than one year | 29 | €357,263 | €367,263 | +€10,000 | +2.8% |
| Other amounts receivable | 291 | €357,263 | €367,263 | +€10,000 | +2.8% |
| Amounts receivable within one year | 40/41 | €403,604 | €389,019 | -€14,584 | -3.6% |
| Trade receivables | 40 | €16,169 | €6,961 | -€9,208 | -56.9% |
| Other amounts receivable | 41 | €387,434 | €382,058 | -€5,376 | -1.4% |
| Current investments | 50/53 | €1,200,780 | €1,203,497 | +€2,717 | +0.2% |
| Cash at bank and in hand | 54/58 | €14,660 | €13,350 | -€1,310 | -8.9% |
| Deferred charges and accrued income | 490/1 | €1,012 | €1,835 | +€822 | +81.2% |
| Total equity and liabilities | 10/49 | €2,027,504 | €2,014,573 | -€12,931 | -0.6% |
| Equity | 10/15 | €1,969,934 | €2,010,322 | +€40,387 | +2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,951,334 | €1,991,722 | +€40,387 | +2.1% |
| Non-distributable reserves | 130/1 | €4,904 | €4,904 | = | 0.0% |
| Other | 1319 | €4,904 | €4,904 | = | 0.0% |
| Distributable reserves | 133 | €1,946,430 | €1,986,818 | +€40,387 | +2.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €57,569 | €4,251 | -€53,318 | -92.6% |
| Amounts payable within one year | 42/48 | €56,459 | €4,251 | -€52,208 | -92.5% |
| Financial debts | 43 | - | €104 | +€104 | |
| Credit institutions | 430/8 | - | €104 | +€104 | |
| Trade debts | 44 | €36,258 | €1,072 | -€35,186 | -97.0% |
| Suppliers | 440/4 | €36,258 | €1,072 | -€35,186 | -97.0% |
| Taxes, remuneration and social security | 45 | €20,201 | €3,075 | -€17,126 | -84.8% |
| Taxes | 450/3 | €20,201 | €3,075 | -€17,126 | -84.8% |
| Accrued charges and deferred income | 492/3 | €1,110 | €0 | -€1,110 | -100% |
| Non-recurring operating income | 76A | €100,000 | €50,673 | -€49,327 | -49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,695 | €10,576 | +€7,881 | +292% |
| Other operating charges | 640/8 | €1,092 | €1,118 | +€26 | +2.4% |
| Gross operating margin | 9900 | €96,463 | €23,809 | -€72,654 | -75.3% |
| Operating profit (loss) | 9901 | €92,676 | €12,115 | -€80,561 | -86.9% |
| Financial income | 75/76B | €19,758 | €28,328 | +€8,570 | +43.4% |
| Recurring financial income | 75 | €19,758 | €28,328 | +€8,570 | +43.4% |
| Financial charges | 65/66B | -€39,748 | €279 | +€40,027 | |
| Recurring financial charges | 65 | -€39,748 | €279 | +€40,027 | |
| Profit (loss) for the period before taxes | 9903 | €152,182 | €40,164 | -€112,018 | -73.6% |
| Income taxes | 67/77 | €17,864 | -€223 | -€18,087 | |
| Profit (loss) for the period | 9904 | €134,318 | €40,387 | -€93,930 | -69.9% |
| Profit (loss) for the period to be appropriated | 9905 | €134,318 | €40,387 | -€93,930 | -69.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.