RIVA AUDIO: 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.
What changed
RIVA AUDIO
NACE 46.431, Wholesale of electrical household appliances and audio-video equipment
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€18,643
2024 · €32,471-€13,828
Equity
€385,442
2024 · €370,877+€14,565
Cash
€12,784
2024 · -+€12,784
Balance sheet total
€1.8m
2024 · €1.6m+€135,534
Largest movements
Assets
- Receivables within one year +€116,778
up €116,778 (+20.2%), from €579,089 to €695,867
of which Trade receivables: +€113,911
- Stocks and contracts +€59,473
up €59,473 (+66.6%), from €89,312 to €148,785
- Tangible fixed assets -€47,490
down €47,490 (-5.3%), from €891,010 to €843,520
of which Furniture and vehicles: -€41,505
Equity and liabilities
- Accrued charges and deferred income +€206,383
new in 2025: €206,383
- Debts after one year -€93,713
down €93,713 (-16.2%), from €579,699 to €485,986
- Short-term financial debts -€50,411
down €50,411 (-33.5%), from €150,411 to €100,000
- Other debts +€49,434
up €49,434 (+81.8%), from €60,405 to €109,839
Income statement
- Turnover -€218,892
down €218,892 (-9.9%), from €2.2m to €2.0m
- Purchases and services -€202,894
down €202,894 (-11.4%), from €1.8m to €1.6m
- Staff costs +€40,889
up €40,889 (+11.5%), from €355,017 to €395,906
- Other operating charges -€25,462
down €25,462 (-80.5%), from €31,624 to €6,162
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.
Result 2024
€32,471
Gross operating margin
+€9,794
Staff costs
-€40,889
Depreciation
+€1,248
Write-downs
-€6,916
Other operating charges
+€25,462
Other operating items
-€664
Financial income
-€2,473
Financial charges
-€4,977
Taxes
+€5,587
Result 2025
€18,643
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€205,111
Investment
-€43,801
Financing
-€148,526
Cash 2024
€0
From operations (derived)
+€205,111
Net result for the year
+€18,643
Depreciation
+€94,799
Stocks and contracts
-€59,473
Receivables within one year
-€116,778
Deferred charges and accrued income
+€2,503
Trade debts
+€13,876
Tax, wage and social debts
-€4,276
Other debts
+€49,434
Accrued charges and deferred income
+€206,383
Investment (derived)
-€43,801
Investment in fixed assets (net)
-€43,801
Financing
-€148,526
Debts after one year
-€93,713
Current portion of long-term debt
-€324
Short-term financial debts
-€50,411
Contributions, distributions and other
-€4,078
Cash 2025
€12,784
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,634,758 | €1,770,292 | +€135,534 | +8.3% |
| Formation expenses | 20 | €58,907 | €55,399 | -€3,508 | -6.0% |
| Fixed assets | 21/28 | €891,878 | €844,388 | -€47,490 | -5.3% |
| Tangible fixed assets | 22/27 | €891,010 | €843,520 | -€47,490 | -5.3% |
| Land and buildings | 22 | €731,784 | €727,410 | -€4,374 | -0.6% |
| Plant, machinery and equipment | 23 | €60,962 | €59,351 | -€1,611 | -2.6% |
| Furniture and vehicles | 24 | €98,264 | €56,759 | -€41,505 | -42.2% |
| Financial fixed assets | 28 | €868 | €868 | = | 0.0% |
| Current assets | 29/58 | €683,973 | €870,505 | +€186,532 | +27.3% |
| Stocks and contracts in progress | 3 | €89,312 | €148,785 | +€59,473 | +66.6% |
| Stocks | 30/36 | €89,312 | €148,785 | +€59,473 | +66.6% |
| Amounts receivable within one year | 40/41 | €579,089 | €695,867 | +€116,778 | +20.2% |
| Trade receivables | 40 | €579,089 | €693,000 | +€113,911 | +19.7% |
| Other amounts receivable | 41 | - | €2,867 | +€2,867 | |
| Cash at bank and in hand | 54/58 | - | €12,784 | +€12,784 | |
| Deferred charges and accrued income | 490/1 | €15,572 | €13,069 | -€2,503 | -16.1% |
| Total equity and liabilities | 10/49 | €1,634,758 | €1,770,292 | +€135,534 | +8.3% |
| Equity | 10/15 | €370,877 | €385,442 | +€14,565 | +3.9% |
| Contributions | 10/11 | €20,100 | €20,100 | = | 0.0% |
| Revaluation surpluses | 12 | €155,000 | €155,000 | = | 0.0% |
| Reserves | 13 | €67,010 | €82,010 | +€15,000 | +22.4% |
| Distributable reserves | 133 | €67,010 | €82,010 | +€15,000 | +22.4% |
| Profit (loss) carried forward | 14 | €70,614 | €74,257 | +€3,643 | +5.2% |
| Investment grants | 15 | €58,153 | €54,075 | -€4,078 | -7.0% |
| Amounts payable | 17/49 | €1,263,881 | €1,384,850 | +€120,969 | +9.6% |
| Amounts payable after more than one year | 17 | €579,699 | €485,986 | -€93,713 | -16.2% |
| Financial debts | 170/4 | €579,699 | €485,986 | -€93,713 | -16.2% |
| Amounts payable within one year | 42/48 | €684,182 | €692,481 | +€8,299 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €114,927 | €114,603 | -€324 | -0.3% |
| Financial debts | 43 | €150,411 | €100,000 | -€50,411 | -33.5% |
| Credit institutions | 430/8 | €150,411 | €100,000 | -€50,411 | -33.5% |
| Trade debts | 44 | €249,976 | €263,852 | +€13,876 | +5.6% |
| Suppliers | 440/4 | €249,976 | €263,852 | +€13,876 | +5.6% |
| Taxes, remuneration and social security | 45 | €108,463 | €104,187 | -€4,276 | -3.9% |
| Taxes | 450/3 | €58,712 | €66,683 | +€7,971 | +13.6% |
| Remuneration and social security | 454/9 | €49,751 | €37,504 | -€12,247 | -24.6% |
| Other amounts payable | 47/48 | €60,405 | €109,839 | +€49,434 | +81.8% |
| Accrued charges and deferred income | 492/3 | - | €206,383 | +€206,383 | |
| Turnover | 70 | €2,219,714 | €2,000,822 | -€218,892 | -9.9% |
| Non-recurring operating income | 76A | €61,827 | €37,898 | -€23,929 | -38.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,774,040 | €1,571,146 | -€202,894 | -11.4% |
| Remuneration, social security and pensions | 62 | €355,017 | €395,906 | +€40,889 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,047 | €94,799 | -€1,248 | -1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,507 | €10,423 | +€6,916 | +197% |
| Other operating charges | 640/8 | €31,624 | €6,162 | -€25,462 | -80.5% |
| Non-recurring operating charges | 66A | - | €664 | +€664 | |
| Gross operating margin | 9900 | €507,501 | €517,295 | +€9,794 | +1.9% |
| Operating profit (loss) | 9901 | €21,306 | €9,341 | -€11,965 | -56.2% |
| Financial income | 75/76B | €45,922 | €43,449 | -€2,473 | -5.4% |
| Recurring financial income | 75 | €45,922 | €43,449 | -€2,473 | -5.4% |
| Financial charges | 65/66B | €28,573 | €33,550 | +€4,977 | +17.4% |
| Recurring financial charges | 65 | €28,573 | €33,550 | +€4,977 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €38,655 | €19,240 | -€19,415 | -50.2% |
| Income taxes | 67/77 | €6,184 | €597 | -€5,587 | -90.3% |
| Profit (loss) for the period | 9904 | €32,471 | €18,643 | -€13,828 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,471 | €18,643 | -€13,828 | -42.6% |
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 14 October 2026 via checked.be.