RIVA CONSTRUCT: 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.
RIVA CONSTRUCT
Largest movements
- Receivables within one year +€49,445
up €49,445 (+3,801%), from €1,301 to €50,746
of which Trade receivables: +€49,037
- Tangible fixed assets +€12,000
new in 2024: €12,000
- Cash +€11,320
up €11,320 (+5,116%), from €221 to €11,541
mainly Current portion of long-term debt (+€33,810) and Other debts (+€19,382)
- Stocks and contracts +€1,354
new in 2024: €1,354
- Current portion of long-term debt +€33,810
new in 2024: €33,810
- Other debts +€19,382
up €19,382 (+293%), from €6,624 to €26,006
- Trade debts +€15,226
up €15,226 (+692%), from €2,201 to €17,427
- Profit (loss) carried forward +€6,103
up €6,103 (+52.2%), from -€11,694 to -€5,590
- Gross operating margin +€13,069
up €13,069, from -€175 to €12,893
- Depreciation -€2,383
down €2,383 (-44.3%), from €5,383 to €3,000
- Financial charges +€1,251
up €1,251 (+1,037%), from €121 to €1,372
- Other operating charges +€1,103
up €1,103 (+1,012%), from €109 to €1,212
- Taxes +€924
new in 2024: €924
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,522 | €75,813 | +€74,291 | +4,881% |
| Fixed assets | 21/28 | - | €12,000 | +€12,000 | |
| Tangible fixed assets | 22/27 | - | €12,000 | +€12,000 | |
| Furniture and vehicles | 24 | - | €12,000 | +€12,000 | |
| Current assets | 29/58 | €1,522 | €63,813 | +€62,291 | +4,093% |
| Stocks and contracts in progress | 3 | - | €1,354 | +€1,354 | |
| Stocks | 30/36 | - | €1,354 | +€1,354 | |
| Amounts receivable within one year | 40/41 | €1,301 | €50,746 | +€49,445 | +3,801% |
| Trade receivables | 40 | €1,245 | €50,283 | +€49,037 | +3,938% |
| Other amounts receivable | 41 | €55 | €463 | +€408 | +736% |
| Cash at bank and in hand | 54/58 | €221 | €11,541 | +€11,320 | +5,116% |
| Deferred charges and accrued income | 490/1 | - | €172 | +€172 | |
| Total equity and liabilities | 10/49 | €1,522 | €75,813 | +€74,291 | +4,881% |
| Equity | 10/15 | -€8,694 | -€2,590 | +€6,103 | +70.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,694 | -€5,590 | +€6,103 | +52.2% |
| Amounts payable | 17/49 | €10,215 | €78,404 | +€68,188 | +667% |
| Amounts payable within one year | 42/48 | €10,215 | €78,404 | +€68,188 | +667% |
| Current portion of amounts payable after more than one year | 42 | - | €33,810 | +€33,810 | |
| Trade debts | 44 | €2,201 | €17,427 | +€15,226 | +692% |
| Suppliers | 440/4 | €2,201 | €17,427 | +€15,226 | +692% |
| Taxes, remuneration and social security | 45 | €1,391 | €1,160 | -€230 | -16.6% |
| Taxes | 450/3 | €1,391 | €1,160 | -€230 | -16.6% |
| Other amounts payable | 47/48 | €6,624 | €26,006 | +€19,382 | +293% |
| Remuneration, social security and pensions | 62 | - | €284 | +€284 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,383 | €3,000 | -€2,383 | -44.3% |
| Other operating charges | 640/8 | €109 | €1,212 | +€1,103 | +1,012% |
| Gross operating margin | 9900 | -€175 | €12,893 | +€13,069 | |
| Operating profit (loss) | 9901 | -€5,668 | €8,398 | +€14,066 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €121 | €1,372 | +€1,251 | +1,037% |
| Recurring financial charges | 65 | €121 | €1,372 | +€1,251 | +1,037% |
| Profit (loss) for the period before taxes | 9903 | -€5,788 | €7,027 | +€12,815 | |
| Income taxes | 67/77 | - | €924 | +€924 | |
| Profit (loss) for the period | 9904 | -€5,788 | €6,103 | +€11,891 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,788 | €6,103 | +€11,891 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.