RIVA DEL LAGO: 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 DEL LAGO
Largest movements
- Receivables within one year +€173,671
up €173,671 (+44.7%), from €388,688 to €562,359
of which Other amounts receivable: +€166,291
- Tangible fixed assets -€32,131
down €32,131 (-1.9%), from €1.7m to €1.6m
of which Land and buildings: -€31,987
- Other debts +€177,045
up €177,045 (+136%), from €130,299 to €307,343
- Profit (loss) carried forward -€47,483
down €47,483 (-49.6%), from -€95,645 to -€143,128
- Current portion of long-term debt +€28,453
up €28,453 (+54.5%), from €52,170 to €80,623
- Gross operating margin -€36,502
down €36,502 (-21.9%), from €166,696 to €130,194
- Financial charges +€13,630
up €13,630 (+52.7%), from €25,873 to €39,502
- Depreciation +€11,482
up €11,482 (+8.5%), from €134,537 to €146,020
- Financial income +€10,493
up €10,493 (+181%), from €5,798 to €16,290
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 | €2,083,280 | €2,223,717 | +€140,438 | +6.7% |
| Fixed assets | 21/28 | €1,678,604 | €1,646,473 | -€32,131 | -1.9% |
| Tangible fixed assets | 22/27 | €1,678,604 | €1,646,473 | -€32,131 | -1.9% |
| Land and buildings | 22 | €1,589,852 | €1,557,864 | -€31,987 | -2.0% |
| Plant, machinery and equipment | 23 | €22,668 | €18,437 | -€4,231 | -18.7% |
| Furniture and vehicles | 24 | €66,084 | €70,171 | +€4,087 | +6.2% |
| Current assets | 29/58 | €404,676 | €577,245 | +€172,569 | +42.6% |
| Amounts receivable within one year | 40/41 | €388,688 | €562,359 | +€173,671 | +44.7% |
| Trade receivables | 40 | €12,890 | €20,270 | +€7,380 | +57.3% |
| Other amounts receivable | 41 | €375,798 | €542,089 | +€166,291 | +44.3% |
| Cash at bank and in hand | 54/58 | €7,385 | €11,951 | +€4,565 | +61.8% |
| Deferred charges and accrued income | 490/1 | €8,603 | €2,935 | -€5,667 | -65.9% |
| Total equity and liabilities | 10/49 | €2,083,280 | €2,223,717 | +€140,438 | +6.7% |
| Equity | 10/15 | €410,555 | €363,072 | -€47,483 | -11.6% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,645 | -€143,128 | -€47,483 | -49.6% |
| Amounts payable | 17/49 | €1,672,725 | €1,860,646 | +€187,921 | +11.2% |
| Amounts payable after more than one year | 17 | €1,439,311 | €1,422,583 | -€16,729 | -1.2% |
| Financial debts | 170/4 | €1,439,311 | €1,422,583 | -€16,729 | -1.2% |
| Amounts payable within one year | 42/48 | €233,414 | €438,063 | +€204,649 | +87.7% |
| Current portion of amounts payable after more than one year | 42 | €52,170 | €80,623 | +€28,453 | +54.5% |
| Trade debts | 44 | €34,096 | €39,113 | +€5,017 | +14.7% |
| Suppliers | 440/4 | €34,096 | €39,113 | +€5,017 | +14.7% |
| Taxes, remuneration and social security | 45 | €16,849 | €10,984 | -€5,865 | -34.8% |
| Taxes | 450/3 | €16,849 | €10,984 | -€5,865 | -34.8% |
| Other amounts payable | 47/48 | €130,299 | €307,343 | +€177,045 | +136% |
| Non-recurring operating income | 76A | €20,247 | - | -€20,247 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €134,537 | €146,020 | +€11,482 | +8.5% |
| Other operating charges | 640/8 | €7,217 | €7,956 | +€739 | +10.2% |
| Gross operating margin | 9900 | €166,696 | €130,194 | -€36,502 | -21.9% |
| Operating profit (loss) | 9901 | €24,942 | -€23,781 | -€48,723 | |
| Financial income | 75/76B | €5,798 | €16,290 | +€10,493 | +181% |
| Recurring financial income | 75 | €5,798 | €16,290 | +€10,493 | +181% |
| Financial charges | 65/66B | €25,873 | €39,502 | +€13,630 | +52.7% |
| Recurring financial charges | 65 | €25,873 | €39,502 | +€13,630 | +52.7% |
| Profit (loss) for the period before taxes | 9903 | €4,867 | -€46,993 | -€51,861 | |
| Income taxes | 67/77 | €270 | €490 | +€220 | +81.3% |
| Profit (loss) for the period | 9904 | €4,597 | -€47,483 | -€52,080 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,597 | -€47,483 | -€52,080 |
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 29 October 2026 via checked.be.