RIVA - LINE: 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 - LINE
Largest movements
- Tangible fixed assets -€36,944
down €36,944 (-39.2%), from €94,352 to €57,408
of which Leasing and similar rights: -€36,709
- Cash -€26,844
down €26,844 (-91.6%), from €29,298 to €2,454
mainly Debts after one year (-€49,790) and Current portion of long-term debt (-€45,870)
- Receivables within one year -€16,358
down €16,358 (-41.6%), from €39,346 to €22,988
of which Trade receivables: -€12,450
- Debts after one year -€49,790
down €49,790 (-69.1%), from €72,079 to €22,289
- Current portion of long-term debt -€45,870
down €45,870 (-71.2%), from €64,448 to €18,578
- Other debts +€23,415
new in 2025: €23,415
- Tax, wage and social debts -€9,384
down €9,384 (-20.0%), from €47,034 to €37,650
of which Remuneration and social security: -€10,704
- Profit (loss) carried forward +€7,670
up €7,670 (+10.5%), from -€73,295 to -€65,625
- Other operating charges -€53,770
down €53,770 (-98.2%), from €54,744 to €975
- Gross operating margin -€49,266
down €49,266 (-22.7%), from €216,746 to €167,480
- Staff costs +€30,057
up €30,057 (+39.4%), from €76,282 to €106,339
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.
Cash bridge derived
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 | €163,533 | €83,386 | -€80,146 | -49.0% |
| Fixed assets | 21/28 | €94,889 | €57,945 | -€36,944 | -38.9% |
| Tangible fixed assets | 22/27 | €94,352 | €57,408 | -€36,944 | -39.2% |
| Furniture and vehicles | 24 | €940 | €705 | -€235 | -25.0% |
| Leasing and similar rights | 25 | €93,412 | €56,703 | -€36,709 | -39.3% |
| Financial fixed assets | 28 | €537 | €537 | = | 0.0% |
| Current assets | 29/58 | €68,644 | €25,442 | -€43,202 | -62.9% |
| Amounts receivable within one year | 40/41 | €39,346 | €22,988 | -€16,358 | -41.6% |
| Trade receivables | 40 | €35,438 | €22,988 | -€12,450 | -35.1% |
| Other amounts receivable | 41 | €3,908 | - | -€3,908 | |
| Cash at bank and in hand | 54/58 | €29,298 | €2,454 | -€26,844 | -91.6% |
| Total equity and liabilities | 10/49 | €163,533 | €83,386 | -€80,146 | -49.0% |
| Equity | 10/15 | -€48,295 | -€40,625 | +€7,670 | +15.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,295 | -€65,625 | +€7,670 | +10.5% |
| Amounts payable | 17/49 | €211,828 | €124,011 | -€87,816 | -41.5% |
| Amounts payable after more than one year | 17 | €72,079 | €22,289 | -€49,790 | -69.1% |
| Financial debts | 170/4 | €72,079 | €22,289 | -€49,790 | -69.1% |
| Amounts payable within one year | 42/48 | €139,749 | €101,722 | -€38,026 | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €64,448 | €18,578 | -€45,870 | -71.2% |
| Trade debts | 44 | €28,266 | €22,079 | -€6,187 | -21.9% |
| Suppliers | 440/4 | €28,266 | €22,079 | -€6,187 | -21.9% |
| Taxes, remuneration and social security | 45 | €47,034 | €37,650 | -€9,384 | -20.0% |
| Taxes | 450/3 | €28,729 | €30,049 | +€1,320 | +4.6% |
| Remuneration and social security | 454/9 | €18,305 | €7,601 | -€10,704 | -58.5% |
| Other amounts payable | 47/48 | - | €23,415 | +€23,415 | |
| Remuneration, social security and pensions | 62 | €76,282 | €106,339 | +€30,057 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,914 | €36,944 | +€30 | +0.1% |
| Other operating charges | 640/8 | €54,744 | €975 | -€53,770 | -98.2% |
| Gross operating margin | 9900 | €216,746 | €167,480 | -€49,266 | -22.7% |
| Operating profit (loss) | 9901 | €48,806 | €23,222 | -€25,584 | -52.4% |
| Financial income | 75/76B | €334 | €0 | -€333 | -100.0% |
| Recurring financial income | 75 | €334 | €0 | -€333 | -100.0% |
| Financial charges | 65/66B | €14,244 | €15,552 | +€1,308 | +9.2% |
| Recurring financial charges | 65 | €14,244 | €15,552 | +€1,308 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €34,895 | €7,670 | -€27,225 | -78.0% |
| Profit (loss) for the period | 9904 | €34,895 | €7,670 | -€27,225 | -78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,895 | €7,670 | -€27,225 | -78.0% |
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 11 October 2026 via checked.be.