RIVA PMA: 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 PMA
Largest movements
- Cash +€144,756
up €144,756 (+8,150%), from €1,776 to €146,532
mainly Net result for the year (+€156,086) and Trade debts (+€32,000)
- Receivables within one year +€51,957
up €51,957 (+2,027%), from €2,563 to €54,520
of which Other amounts receivable: +€51,112
- Tangible fixed assets +€18,431
up €18,431 (+36.7%), from €50,223 to €68,655
of which Furniture and vehicles: +€11,061
- Deferred charges and accrued income -€5,833
down €5,833 (-65.1%), from €8,959 to €3,125
- Stocks and contracts -€4,269
down €4,269 (-43.6%), from €9,794 to €5,525
- Contributions +€121,860
up €121,860 (+655%), from €18,600 to €140,460
- Profit (loss) carried forward +€56,086
up €56,086 (+59.6%), from -€94,097 to -€38,011
- Trade debts +€32,000
up €32,000 (+448%), from €7,147 to €39,147
- Other debts -€27,610
down €27,610 (-21.4%), from €128,902 to €101,292
- Tax, wage and social debts +€21,420
up €21,420 (+196%), from €10,902 to €32,322
of which Taxes: +€17,484
- Turnover -€581,174
no longer reported in 2025 (was €581,174)
- Purchases and services -€380,972
no longer reported in 2025 (was €380,972)
- Gross operating margin +€122,155
up €122,155 (+59.1%), from €206,652 to €328,806
- Staff costs +€8,987
up €8,987 (+6.9%), from €130,768 to €139,754
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 | €73,315 | €278,357 | +€205,042 | +280% |
| Fixed assets | 21/28 | €50,223 | €68,655 | +€18,431 | +36.7% |
| Tangible fixed assets | 22/27 | €50,223 | €68,655 | +€18,431 | +36.7% |
| Plant, machinery and equipment | 23 | €3,646 | €12,884 | +€9,238 | +253% |
| Furniture and vehicles | 24 | €1,258 | €12,319 | +€11,061 | +879% |
| Other tangible fixed assets | 26 | €45,319 | €43,452 | -€1,868 | -4.1% |
| Current assets | 29/58 | €23,092 | €209,703 | +€186,611 | +808% |
| Stocks and contracts in progress | 3 | €9,794 | €5,525 | -€4,269 | -43.6% |
| Stocks | 30/36 | €9,794 | €5,525 | -€4,269 | -43.6% |
| Amounts receivable within one year | 40/41 | €2,563 | €54,520 | +€51,957 | +2,027% |
| Trade receivables | 40 | €1,550 | €2,395 | +€845 | +54.5% |
| Other amounts receivable | 41 | €1,013 | €52,125 | +€51,112 | +5,043% |
| Cash at bank and in hand | 54/58 | €1,776 | €146,532 | +€144,756 | +8,150% |
| Deferred charges and accrued income | 490/1 | €8,959 | €3,125 | -€5,833 | -65.1% |
| Total equity and liabilities | 10/49 | €73,315 | €278,357 | +€205,042 | +280% |
| Equity | 10/15 | -€73,637 | €102,449 | +€176,086 | |
| Contributions | 10/11 | €18,600 | €140,460 | +€121,860 | +655% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€94,097 | -€38,011 | +€56,086 | +59.6% |
| Amounts payable | 17/49 | €146,952 | €175,908 | +€28,956 | +19.7% |
| Amounts payable within one year | 42/48 | €146,952 | €175,908 | +€28,956 | +19.7% |
| Trade debts | 44 | €7,147 | €39,147 | +€32,000 | +448% |
| Suppliers | 440/4 | €7,147 | €39,147 | +€32,000 | +448% |
| Advances received on contracts in progress | 46 | - | €3,147 | +€3,147 | |
| Taxes, remuneration and social security | 45 | €10,902 | €32,322 | +€21,420 | +196% |
| Taxes | 450/3 | €1,907 | €19,391 | +€17,484 | +917% |
| Remuneration and social security | 454/9 | €8,995 | €12,931 | +€3,936 | +43.8% |
| Other amounts payable | 47/48 | €128,902 | €101,292 | -€27,610 | -21.4% |
| Turnover | 70 | €581,174 | - | -€581,174 | |
| Goods, raw materials, services and sundry goods | 60/61 | €380,972 | - | -€380,972 | |
| Remuneration, social security and pensions | 62 | €130,768 | €139,754 | +€8,987 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,736 | €19,856 | -€880 | -4.2% |
| Other operating charges | 640/8 | €2,826 | €3,776 | +€949 | +33.6% |
| Gross operating margin | 9900 | €206,652 | €328,806 | +€122,155 | +59.1% |
| Operating profit (loss) | 9901 | €52,322 | €165,421 | +€113,099 | +216% |
| Financial income | 75/76B | - | €125 | +€125 | |
| Recurring financial income | 75 | - | €125 | +€125 | |
| Financial charges | 65/66B | €7,371 | €9,460 | +€2,089 | +28.3% |
| Recurring financial charges | 65 | €7,371 | €9,460 | +€2,089 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | €44,951 | €156,086 | +€111,135 | +247% |
| Profit (loss) for the period | 9904 | €44,951 | €156,086 | +€111,135 | +247% |
| Profit (loss) for the period to be appropriated | 9905 | €44,951 | €156,086 | +€111,135 | +247% |
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 21 October 2026 via checked.be.