Riva Wines: 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 Wines
Largest movements
- Receivables within one year -€33,801
down €33,801 (-73.4%), from €46,044 to €12,242
of which Other amounts receivable: -€26,976
- Current portion of long-term debt -€55,898
down €55,898 (-43.5%), from €128,459 to €72,561
- Reserves +€31,830
up €31,830 (+37.3%), from €85,318 to €117,148
- Other debts +€25,574
up €25,574 (+598%), from €4,277 to €29,852
- Debts after one year -€13,717
down €13,717 (-2.3%), from €597,797 to €584,080
- Gross operating margin +€2,257
up €2,257 (+4.8%), from €46,795 to €49,052
- Depreciation +€1,602
up €1,602, from €0 to €1,602
- Financial charges -€1,251
down €1,251 (-15.3%), from €8,172 to €6,921
- Financial income -€906
down €906 (-100%), from €906 to €0
- Taxes -€508
down €508 (-6.1%), from €8,353 to €7,845
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 | €846,937 | €826,829 | -€20,107 | -2.4% |
| Fixed assets | 21/28 | €800,000 | €806,696 | +€6,696 | +0.8% |
| Tangible fixed assets | 22/27 | - | €6,696 | +€6,696 | |
| Plant, machinery and equipment | 23 | - | €3,152 | +€3,152 | |
| Furniture and vehicles | 24 | - | €3,544 | +€3,544 | |
| Financial fixed assets | 28 | €800,000 | €800,000 | = | 0.0% |
| Current assets | 29/58 | €46,937 | €20,133 | -€26,804 | -57.1% |
| Amounts receivable within one year | 40/41 | €46,044 | €12,242 | -€33,801 | -73.4% |
| Trade receivables | 40 | €18,150 | €11,325 | -€6,825 | -37.6% |
| Other amounts receivable | 41 | €27,894 | €917 | -€26,976 | -96.7% |
| Cash at bank and in hand | 54/58 | €893 | €7,891 | +€6,997 | +783% |
| Total equity and liabilities | 10/49 | €846,937 | €826,829 | -€20,107 | -2.4% |
| Equity | 10/15 | €90,318 | €122,148 | +€31,830 | +35.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €85,318 | €117,148 | +€31,830 | +37.3% |
| Distributable reserves | 133 | €85,318 | €117,148 | +€31,830 | +37.3% |
| Amounts payable | 17/49 | €756,618 | €704,681 | -€51,937 | -6.9% |
| Amounts payable after more than one year | 17 | €597,797 | €584,080 | -€13,717 | -2.3% |
| Financial debts | 170/4 | €597,797 | €584,080 | -€13,717 | -2.3% |
| Amounts payable within one year | 42/48 | €158,822 | €120,602 | -€38,220 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €128,459 | €72,561 | -€55,898 | -43.5% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €26,085 | €18,189 | -€7,897 | -30.3% |
| Taxes | 450/3 | €21,980 | €17,133 | -€4,847 | -22.1% |
| Remuneration and social security | 454/9 | €4,105 | €1,055 | -€3,050 | -74.3% |
| Other amounts payable | 47/48 | €4,277 | €29,852 | +€25,574 | +598% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €1,602 | +€1,602 | |
| Other operating charges | 640/8 | €1,213 | €855 | -€358 | -29.5% |
| Gross operating margin | 9900 | €46,795 | €49,052 | +€2,257 | +4.8% |
| Operating profit (loss) | 9901 | €45,582 | €46,595 | +€1,013 | +2.2% |
| Financial income | 75/76B | €906 | €0 | -€906 | -100% |
| Recurring financial income | 75 | €906 | €0 | -€906 | -100% |
| Financial charges | 65/66B | €8,172 | €6,921 | -€1,251 | -15.3% |
| Recurring financial charges | 65 | €8,172 | €6,921 | -€1,251 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €38,317 | €39,674 | +€1,358 | +3.5% |
| Income taxes | 67/77 | €8,353 | €7,845 | -€508 | -6.1% |
| Profit (loss) for the period | 9904 | €29,964 | €31,830 | +€1,866 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,964 | €31,830 | +€1,866 | +6.2% |
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 18 October 2026 via checked.be.