RIVELLA: what changed
Two fiscal 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.
RIVELLA
Largest movements
- Cash +€14,536
up €14,536 (+15.7%), from €92,291 to €106,826
mainly Other debts (+€26,283) and Net result for the year (+€21,125)
- Other debts +€26,283
up €26,283 (+3644.8%), from €721 to €27,004
- Reserves -€5,880
down €5,880 (-7.1%), from €82,777 to €76,897
- Trade debts -€3,036
down €3,036 (-85.7%), from €3,541 to €505
- Tax, wage and social debts -€1,925
down €1,925 (-32.0%), from €6,006 to €4,081
- Gross operating margin +€2,597
up €2,597 (+8.9%), from €29,019 to €31,616
- Taxes +€655
up €655 (+7.1%), from €9,163 to €9,818
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,045 | €118,488 | +€15,443 | +15.0% |
| Current assets | 29/58 | €103,045 | €118,488 | +€15,443 | +15.0% |
| Amounts receivable within one year | 40/41 | €10,754 | €11,661 | +€908 | +8.4% |
| Trade receivables | 40 | €10,754 | €11,661 | +€908 | +8.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €92,291 | €106,826 | +€14,536 | +15.7% |
| Total equity and liabilities | 10/49 | €103,045 | €118,488 | +€15,443 | +15.0% |
| Equity | 10/15 | €92,777 | €86,897 | -€5,880 | -6.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €82,777 | €76,897 | -€5,880 | -7.1% |
| Distributable reserves | 133 | €82,777 | €76,897 | -€5,880 | -7.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €10,268 | €31,591 | +€21,323 | +207.7% |
| Amounts payable within one year | 42/48 | €10,268 | €31,591 | +€21,323 | +207.7% |
| Trade debts | 44 | €3,541 | €505 | -€3,036 | -85.7% |
| Suppliers | 440/4 | €3,541 | €505 | -€3,036 | -85.7% |
| Taxes, remuneration and social security | 45 | €6,006 | €4,081 | -€1,925 | -32.0% |
| Taxes | 450/3 | €6,006 | €4,081 | -€1,925 | -32.0% |
| Other amounts payable | 47/48 | €721 | €27,004 | +€26,283 | +3644.8% |
| Other operating charges | 640/8 | €628 | €644 | +€16 | +2.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €29,019 | €31,616 | +€2,597 | +8.9% |
| Operating profit (loss) | 9901 | €28,391 | €30,972 | +€2,581 | +9.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €28,361 | €30,942 | +€2,581 | +9.1% |
| Income taxes | 67/77 | €9,163 | €9,818 | +€655 | +7.1% |
| Profit (loss) for the period | 9904 | €19,198 | €21,125 | +€1,926 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,198 | €21,125 | +€1,926 | +10.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.