RiVi: 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.
RiVi
Largest movements
- Tangible fixed assets -€1,771
down €1,771 (-11.2%), from €15,755 to €13,984
of which Furniture and vehicles: -€4,250
- Deferred charges and accrued income +€1,289
new in 2025: €1,289
- Cash +€839
up €839 (+25.0%), from €3,359 to €4,198
mainly Net result for the year (+€11,599) and Depreciation (+€5,035)
- Receivables within one year -€495
down €495 (-33.1%), from €1,493 to €998
of which Trade receivables: -€418
- Profit (loss) carried forward +€19,094
no longer reported in 2025 (was -€19,094)
- Other debts -€11,688
down €11,688 (-49.2%), from €23,749 to €12,061
- Reserves -€7,495
down €7,495 (-74.9%), from €10,000 to €2,505
- Trade debts -€1,207
down €1,207 (-30.5%), from €3,951 to €2,744
- Tax, wage and social debts +€1,159
new in 2025: €1,159
- Gross operating margin +€33,443
up €33,443, from -€13,566 to €19,877
- Taxes +€842
up €842 (+265%), from €318 to €1,159
- Depreciation +€516
up €516 (+11.4%), from €4,519 to €5,035
- Other operating charges +€373
up €373 (+35.9%), from €1,036 to €1,409
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 | €20,607 | €20,469 | -€137 | -0.7% |
| Fixed assets | 21/28 | €15,755 | €13,984 | -€1,771 | -11.2% |
| Tangible fixed assets | 22/27 | €15,755 | €13,984 | -€1,771 | -11.2% |
| Plant, machinery and equipment | 23 | €1,297 | €3,776 | +€2,479 | +191% |
| Furniture and vehicles | 24 | €14,458 | €10,208 | -€4,250 | -29.4% |
| Current assets | 29/58 | €4,852 | €6,485 | +€1,633 | +33.7% |
| Amounts receivable within one year | 40/41 | €1,493 | €998 | -€495 | -33.1% |
| Trade receivables | 40 | €418 | - | -€418 | |
| Other amounts receivable | 41 | €1,075 | €998 | -€76 | -7.1% |
| Cash at bank and in hand | 54/58 | €3,359 | €4,198 | +€839 | +25.0% |
| Deferred charges and accrued income | 490/1 | - | €1,289 | +€1,289 | |
| Total equity and liabilities | 10/49 | €20,607 | €20,469 | -€137 | -0.7% |
| Equity | 10/15 | -€7,094 | €4,505 | +€11,599 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €2,505 | -€7,495 | -74.9% |
| Distributable reserves | 133 | €10,000 | €2,505 | -€7,495 | -74.9% |
| Profit (loss) carried forward | 14 | -€19,094 | - | +€19,094 | |
| Amounts payable | 17/49 | €27,700 | €15,964 | -€11,736 | -42.4% |
| Amounts payable within one year | 42/48 | €27,700 | €15,964 | -€11,736 | -42.4% |
| Trade debts | 44 | €3,951 | €2,744 | -€1,207 | -30.5% |
| Suppliers | 440/4 | €3,951 | €2,744 | -€1,207 | -30.5% |
| Taxes, remuneration and social security | 45 | - | €1,159 | +€1,159 | |
| Taxes | 450/3 | - | €1,159 | +€1,159 | |
| Other amounts payable | 47/48 | €23,749 | €12,061 | -€11,688 | -49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,519 | €5,035 | +€516 | +11.4% |
| Other operating charges | 640/8 | €1,036 | €1,409 | +€373 | +35.9% |
| Gross operating margin | 9900 | -€13,566 | €19,877 | +€33,443 | |
| Operating profit (loss) | 9901 | -€19,121 | €13,433 | +€32,554 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €635 | €675 | +€40 | +6.3% |
| Recurring financial charges | 65 | €635 | €675 | +€40 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | -€19,756 | €12,758 | +€32,514 | |
| Income taxes | 67/77 | €318 | €1,159 | +€842 | +265% |
| Profit (loss) for the period | 9904 | -€20,074 | €11,599 | +€31,673 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,074 | €11,599 | +€31,673 |
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 25 October 2026 via checked.be.