RIVIERA CS: 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.
RIVIERA CS
Largest movements
- Current investments +€20,167
up €20,167 (+35.6%), from €56,577 to €76,744
- Cash -€15,079
down €15,079 (-56.5%), from €26,670 to €11,591
mainly Current investments (-€20,167) and Net result for the year (-€7,854)
- Tangible fixed assets -€11,712
down €11,712 (-29.3%), from €40,021 to €28,309
of which Other tangible fixed assets: -€10,241
- Profit (loss) carried forward -€7,854
down €7,854 (-4.6%), from -€171,347 to -€179,201
- Financial income +€2,874
up €2,874 (+385.3%), from €746 to €3,619
- Taxes +€644
up €644 (+291.0%), from €221 to €865
- Gross operating margin -€344
down €344 (-9.5%), from €3,607 to €3,263
- Other operating charges +€198
up €198 (+12.0%), from €1,653 to €1,851
- Financial charges -€169
down €169 (-35.3%), from €477 to €309
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 | €123,561 | €116,948 | -€6,613 | -5.4% |
| Fixed assets | 21/28 | €40,021 | €28,309 | -€11,712 | -29.3% |
| Tangible fixed assets | 22/27 | €40,021 | €28,309 | -€11,712 | -29.3% |
| Plant, machinery and equipment | 23 | €3,685 | €2,214 | -€1,471 | -39.9% |
| Other tangible fixed assets | 26 | €36,336 | €26,095 | -€10,241 | -28.2% |
| Current assets | 29/58 | €83,540 | €88,640 | +€5,099 | +6.1% |
| Current investments | 50/53 | €56,577 | €76,744 | +€20,167 | +35.6% |
| Cash at bank and in hand | 54/58 | €26,670 | €11,591 | -€15,079 | -56.5% |
| Deferred charges and accrued income | 490/1 | €293 | €304 | +€11 | +3.9% |
| Total equity and liabilities | 10/49 | €123,561 | €116,948 | -€6,613 | -5.4% |
| Equity | 10/15 | €116,653 | €108,799 | -€7,854 | -6.7% |
| Contributions | 10/11 | €288,000 | €288,000 | = | 0.0% |
| Capital | 10 | €288,000 | €288,000 | = | 0.0% |
| Issued capital | 100 | €288,000 | €288,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€171,347 | -€179,201 | -€7,854 | -4.6% |
| Amounts payable | 17/49 | €6,908 | €8,150 | +€1,241 | +18.0% |
| Amounts payable within one year | 42/48 | €6,908 | €8,150 | +€1,241 | +18.0% |
| Trade debts | 44 | €2,323 | €2,667 | +€343 | +14.8% |
| Suppliers | 440/4 | €2,323 | €2,667 | +€343 | +14.8% |
| Taxes, remuneration and social security | 45 | €4,585 | €5,483 | +€898 | +19.6% |
| Taxes | 450/3 | €4,585 | €5,483 | +€898 | +19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,776 | €11,712 | -€64 | -0.5% |
| Other operating charges | 640/8 | €1,653 | €1,851 | +€198 | +12.0% |
| Gross operating margin | 9900 | €3,607 | €3,263 | -€344 | -9.5% |
| Operating profit (loss) | 9901 | -€9,823 | -€10,301 | -€478 | -4.9% |
| Financial income | 75/76B | €746 | €3,619 | +€2,874 | +385.3% |
| Recurring financial income | 75 | €746 | €3,619 | +€2,874 | +385.3% |
| Financial charges | 65/66B | €477 | €309 | -€169 | -35.3% |
| Recurring financial charges | 65 | €477 | €309 | -€169 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,554 | -€6,990 | +€2,564 | +26.8% |
| Income taxes | 67/77 | €221 | €865 | +€644 | +291.0% |
| Profit (loss) for the period | 9904 | -€9,775 | -€7,854 | +€1,921 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,775 | -€7,854 | +€1,921 | +19.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.