Riviv'Arte: 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.
Riviv'Arte
Largest movements
- Cash -€8,990
down €8,990 (-47.7%), from €18,843 to €9,853
mainly Other debts (-€26,567) and Investment in fixed assets (net) (-€12,709)
- Tangible fixed assets +€8,427
up €8,427 (+25.3%), from €33,345 to €41,772
of which Furniture and vehicles: +€10,534
- Receivables within one year +€6,772
up €6,772 (+7,525%), from €90 to €6,862
- Stocks and contracts +€1,000
new in 2025: €1,000
- Other debts -€26,567
down €26,567 (-62.1%), from €42,771 to €16,203
- Reserves +€24,150
up €24,150 (+1,280%), from €1,886 to €26,036
- Tax, wage and social debts +€9,802
up €9,802 (+373%), from €2,627 to €12,429
- Gross operating margin +€31,009
up €31,009 (+347%), from €8,936 to €39,945
- Taxes +€8,513
up €8,513 (+1,067%), from €798 to €9,311
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 | €52,278 | €59,488 | +€7,209 | +13.8% |
| Fixed assets | 21/28 | €33,345 | €41,772 | +€8,427 | +25.3% |
| Tangible fixed assets | 22/27 | €33,345 | €41,772 | +€8,427 | +25.3% |
| Plant, machinery and equipment | 23 | €3,120 | €4,328 | +€1,208 | +38.7% |
| Furniture and vehicles | 24 | €16,987 | €27,521 | +€10,534 | +62.0% |
| Leasing and similar rights | 25 | €13,238 | €9,923 | -€3,315 | -25.0% |
| Current assets | 29/58 | €18,933 | €17,715 | -€1,218 | -6.4% |
| Stocks and contracts in progress | 3 | - | €1,000 | +€1,000 | |
| Stocks | 30/36 | - | €1,000 | +€1,000 | |
| Amounts receivable within one year | 40/41 | €90 | €6,862 | +€6,772 | +7,525% |
| Trade receivables | 40 | €90 | €6,862 | +€6,772 | +7,525% |
| Cash at bank and in hand | 54/58 | €18,843 | €9,853 | -€8,990 | -47.7% |
| Total equity and liabilities | 10/49 | €52,278 | €59,488 | +€7,209 | +13.8% |
| Equity | 10/15 | €5,886 | €30,036 | +€24,150 | +410% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €1,886 | €26,036 | +€24,150 | +1,280% |
| Distributable reserves | 133 | €1,886 | €26,036 | +€24,150 | +1,280% |
| Amounts payable | 17/49 | €46,392 | €29,451 | -€16,941 | -36.5% |
| Amounts payable within one year | 42/48 | €46,362 | €29,451 | -€16,910 | -36.5% |
| Trade debts | 44 | €964 | €819 | -€145 | -15.0% |
| Suppliers | 440/4 | €964 | €819 | -€145 | -15.0% |
| Taxes, remuneration and social security | 45 | €2,627 | €12,429 | +€9,802 | +373% |
| Taxes | 450/3 | €2,627 | €12,429 | +€9,802 | +373% |
| Other amounts payable | 47/48 | €42,771 | €16,203 | -€26,567 | -62.1% |
| Accrued charges and deferred income | 492/3 | €30 | €0 | -€30 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,965 | €4,282 | +€317 | +8.0% |
| Other operating charges | 640/8 | - | €90 | +€90 | |
| Gross operating margin | 9900 | €8,936 | €39,945 | +€31,009 | +347% |
| Operating profit (loss) | 9901 | €4,971 | €35,573 | +€30,602 | +616% |
| Financial charges | 65/66B | €2,287 | €2,112 | -€175 | -7.6% |
| Recurring financial charges | 65 | €2,287 | €2,112 | -€175 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €2,684 | €33,461 | +€30,777 | +1,147% |
| Income taxes | 67/77 | €798 | €9,311 | +€8,513 | +1,067% |
| Profit (loss) for the period | 9904 | €1,886 | €24,150 | +€22,264 | +1,180% |
| Profit (loss) for the period to be appropriated | 9905 | €1,886 | €24,150 | +€22,264 | +1,180% |
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 31 October 2026 via checked.be.