RIZZOLI-DACHE: 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.
RIZZOLI-DACHE
Largest movements
- Cash -€59,250
down €59,250 (-22.6%), from €262,414 to €203,164
mainly Advances received (-€30,528) and Contributions, distributions and other (-€18,000)
- Tangible fixed assets -€11,708
down €11,708 (-17.4%), from €67,444 to €55,736
of which Land and buildings: -€11,093
- Advances received -€30,528
down €30,528 (-22.3%), from €136,837 to €106,309
- Profit (loss) carried forward -€21,995
down €21,995 (-40.3%), from €54,593 to €32,597
- Debts after one year -€9,682
down €9,682 (-17.9%), from €54,116 to €44,434
- Other debts +€7,000
up €7,000 (+63.6%), from €11,000 to €18,000
- Tax, wage and social debts -€5,615
down €5,615 (-33.9%), from €16,560 to €10,945
of which Taxes: -€7,077
- Staff costs +€9,869
up €9,869 (+87.7%), from €11,255 to €21,124
- Gross operating margin -€7,765
down €7,765 (-17.5%), from €44,467 to €36,702
- Taxes -€2,895
down €2,895 (-75.1%), from €3,854 to €959
- Other operating charges -€2,267
down €2,267 (-35.4%), from €6,405 to €4,137
- Financial charges -€1,312
down €1,312 (-12.8%), from €10,217 to €8,905
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 | €344,323 | €274,699 | -€69,625 | -20.2% |
| Fixed assets | 21/28 | €67,654 | €55,946 | -€11,708 | -17.3% |
| Tangible fixed assets | 22/27 | €67,444 | €55,736 | -€11,708 | -17.4% |
| Land and buildings | 22 | €65,847 | €54,754 | -€11,093 | -16.8% |
| Furniture and vehicles | 24 | €294 | - | -€294 | |
| Other tangible fixed assets | 26 | €1,303 | €982 | -€321 | -24.6% |
| Financial fixed assets | 28 | €210 | €210 | = | 0.0% |
| Current assets | 29/58 | €276,669 | €218,752 | -€57,917 | -20.9% |
| Amounts receivable within one year | 40/41 | €13,052 | €11,937 | -€1,115 | -8.5% |
| Trade receivables | 40 | €660 | €456 | -€204 | -30.8% |
| Other amounts receivable | 41 | €12,392 | €11,481 | -€911 | -7.4% |
| Cash at bank and in hand | 54/58 | €262,414 | €203,164 | -€59,250 | -22.6% |
| Deferred charges and accrued income | 490/1 | €1,204 | €3,651 | +€2,448 | +203% |
| Total equity and liabilities | 10/49 | €344,323 | €274,699 | -€69,625 | -20.2% |
| Equity | 10/15 | €95,653 | €68,657 | -€26,995 | -28.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,860 | €29,860 | -€5,000 | -14.3% |
| Distributable reserves | 133 | €34,860 | €29,860 | -€5,000 | -14.3% |
| Profit (loss) carried forward | 14 | €54,593 | €32,597 | -€21,995 | -40.3% |
| Amounts payable | 17/49 | €248,671 | €206,041 | -€42,629 | -17.1% |
| Amounts payable after more than one year | 17 | €54,116 | €44,434 | -€9,682 | -17.9% |
| Financial debts | 170/4 | €54,116 | €44,434 | -€9,682 | -17.9% |
| Amounts payable within one year | 42/48 | €193,516 | €161,595 | -€31,921 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €14,310 | €10,330 | -€3,980 | -27.8% |
| Trade debts | 44 | €14,809 | €16,011 | +€1,202 | +8.1% |
| Suppliers | 440/4 | €14,809 | €16,011 | +€1,202 | +8.1% |
| Advances received on contracts in progress | 46 | €136,837 | €106,309 | -€30,528 | -22.3% |
| Taxes, remuneration and social security | 45 | €16,560 | €10,945 | -€5,615 | -33.9% |
| Taxes | 450/3 | €14,651 | €7,574 | -€7,077 | -48.3% |
| Remuneration and social security | 454/9 | €1,909 | €3,371 | +€1,462 | +76.6% |
| Other amounts payable | 47/48 | €11,000 | €18,000 | +€7,000 | +63.6% |
| Accrued charges and deferred income | 492/3 | €1,038 | €12 | -€1,026 | -98.8% |
| Remuneration, social security and pensions | 62 | €11,255 | €21,124 | +€9,869 | +87.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,160 | €11,708 | -€452 | -3.7% |
| Other operating charges | 640/8 | €6,405 | €4,137 | -€2,267 | -35.4% |
| Gross operating margin | 9900 | €44,467 | €36,702 | -€7,765 | -17.5% |
| Operating profit (loss) | 9901 | €14,647 | -€266 | -€14,913 | |
| Financial income | 75/76B | €2,037 | €1,134 | -€903 | -44.3% |
| Recurring financial income | 75 | €2,037 | €1,134 | -€903 | -44.3% |
| Financial charges | 65/66B | €10,217 | €8,905 | -€1,312 | -12.8% |
| Recurring financial charges | 65 | €10,217 | €8,905 | -€1,312 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €6,467 | -€8,037 | -€14,504 | |
| Income taxes | 67/77 | €3,854 | €959 | -€2,895 | -75.1% |
| Profit (loss) for the period | 9904 | €2,613 | -€8,995 | -€11,609 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,613 | -€8,995 | -€11,609 |
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 28 October 2026 via checked.be.