RORIVA: 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.
RORIVA
Largest movements
- Tangible fixed assets -€8,333
down €8,333 (-3.0%), from €277,785 to €269,452
- Current portion of long-term debt -€30,064
down €30,064 (-74.7%), from €40,227 to €10,163
- Reserves +€26,975
up €26,975 (+15.2%), from €177,577 to €204,552
- Debts after one year -€10,163
no longer reported in 2025 (was €10,163)
- Other debts +€3,192
up €3,192 (+13.9%), from €22,922 to €26,114
- Gross operating margin +€1,413
up €1,413 (+2.8%), from €49,718 to €51,131
- Financial charges -€760
down €760 (-56.3%), from €1,351 to €590
- Taxes +€742
up €742 (+7.9%), from €9,362 to €10,104
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 | €279,402 | €270,370 | -€9,032 | -3.2% |
| Fixed assets | 21/28 | €277,785 | €269,452 | -€8,333 | -3.0% |
| Tangible fixed assets | 22/27 | €277,785 | €269,452 | -€8,333 | -3.0% |
| Land and buildings | 22 | €277,785 | €269,452 | -€8,333 | -3.0% |
| Current assets | 29/58 | €1,617 | €919 | -€698 | -43.2% |
| Cash at bank and in hand | 54/58 | €1,617 | €919 | -€698 | -43.2% |
| Total equity and liabilities | 10/49 | €279,402 | €270,370 | -€9,032 | -3.2% |
| Equity | 10/15 | €196,577 | €223,552 | +€26,975 | +13.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €177,577 | €204,552 | +€26,975 | +15.2% |
| Distributable reserves | 133 | €177,577 | €204,552 | +€26,975 | +15.2% |
| Amounts payable | 17/49 | €82,825 | €46,818 | -€36,006 | -43.5% |
| Amounts payable after more than one year | 17 | €10,163 | - | -€10,163 | |
| Financial debts | 170/4 | €10,163 | - | -€10,163 | |
| Amounts payable within one year | 42/48 | €72,662 | €46,818 | -€25,844 | -35.6% |
| Current portion of amounts payable after more than one year | 42 | €40,227 | €10,163 | -€30,064 | -74.7% |
| Trade debts | 44 | €151 | €438 | +€286 | +189% |
| Suppliers | 440/4 | €151 | €438 | +€286 | +189% |
| Taxes, remuneration and social security | 45 | €9,362 | €10,104 | +€742 | +7.9% |
| Taxes | 450/3 | €9,362 | €10,104 | +€742 | +7.9% |
| Other amounts payable | 47/48 | €22,922 | €26,114 | +€3,192 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,333 | €8,333 | = | 0.0% |
| Other operating charges | 640/8 | €4,952 | €5,128 | +€176 | +3.5% |
| Gross operating margin | 9900 | €49,718 | €51,131 | +€1,413 | +2.8% |
| Operating profit (loss) | 9901 | €36,432 | €37,669 | +€1,237 | +3.4% |
| Financial charges | 65/66B | €1,351 | €590 | -€760 | -56.3% |
| Recurring financial charges | 65 | €1,351 | €590 | -€760 | -56.3% |
| Profit (loss) for the period before taxes | 9903 | €35,081 | €37,079 | +€1,998 | +5.7% |
| Income taxes | 67/77 | €9,362 | €10,104 | +€742 | +7.9% |
| Profit (loss) for the period | 9904 | €25,719 | €26,975 | +€1,256 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,719 | €26,975 | +€1,256 | +4.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.