RORIVE: 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.
RORIVE
Largest movements
- Cash -€46,870
down €46,870 (-41.1%), from €113,924 to €67,054
mainly Contributions, distributions and other (-€98,700) and Deferred charges and accrued income (-€37,505)
- Deferred charges and accrued income +€37,505
up €37,505 (+767.2%), from €4,888 to €42,393
- Receivables within one year +€25,852
up €25,852 (+47.9%), from €54,005 to €79,857
of which Other amounts receivable: +€14,233
- Tangible fixed assets -€14,425
down €14,425 (-48.8%), from €29,551 to €15,125
of which Furniture and vehicles: -€8,841
- Other debts +€100,000
new in 2025: €100,000
- Profit (loss) carried forward -€84,813
down €84,813 (-57.0%), from €148,760 to €63,947
- Trade debts -€5,486
down €5,486 (-76.2%), from €7,202 to €1,716
- Debts after one year -€5,308
down €5,308 (-62.7%), from €8,465 to €3,157
- Current portion of long-term debt -€2,158
down €2,158 (-28.9%), from €7,466 to €5,308
- Gross operating margin -€22,647
down €22,647 (-11.2%), from €201,475 to €178,828
- Taxes -€3,753
down €3,753 (-31.0%), from €12,094 to €8,341
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 | €205,002 | €207,063 | +€2,061 | +1.0% |
| Fixed assets | 21/28 | €32,185 | €17,759 | -€14,425 | -44.8% |
| Tangible fixed assets | 22/27 | €29,551 | €15,125 | -€14,425 | -48.8% |
| Plant, machinery and equipment | 23 | €15,993 | €10,409 | -€5,584 | -34.9% |
| Furniture and vehicles | 24 | €13,558 | €4,717 | -€8,841 | -65.2% |
| Financial fixed assets | 28 | €2,634 | €2,634 | = | 0.0% |
| Current assets | 29/58 | €172,818 | €189,304 | +€16,487 | +9.5% |
| Amounts receivable within one year | 40/41 | €54,005 | €79,857 | +€25,852 | +47.9% |
| Trade receivables | 40 | €23,490 | €35,109 | +€11,619 | +49.5% |
| Other amounts receivable | 41 | €30,515 | €44,748 | +€14,233 | +46.6% |
| Cash at bank and in hand | 54/58 | €113,924 | €67,054 | -€46,870 | -41.1% |
| Deferred charges and accrued income | 490/1 | €4,888 | €42,393 | +€37,505 | +767.2% |
| Total equity and liabilities | 10/49 | €205,002 | €207,063 | +€2,061 | +1.0% |
| Equity | 10/15 | €152,760 | €67,947 | -€84,813 | -55.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,760 | €63,947 | -€84,813 | -57.0% |
| Amounts payable | 17/49 | €52,242 | €139,116 | +€86,874 | +166.3% |
| Amounts payable after more than one year | 17 | €8,465 | €3,157 | -€5,308 | -62.7% |
| Financial debts | 170/4 | €8,465 | €3,157 | -€5,308 | -62.7% |
| Amounts payable within one year | 42/48 | €43,778 | €135,959 | +€92,181 | +210.6% |
| Current portion of amounts payable after more than one year | 42 | €7,466 | €5,308 | -€2,158 | -28.9% |
| Trade debts | 44 | €7,202 | €1,716 | -€5,486 | -76.2% |
| Suppliers | 440/4 | €7,202 | €1,716 | -€5,486 | -76.2% |
| Taxes, remuneration and social security | 45 | €29,110 | €28,936 | -€174 | -0.6% |
| Taxes | 450/3 | €16,647 | €16,935 | +€288 | +1.7% |
| Remuneration and social security | 454/9 | €12,462 | €12,000 | -€462 | -3.7% |
| Other amounts payable | 47/48 | - | €100,000 | +€100,000 | |
| Remuneration, social security and pensions | 62 | €137,688 | €138,389 | +€701 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,045 | €14,425 | -€1,619 | -10.1% |
| Other operating charges | 640/8 | €1,888 | €2,113 | +€225 | +11.9% |
| Gross operating margin | 9900 | €201,475 | €178,828 | -€22,647 | -11.2% |
| Operating profit (loss) | 9901 | €45,854 | €23,901 | -€21,953 | -47.9% |
| Financial income | 75/76B | €16 | €3 | -€13 | -79.4% |
| Recurring financial income | 75 | €16 | €3 | -€13 | -79.4% |
| Financial charges | 65/66B | €1,752 | €1,676 | -€76 | -4.4% |
| Recurring financial charges | 65 | €1,752 | €1,676 | -€76 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €44,118 | €22,228 | -€21,890 | -49.6% |
| Income taxes | 67/77 | €12,094 | €8,341 | -€3,753 | -31.0% |
| Profit (loss) for the period | 9904 | €32,024 | €13,887 | -€18,137 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,024 | €13,887 | -€18,137 | -56.6% |
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 5 October 2026 via checked.be.