TRIBUTA RIVO: 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.
TRIBUTA RIVO
Largest movements
- Current investments +€27,345
up €27,345 (+26.1%), from €104,866 to €132,212
- Receivables within one year +€24,026
up €24,026 (+103%), from €23,246 to €47,273
- Reserves +€46,807
up €46,807 (+8.4%), from €554,597 to €601,403
of which Distributable reserves: +€46,807
- Other debts +€46,036
up €46,036 (+8.0%), from €573,991 to €620,027
- Debts after one year -€30,576
down €30,576 (-8.7%), from €352,373 to €321,797
- Gross operating margin +€6,467
up €6,467 (+7.9%), from €81,764 to €88,232
- Financial income +€5,682
up €5,682 (+9.8%), from €58,258 to €63,940
- Taxes -€3,286
down €3,286 (-65.0%), from €5,052 to €1,767
- Financial charges -€3,130
down €3,130 (-5.8%), from €54,223 to €51,093
- Depreciation +€1,643
up €1,643 (+5.4%), from €30,647 to €32,291
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 | €1,556,751 | €1,617,126 | +€60,375 | +3.9% |
| Fixed assets | 21/28 | €1,410,349 | €1,411,136 | +€788 | +0.1% |
| Tangible fixed assets | 22/27 | €662,549 | €663,336 | +€788 | +0.1% |
| Land and buildings | 22 | €661,373 | €662,180 | +€806 | +0.1% |
| Furniture and vehicles | 24 | €1,175 | €1,157 | -€19 | -1.6% |
| Financial fixed assets | 28 | €747,800 | €747,800 | = | 0.0% |
| Current assets | 29/58 | €146,402 | €205,990 | +€59,587 | +40.7% |
| Amounts receivable within one year | 40/41 | €23,246 | €47,273 | +€24,026 | +103% |
| Other amounts receivable | 41 | €23,246 | €47,273 | +€24,026 | +103% |
| Current investments | 50/53 | €104,866 | €132,212 | +€27,345 | +26.1% |
| Cash at bank and in hand | 54/58 | €18,290 | €26,506 | +€8,216 | +44.9% |
| Total equity and liabilities | 10/49 | €1,556,751 | €1,617,126 | +€60,375 | +3.9% |
| Equity | 10/15 | €574,597 | €621,403 | +€46,807 | +8.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €554,597 | €601,403 | +€46,807 | +8.4% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €552,597 | €599,403 | +€46,807 | +8.5% |
| Amounts payable | 17/49 | €982,155 | €995,723 | +€13,569 | +1.4% |
| Amounts payable after more than one year | 17 | €352,373 | €321,797 | -€30,576 | -8.7% |
| Financial debts | 170/4 | €352,373 | €321,797 | -€30,576 | -8.7% |
| Amounts payable within one year | 42/48 | €629,782 | €673,927 | +€44,145 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €39,394 | €30,576 | -€8,818 | -22.4% |
| Trade debts | 44 | €175 | €3 | -€173 | -98.5% |
| Suppliers | 440/4 | €175 | €3 | -€173 | -98.5% |
| Taxes, remuneration and social security | 45 | €16,222 | €23,321 | +€7,099 | +43.8% |
| Taxes | 450/3 | €14,422 | €21,521 | +€7,099 | +49.2% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €573,991 | €620,027 | +€46,036 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,647 | €32,291 | +€1,643 | +5.4% |
| Other operating charges | 640/8 | €2,211 | €2,715 | +€504 | +22.8% |
| Gross operating margin | 9900 | €81,764 | €88,232 | +€6,467 | +7.9% |
| Operating profit (loss) | 9901 | €48,906 | €53,226 | +€4,319 | +8.8% |
| Financial income | 75/76B | €58,258 | €63,940 | +€5,682 | +9.8% |
| Recurring financial income | 75 | €58,258 | €63,940 | +€5,682 | +9.8% |
| Financial charges | 65/66B | €54,223 | €51,093 | -€3,130 | -5.8% |
| Recurring financial charges | 65 | €54,223 | €51,093 | -€3,130 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €52,942 | €66,073 | +€13,131 | +24.8% |
| Income taxes | 67/77 | €5,052 | €1,767 | -€3,286 | -65.0% |
| Profit (loss) for the period | 9904 | €47,889 | €64,307 | +€16,417 | +34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €47,889 | €64,307 | +€16,417 | +34.3% |
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 23 October 2026 via checked.be.