RIVIT: 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.
RIVIT
Largest movements
- Current investments +€1.0m
up €1.0m (+5,266%), from €19,600 to €1.1m
- Receivables after one year +€126,225
up €126,225 (+361%), from €35,000 to €161,225
- Financial fixed assets +€122,222
up €122,222 (+306%), from €40,000 to €162,222
- Cash +€15,160
up €15,160 (+36.1%), from €41,945 to €57,105
mainly Net result for the year (+€1.3m) and Trade debts (+€16,307)
- Reserves +€1.3m
up €1.3m (+1,454%), from €90,404 to €1.4m
- Trade debts +€16,307
up €16,307 (+302%), from €5,394 to €21,701
- Financial income +€1.2m
up €1.2m (+24,877,443%), from €5 to €1.2m
- Gross operating margin +€18,872
up €18,872 (+20.2%), from €93,580 to €112,452
- Depreciation +€2,698
up €2,698 (+100%), from €2,695 to €5,393
- Taxes -€1,529
down €1,529 (-6.2%), from €24,703 to €23,173
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 | €152,624 | €1,471,062 | +€1.3m | +864% |
| Fixed assets | 21/28 | €53,053 | €187,691 | +€134,638 | +254% |
| Tangible fixed assets | 22/27 | €13,053 | €25,470 | +€12,416 | +95.1% |
| Land and buildings | 22 | €3,308 | €2,594 | -€714 | -21.6% |
| Plant, machinery and equipment | 23 | €2,229 | €14,955 | +€12,726 | +571% |
| Furniture and vehicles | 24 | €7,516 | €7,920 | +€405 | +5.4% |
| Financial fixed assets | 28 | €40,000 | €162,222 | +€122,222 | +306% |
| Current assets | 29/58 | €99,571 | €1,283,371 | +€1.2m | +1,189% |
| Amounts receivable after more than one year | 29 | €35,000 | €161,225 | +€126,225 | +361% |
| Other amounts receivable | 291 | €35,000 | €161,225 | +€126,225 | +361% |
| Stocks and contracts in progress | 3 | - | €2,600 | +€2,600 | |
| Stocks | 30/36 | - | €2,600 | +€2,600 | |
| Amounts receivable within one year | 40/41 | €2,029 | €5,089 | +€3,060 | +151% |
| Trade receivables | 40 | €1,566 | €0 | -€1,566 | -100% |
| Other amounts receivable | 41 | €463 | €5,089 | +€4,626 | +999% |
| Current investments | 50/53 | €19,600 | €1,051,656 | +€1.0m | +5,266% |
| Cash at bank and in hand | 54/58 | €41,945 | €57,105 | +€15,160 | +36.1% |
| Deferred charges and accrued income | 490/1 | €997 | €5,696 | +€4,699 | +471% |
| Total equity and liabilities | 10/49 | €152,624 | €1,471,062 | +€1.3m | +864% |
| Equity | 10/15 | €93,404 | €1,408,018 | +€1.3m | +1,407% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €90,404 | €1,405,018 | +€1.3m | +1,454% |
| Distributable reserves | 133 | €90,404 | €1,405,018 | +€1.3m | +1,454% |
| Amounts payable | 17/49 | €59,219 | €63,044 | +€3,824 | +6.5% |
| Amounts payable within one year | 42/48 | €58,229 | €63,044 | +€4,814 | +8.3% |
| Financial debts | 43 | €2,565 | €1,313 | -€1,252 | -48.8% |
| Credit institutions | 430/8 | €2,565 | €1,313 | -€1,252 | -48.8% |
| Trade debts | 44 | €5,394 | €21,701 | +€16,307 | +302% |
| Suppliers | 440/4 | €5,394 | €21,701 | +€16,307 | +302% |
| Taxes, remuneration and social security | 45 | €46,285 | €34,714 | -€11,571 | -25.0% |
| Taxes | 450/3 | €46,235 | €34,609 | -€11,626 | -25.1% |
| Remuneration and social security | 454/9 | €50 | €105 | +€55 | +111% |
| Other amounts payable | 47/48 | €3,986 | €5,316 | +€1,330 | +33.4% |
| Accrued charges and deferred income | 492/3 | €990 | €0 | -€990 | -100% |
| Non-recurring operating income | 76A | - | €2,768 | +€2,768 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,695 | €5,393 | +€2,698 | +100% |
| Other operating charges | 640/8 | €1,105 | €873 | -€232 | -21.0% |
| Gross operating margin | 9900 | €93,580 | €112,452 | +€18,872 | +20.2% |
| Operating profit (loss) | 9901 | €89,780 | €106,187 | +€16,407 | +18.3% |
| Financial income | 75/76B | €5 | €1,233,926 | +€1.2m | +24,877,443% |
| Recurring financial income | 75 | €5 | €1,233,926 | +€1.2m | +24,877,443% |
| Financial charges | 65/66B | €1,360 | €2,325 | +€965 | +71.0% |
| Recurring financial charges | 65 | €1,360 | €2,325 | +€965 | +71.0% |
| Profit (loss) for the period before taxes | 9903 | €88,425 | €1,337,787 | +€1.2m | +1,413% |
| Income taxes | 67/77 | €24,703 | €23,173 | -€1,529 | -6.2% |
| Profit (loss) for the period | 9904 | €63,722 | €1,314,614 | +€1.3m | +1,963% |
| Profit (loss) for the period to be appropriated | 9905 | €63,722 | €1,314,614 | +€1.3m | +1,963% |
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 27 October 2026 via checked.be.