Laboratoires Risselin: 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.
Laboratoires Risselin
Largest movements
- Cash +€102,635
up €102,635 (+23.5%), from €436,498 to €539,132
mainly Net result for the year (+€81,466) and Depreciation (+€61,313)
- Tangible fixed assets -€45,221
down €45,221 (-16.0%), from €283,111 to €237,890
of which Plant, machinery and equipment: -€40,741
- Receivables within one year +€32,389
up €32,389 (+18.8%), from €172,109 to €204,497
of which Trade receivables: +€37,459
- Stocks and contracts -€21,437
down €21,437 (-10.7%), from €199,771 to €178,334
- Reserves +€81,466
up €81,466 (+40.5%), from €200,994 to €282,461
of which Tax-exempt reserves: +€42,100
- Other debts -€42,266
down €42,266 (-14.7%), from €287,415 to €245,148
- Tax, wage and social debts +€18,418
up €18,418 (+15.5%), from €119,006 to €137,424
of which Remuneration and social security: +€11,432
- Staff costs +€54,509
up €54,509 (+12.1%), from €451,152 to €505,660
- Gross operating margin +€46,449
up €46,449 (+7.1%), from €658,477 to €704,926
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 | €1,105,775 | €1,173,425 | +€67,649 | +6.1% |
| Fixed assets | 21/28 | €283,111 | €237,890 | -€45,221 | -16.0% |
| Tangible fixed assets | 22/27 | €283,111 | €237,890 | -€45,221 | -16.0% |
| Plant, machinery and equipment | 23 | €270,963 | €230,222 | -€40,741 | -15.0% |
| Furniture and vehicles | 24 | €12,148 | €7,668 | -€4,480 | -36.9% |
| Current assets | 29/58 | €822,664 | €935,534 | +€112,870 | +13.7% |
| Stocks and contracts in progress | 3 | €199,771 | €178,334 | -€21,437 | -10.7% |
| Stocks | 30/36 | €199,771 | €178,334 | -€21,437 | -10.7% |
| Amounts receivable within one year | 40/41 | €172,109 | €204,497 | +€32,389 | +18.8% |
| Trade receivables | 40 | €160,284 | €197,743 | +€37,459 | +23.4% |
| Other amounts receivable | 41 | €11,825 | €6,754 | -€5,070 | -42.9% |
| Cash at bank and in hand | 54/58 | €436,498 | €539,132 | +€102,635 | +23.5% |
| Deferred charges and accrued income | 490/1 | €14,288 | €13,571 | -€716 | -5.0% |
| Total equity and liabilities | 10/49 | €1,105,775 | €1,173,425 | +€67,649 | +6.1% |
| Equity | 10/15 | €612,992 | €694,458 | +€81,466 | +13.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €200,994 | €282,461 | +€81,466 | +40.5% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €63,150 | €105,250 | +€42,100 | +66.7% |
| Distributable reserves | 133 | €127,844 | €167,211 | +€39,366 | +30.8% |
| Profit (loss) carried forward | 14 | €311,997 | €311,997 | = | 0.0% |
| Amounts payable | 17/49 | €492,784 | €478,966 | -€13,817 | -2.8% |
| Amounts payable within one year | 42/48 | €471,155 | €458,607 | -€12,548 | -2.7% |
| Trade debts | 44 | €64,734 | €76,034 | +€11,300 | +17.5% |
| Suppliers | 440/4 | €64,734 | €76,034 | +€11,300 | +17.5% |
| Taxes, remuneration and social security | 45 | €119,006 | €137,424 | +€18,418 | +15.5% |
| Taxes | 450/3 | €21,040 | €28,025 | +€6,985 | +33.2% |
| Remuneration and social security | 454/9 | €97,967 | €109,399 | +€11,432 | +11.7% |
| Other amounts payable | 47/48 | €287,415 | €245,148 | -€42,266 | -14.7% |
| Accrued charges and deferred income | 492/3 | €21,629 | €20,360 | -€1,269 | -5.9% |
| Remuneration, social security and pensions | 62 | €451,152 | €505,660 | +€54,509 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,240 | €61,313 | +€3,073 | +5.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,469 | €0 | -€1,469 | -100% |
| Other operating charges | 640/8 | €3,998 | €4,150 | +€151 | +3.8% |
| Gross operating margin | 9900 | €658,477 | €704,926 | +€46,449 | +7.1% |
| Operating profit (loss) | 9901 | €143,618 | €133,803 | -€9,815 | -6.8% |
| Financial income | 75/76B | €1,409 | €4,192 | +€2,783 | +197% |
| Recurring financial income | 75 | €1,409 | €4,192 | +€2,783 | +197% |
| Financial charges | 65/66B | €26,314 | €22,136 | -€4,178 | -15.9% |
| Recurring financial charges | 65 | €26,314 | €22,136 | -€4,178 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €118,713 | €115,859 | -€2,855 | -2.4% |
| Income taxes | 67/77 | €29,824 | €34,392 | +€4,568 | +15.3% |
| Profit (loss) for the period | 9904 | €88,889 | €81,466 | -€7,423 | -8.4% |
| Transfer to tax-exempt reserves | 689 | €63,150 | €42,100 | -€21,050 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,739 | €39,366 | +€13,627 | +52.9% |
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 29 October 2026 via checked.be.