Ratio Consultancy: 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.
Ratio Consultancy
Largest movements
- Cash -€121,212
down €121,212 (-91.7%), from €132,167 to €10,954
mainly Trade debts (-€56,140) and Other debts (-€55,157)
- Receivables within one year -€5,850
down €5,850 (-23.3%), from €25,142 to €19,292
of which Other amounts receivable: -€3,598
- Trade debts -€56,140
down €56,140 (-77.0%), from €72,876 to €16,736
- Other debts -€55,157
down €55,157 (-83.4%), from €66,169 to €11,012
- Tax, wage and social debts -€14,869
no longer reported in 2025 (was €14,869)
- Profit (loss) carried forward -€2,165
down €2,165, from €395 to -€1,770
- Gross operating margin -€73,819
down €73,819, from €72,246 to -€1,573
- Taxes -€14,869
no longer reported in 2025 (was €14,869)
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 | €157,309 | €30,246 | -€127,062 | -80.8% |
| Current assets | 29/58 | €157,309 | €30,246 | -€127,062 | -80.8% |
| Amounts receivable within one year | 40/41 | €25,142 | €19,292 | -€5,850 | -23.3% |
| Trade receivables | 40 | €19,266 | €17,014 | -€2,252 | -11.7% |
| Other amounts receivable | 41 | €5,875 | €2,278 | -€3,598 | -61.2% |
| Cash at bank and in hand | 54/58 | €132,167 | €10,954 | -€121,212 | -91.7% |
| Total equity and liabilities | 10/49 | €157,309 | €30,246 | -€127,062 | -80.8% |
| Equity | 10/15 | €3,395 | €1,230 | -€2,165 | -63.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €395 | -€1,770 | -€2,165 | |
| Amounts payable | 17/49 | €153,914 | €29,016 | -€124,898 | -81.1% |
| Amounts payable within one year | 42/48 | €153,914 | €29,016 | -€124,898 | -81.1% |
| Trade debts | 44 | €72,876 | €16,736 | -€56,140 | -77.0% |
| Suppliers | 440/4 | €72,876 | €16,736 | -€56,140 | -77.0% |
| Advances received on contracts in progress | 46 | - | €1,267 | +€1,267 | |
| Taxes, remuneration and social security | 45 | €14,869 | - | -€14,869 | |
| Taxes | 450/3 | €14,869 | - | -€14,869 | |
| Other amounts payable | 47/48 | €66,169 | €11,012 | -€55,157 | -83.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €72,246 | -€1,573 | -€73,819 | |
| Operating profit (loss) | 9901 | €71,859 | -€1,972 | -€73,831 | |
| Financial charges | 65/66B | €71 | €193 | +€122 | +171% |
| Recurring financial charges | 65 | €71 | €193 | +€122 | +171% |
| Profit (loss) for the period before taxes | 9903 | €71,788 | -€2,165 | -€73,953 | |
| Income taxes | 67/77 | €14,869 | - | -€14,869 | |
| Profit (loss) for the period | 9904 | €56,919 | -€2,165 | -€59,084 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,919 | -€2,165 | -€59,084 |
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 17 October 2026 via checked.be.