RAVIJTS CONSULTING: 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.
RAVIJTS CONSULTING
Largest movements
- Receivables within one year +€51,281
up €51,281 (+48.0%), from €106,817 to €158,097
of which Other amounts receivable: +€34,652
- Tangible fixed assets -€6,364
down €6,364 (-2.8%), from €228,406 to €222,042
- Reserves +€44,004
up €44,004 (+35.2%), from €124,930 to €168,934
- Trade debts +€11,924
up €11,924 (+520%), from €2,293 to €14,217
- Current portion of long-term debt -€9,321
down €9,321 (-38.8%), from €24,021 to €14,700
- Debts after one year -€4,760
down €4,760 (-3.1%), from €151,679 to €146,920
- Gross operating margin +€5,538
up €5,538 (+9.2%), from €60,414 to €65,951
- Taxes +€1,496
up €1,496 (+14.1%), from €10,594 to €12,090
- Financial income +€1,320
up €1,320 (+26.3%), from €5,029 to €6,349
- Financial charges -€689
down €689 (-8.0%), from €8,612 to €7,923
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 | €347,708 | €391,418 | +€43,710 | +12.6% |
| Fixed assets | 21/28 | €228,406 | €222,042 | -€6,364 | -2.8% |
| Tangible fixed assets | 22/27 | €228,406 | €222,042 | -€6,364 | -2.8% |
| Land and buildings | 22 | €228,406 | €222,042 | -€6,364 | -2.8% |
| Current assets | 29/58 | €119,302 | €169,376 | +€50,073 | +42.0% |
| Amounts receivable within one year | 40/41 | €106,817 | €158,097 | +€51,281 | +48.0% |
| Trade receivables | 40 | €1,101 | €17,730 | +€16,629 | +1,510% |
| Other amounts receivable | 41 | €105,716 | €140,367 | +€34,652 | +32.8% |
| Current investments | 50/53 | €100 | €1,153 | +€1,052 | +1,050% |
| Cash at bank and in hand | 54/58 | €9,547 | €8,025 | -€1,522 | -15.9% |
| Deferred charges and accrued income | 490/1 | €2,838 | €2,100 | -€738 | -26.0% |
| Total equity and liabilities | 10/49 | €347,708 | €391,418 | +€43,710 | +12.6% |
| Equity | 10/15 | €144,930 | €188,934 | +€44,004 | +30.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €124,930 | €168,934 | +€44,004 | +35.2% |
| Distributable reserves | 133 | €124,930 | €168,934 | +€44,004 | +35.2% |
| Amounts payable | 17/49 | €202,779 | €202,484 | -€294 | -0.1% |
| Amounts payable after more than one year | 17 | €151,679 | €146,920 | -€4,760 | -3.1% |
| Financial debts | 170/4 | €151,679 | €146,920 | -€4,760 | -3.1% |
| Amounts payable within one year | 42/48 | €51,099 | €54,905 | +€3,805 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €24,021 | €14,700 | -€9,321 | -38.8% |
| Financial debts | 43 | €17,423 | €19,077 | +€1,653 | +9.5% |
| Credit institutions | 430/8 | €6,798 | €8,452 | +€1,653 | +24.3% |
| Other loans | 439 | €10,625 | €10,625 | = | 0.0% |
| Trade debts | 44 | €2,293 | €14,217 | +€11,924 | +520% |
| Suppliers | 440/4 | €2,293 | €14,217 | +€11,924 | +520% |
| Taxes, remuneration and social security | 45 | €7,362 | €6,911 | -€451 | -6.1% |
| Taxes | 450/3 | €7,362 | €6,911 | -€451 | -6.1% |
| Accrued charges and deferred income | 492/3 | - | €660 | +€660 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,364 | €6,364 | = | 0.0% |
| Other operating charges | 640/8 | €1,610 | €1,919 | +€309 | +19.2% |
| Gross operating margin | 9900 | €60,414 | €65,951 | +€5,538 | +9.2% |
| Operating profit (loss) | 9901 | €52,440 | €57,668 | +€5,229 | +10.0% |
| Financial income | 75/76B | €5,029 | €6,349 | +€1,320 | +26.3% |
| Recurring financial income | 75 | €5,029 | €6,349 | +€1,320 | +26.3% |
| Financial charges | 65/66B | €8,612 | €7,923 | -€689 | -8.0% |
| Recurring financial charges | 65 | €8,612 | €7,923 | -€689 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €48,857 | €56,094 | +€7,237 | +14.8% |
| Income taxes | 67/77 | €10,594 | €12,090 | +€1,496 | +14.1% |
| Profit (loss) for the period | 9904 | €38,263 | €44,004 | +€5,741 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,263 | €44,004 | +€5,741 | +15.0% |
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 22 October 2026 via checked.be.