REISEL 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.
REISEL CONSULTING
Largest movements
- Cash +€109,352
up €109,352 (+123%), from €89,168 to €198,521
mainly Net result for the year (+€181,431) and Receivables within one year (+€69,201)
- Receivables within one year -€69,201
down €69,201 (-28.4%), from €243,789 to €174,589
of which Trade receivables: -€69,509
- Deferred charges and accrued income -€4,658
down €4,658 (-100%), from €4,658 to €0
- Profit (loss) carried forward +€181,431
up €181,431, from -€97,143 to €84,288
- Accrued charges and deferred income -€113,026
down €113,026 (-66.5%), from €170,000 to €56,974
- Trade debts -€81,375
down €81,375 (-44.2%), from €184,096 to €102,721
- Tax, wage and social debts +€48,464
up €48,464 (+68.6%), from €70,662 to €119,126
of which Taxes: +€48,425
- Gross operating margin +€668,498
up €668,498 (+189%), from €352,938 to €1.0m
- Staff costs +€329,614
up €329,614 (+74.2%), from €443,994 to €773,608
- Taxes +€40,307
new in 2025: €40,307
- Financial charges +€20,016
up €20,016 (+342%), from €5,846 to €25,862
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 | €337,615 | €373,109 | +€35,494 | +10.5% |
| Current assets | 29/58 | €337,615 | €373,109 | +€35,494 | +10.5% |
| Amounts receivable within one year | 40/41 | €243,789 | €174,589 | -€69,201 | -28.4% |
| Trade receivables | 40 | €243,789 | €174,280 | -€69,509 | -28.5% |
| Other amounts receivable | 41 | - | €309 | +€309 | |
| Cash at bank and in hand | 54/58 | €89,168 | €198,521 | +€109,352 | +123% |
| Deferred charges and accrued income | 490/1 | €4,658 | €0 | -€4,658 | -100% |
| Total equity and liabilities | 10/49 | €337,615 | €373,109 | +€35,494 | +10.5% |
| Equity | 10/15 | -€87,143 | €94,288 | +€181,431 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,143 | €84,288 | +€181,431 | |
| Amounts payable | 17/49 | €424,758 | €278,821 | -€145,937 | -34.4% |
| Amounts payable within one year | 42/48 | €254,758 | €221,847 | -€32,911 | -12.9% |
| Trade debts | 44 | €184,096 | €102,721 | -€81,375 | -44.2% |
| Suppliers | 440/4 | €184,096 | €102,721 | -€81,375 | -44.2% |
| Taxes, remuneration and social security | 45 | €70,662 | €119,126 | +€48,464 | +68.6% |
| Taxes | 450/3 | €67,572 | €115,997 | +€48,425 | +71.7% |
| Remuneration and social security | 454/9 | €3,090 | €3,130 | +€39 | +1.3% |
| Accrued charges and deferred income | 492/3 | €170,000 | €56,974 | -€113,026 | -66.5% |
| Remuneration, social security and pensions | 62 | €443,994 | €773,608 | +€329,614 | +74.2% |
| Other operating charges | 640/8 | €241 | €229 | -€12 | -4.9% |
| Gross operating margin | 9900 | €352,938 | €1,021,437 | +€668,498 | +189% |
| Operating profit (loss) | 9901 | -€91,297 | €247,600 | +€338,896 | |
| Financial charges | 65/66B | €5,846 | €25,862 | +€20,016 | +342% |
| Recurring financial charges | 65 | €5,846 | €25,862 | +€20,016 | +342% |
| Profit (loss) for the period before taxes | 9903 | -€97,143 | €221,738 | +€318,881 | |
| Income taxes | 67/77 | - | €40,307 | +€40,307 | |
| Profit (loss) for the period | 9904 | -€97,143 | €181,431 | +€278,574 | |
| Profit (loss) for the period to be appropriated | 9905 | -€97,143 | €181,431 | +€278,574 |
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 20 October 2026 via checked.be.