RI-RO 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.
RI-RO CONSULTING
Largest movements
- Tangible fixed assets +€7,819
up €7,819 (+2.5%), from €308,536 to €316,355
of which Furniture and vehicles: +€19,300
- Cash +€5,206
up €5,206 (+46.2%), from €11,272 to €16,478
mainly Net result for the year (+€55,222) and Depreciation (+€14,970)
- Reserves +€10,000
up €10,000 (+33.5%), from €29,860 to €39,860
of which Distributable reserves: +€10,000
- Gross operating margin +€13,183
up €13,183 (+16.4%), from €80,517 to €93,700
- Taxes +€2,243
up €2,243 (+17.3%), from €12,979 to €15,222
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 | €347,944 | €359,495 | +€11,551 | +3.3% |
| Fixed assets | 21/28 | €308,536 | €316,355 | +€7,819 | +2.5% |
| Tangible fixed assets | 22/27 | €308,536 | €316,355 | +€7,819 | +2.5% |
| Land and buildings | 22 | €288,251 | €280,383 | -€7,868 | -2.7% |
| Plant, machinery and equipment | 23 | €3,140 | €2,307 | -€833 | -26.5% |
| Furniture and vehicles | 24 | €470 | €19,770 | +€19,300 | +4,106% |
| Other tangible fixed assets | 26 | €16,675 | €13,895 | -€2,780 | -16.7% |
| Current assets | 29/58 | €39,408 | €43,140 | +€3,732 | +9.5% |
| Amounts receivable within one year | 40/41 | €27,175 | €25,549 | -€1,626 | -6.0% |
| Trade receivables | 40 | €22,154 | €25,524 | +€3,370 | +15.2% |
| Other amounts receivable | 41 | €5,021 | €25 | -€4,996 | -99.5% |
| Cash at bank and in hand | 54/58 | €11,272 | €16,478 | +€5,206 | +46.2% |
| Deferred charges and accrued income | 490/1 | €961 | €1,113 | +€152 | +15.8% |
| Total equity and liabilities | 10/49 | €347,944 | €359,495 | +€11,551 | +3.3% |
| Equity | 10/15 | €49,790 | €60,012 | +€10,222 | +20.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,860 | €39,860 | +€10,000 | +33.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €28,000 | €38,000 | +€10,000 | +35.7% |
| Profit (loss) carried forward | 14 | €1,330 | €1,552 | +€222 | +16.7% |
| Amounts payable | 17/49 | €298,154 | €299,483 | +€1,329 | +0.4% |
| Amounts payable after more than one year | 17 | €220,230 | €216,979 | -€3,251 | -1.5% |
| Financial debts | 170/4 | €220,230 | €216,979 | -€3,251 | -1.5% |
| Amounts payable within one year | 42/48 | €77,924 | €82,504 | +€4,580 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €24,769 | €23,427 | -€1,342 | -5.4% |
| Trade debts | 44 | €4,510 | €3,849 | -€661 | -14.7% |
| Suppliers | 440/4 | €4,510 | €3,849 | -€661 | -14.7% |
| Taxes, remuneration and social security | 45 | €19,645 | €22,668 | +€3,023 | +15.4% |
| Taxes | 450/3 | €19,645 | €22,668 | +€3,023 | +15.4% |
| Other amounts payable | 47/48 | €29,000 | €32,560 | +€3,560 | +12.3% |
| Non-recurring operating income | 76A | - | €4,096 | +€4,096 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,299 | €14,970 | +€671 | +4.7% |
| Other operating charges | 640/8 | €2,288 | €2,825 | +€537 | +23.5% |
| Gross operating margin | 9900 | €80,517 | €93,700 | +€13,183 | +16.4% |
| Operating profit (loss) | 9901 | €63,930 | €75,905 | +€11,975 | +18.7% |
| Financial income | 75/76B | €289 | €23 | -€266 | -92.0% |
| Recurring financial income | 75 | €289 | €23 | -€266 | -92.0% |
| Financial charges | 65/66B | €5,376 | €5,484 | +€108 | +2.0% |
| Recurring financial charges | 65 | €5,376 | €5,484 | +€108 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €58,843 | €70,444 | +€11,601 | +19.7% |
| Income taxes | 67/77 | €12,979 | €15,222 | +€2,243 | +17.3% |
| Profit (loss) for the period | 9904 | €45,864 | €55,222 | +€9,358 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,864 | €55,222 | +€9,358 | +20.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.