Richardson Sales Performance: 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.
What changed
Richardson Sales Performance
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.0m
2024 · €432,655+€574,370
Equity
€5.8m
2024 · €4.8m+€1.0m
Cash
€45,792
2024 · €145,175-€99,383
Balance sheet total
€26.6m
2024 · €24.1m+€2.5m
Largest movements
Assets
- Receivables within one year +€2.6m
up €2.6m (+11.2%), from €23.4m to €26.1m
of which Other amounts receivable: +€1.6m
Equity and liabilities
- Accrued charges and deferred income +€2.5m
up €2.5m (+93.7%), from €2.6m to €5.1m
- Trade debts -€1.3m
down €1.3m (-8.1%), from €16.3m to €15.0m
- Profit (loss) carried forward +€1.0m
up €1.0m (+66.6%), from €1.5m to €2.5m
Income statement
- Financial income +€515,362
up €515,362 (+95.5%), from €539,369 to €1.1m
- Staff costs -€284,413
down €284,413 (-32.5%), from €874,940 to €590,527
- Taxes +€279,801
up €279,801, from €0 to €279,801
- Financial charges -€107,500
down €107,500 (-27.0%), from €397,540 to €290,039
- Gross operating margin -€29,079
down €29,079 (-2.5%), from €1.2m to €1.2m
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.
Result 2024
€432,655
Gross operating margin
-€29,079
Staff costs
+€284,413
Depreciation
+€9,179
Other operating charges
-€13,931
Other operating items
-€19,272
Financial income
+€515,362
Financial charges
+€107,500
Taxes
-€279,801
Result 2025
€1.0m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€99,156
Investment
€0
Financing
-€227
Cash 2024
€145,175
From operations (derived)
-€99,156
Net result for the year
+€1.0m
Depreciation
+€1,391
Receivables within one year
-€2.6m
Deferred charges and accrued income
+€46,587
Trade debts
-€1.3m
Tax, wage and social debts
+€254,798
Other debts
+€53,684
Accrued charges and deferred income
+€2.5m
Financing
-€227
Current portion of long-term debt
-€227
Cash 2025
€45,792
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,088,226 | €26,569,260 | +€2.5m | +10.3% |
| Fixed assets | 21/28 | €1,391 | €0 | -€1,391 | -100% |
| Tangible fixed assets | 22/27 | €1,391 | €0 | -€1,391 | -100% |
| Plant, machinery and equipment | 23 | €1,131 | €0 | -€1,131 | -100% |
| Furniture and vehicles | 24 | €259 | €0 | -€259 | -100% |
| Current assets | 29/58 | €24,086,835 | €26,569,260 | +€2.5m | +10.3% |
| Amounts receivable within one year | 40/41 | €23,426,132 | €26,054,527 | +€2.6m | +11.2% |
| Trade receivables | 40 | €9,255,793 | €10,286,437 | +€1.0m | +11.1% |
| Other amounts receivable | 41 | €14,170,339 | €15,768,090 | +€1.6m | +11.3% |
| Cash at bank and in hand | 54/58 | €145,175 | €45,792 | -€99,383 | -68.5% |
| Deferred charges and accrued income | 490/1 | €515,529 | €468,941 | -€46,587 | -9.0% |
| Total equity and liabilities | 10/49 | €24,088,226 | €26,569,260 | +€2.5m | +10.3% |
| Equity | 10/15 | €4,796,351 | €5,803,377 | +€1.0m | +21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,265,211 | €3,265,211 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €3,263,351 | €3,263,351 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,512,540 | €2,519,565 | +€1.0m | +66.6% |
| Amounts payable | 17/49 | €19,291,875 | €20,765,883 | +€1.5m | +7.6% |
| Amounts payable within one year | 42/48 | €16,645,215 | €15,639,110 | -€1.0m | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €227 | €0 | -€227 | -100% |
| Trade debts | 44 | €16,323,000 | €15,008,641 | -€1.3m | -8.1% |
| Suppliers | 440/4 | €16,323,000 | €15,008,641 | -€1.3m | -8.1% |
| Taxes, remuneration and social security | 45 | €95,325 | €350,123 | +€254,798 | +267% |
| Taxes | 450/3 | €6,869 | €286,670 | +€279,801 | +4,074% |
| Remuneration and social security | 454/9 | €88,456 | €63,453 | -€25,003 | -28.3% |
| Other amounts payable | 47/48 | €226,663 | €280,347 | +€53,684 | +23.7% |
| Accrued charges and deferred income | 492/3 | €2,646,660 | €5,126,773 | +€2.5m | +93.7% |
| Remuneration, social security and pensions | 62 | €874,940 | €590,527 | -€284,413 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,569 | €1,391 | -€9,179 | -86.8% |
| Other operating charges | 640/8 | €3,707 | €17,638 | +€13,931 | +376% |
| Non-recurring operating charges | 66A | - | €19,272 | +€19,272 | |
| Gross operating margin | 9900 | €1,180,043 | €1,150,963 | -€29,079 | -2.5% |
| Operating profit (loss) | 9901 | €290,826 | €522,135 | +€231,309 | +79.5% |
| Financial income | 75/76B | €539,369 | €1,054,730 | +€515,362 | +95.5% |
| Recurring financial income | 75 | €539,369 | €1,054,730 | +€515,362 | +95.5% |
| Financial charges | 65/66B | €397,540 | €290,039 | -€107,500 | -27.0% |
| Recurring financial charges | 65 | €397,540 | €290,039 | -€107,500 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €432,655 | €1,286,826 | +€854,171 | +197% |
| Income taxes | 67/77 | €0 | €279,801 | +€279,801 | |
| Profit (loss) for the period | 9904 | €432,655 | €1,007,026 | +€574,370 | +133% |
| Profit (loss) for the period to be appropriated | 9905 | €432,655 | €1,007,026 | +€574,370 | +133% |
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 28 October 2026 via checked.be.