RICOCHET CONSULT 2.0: what changed
RICOCHET CONSULT 2.0
Largest movements
- Cash +€14,325
up €14,325 (+22.3%), from €64,362 to €78,687
mainly Net result for the year (+€43,685) and Tax, wage and social debts (+€14,124)
- Receivables within one year -€9,633
down €9,633 (-55.4%), from €17,384 to €7,751
of which Trade receivables: -€7,342
- Financial fixed assets +€2,500
up €2,500 (+250%), from €1,000 to €3,500
- Tax, wage and social debts +€14,124
up €14,124 (+51.6%), from €27,387 to €41,511
- Accrued charges and deferred income -€11,077
down €11,077 (-96.2%), from €11,511 to €434
- Other debts +€6,808
up €6,808 (+19.3%), from €35,224 to €42,032
- Trade debts -€3,557
down €3,557 (-93.5%), from €3,803 to €246
- Gross operating margin +€14,489
up €14,489 (+29.7%), from €48,733 to €63,221
- Financial income -€12,430
down €12,430 (-99.5%), from €12,489 to €59
- Taxes +€5,207
up €5,207 (+43.8%), from €11,900 to €17,106
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,849 | €99,833 | +€6,984 | +7.5% |
| Fixed assets | 21/28 | €11,103 | €13,315 | +€2,212 | +19.9% |
| Tangible fixed assets | 22/27 | €10,103 | €9,815 | -€288 | -2.8% |
| Plant, machinery and equipment | 23 | €2,658 | €1,971 | -€688 | -25.9% |
| Furniture and vehicles | 24 | €1,789 | €2,486 | +€697 | +39.0% |
| Other tangible fixed assets | 26 | €5,656 | €5,359 | -€297 | -5.3% |
| Financial fixed assets | 28 | €1,000 | €3,500 | +€2,500 | +250% |
| Current assets | 29/58 | €81,746 | €86,518 | +€4,771 | +5.8% |
| Amounts receivable within one year | 40/41 | €17,384 | €7,751 | -€9,633 | -55.4% |
| Trade receivables | 40 | €15,093 | €7,751 | -€7,342 | -48.6% |
| Other amounts receivable | 41 | €2,291 | - | -€2,291 | |
| Cash at bank and in hand | 54/58 | €64,362 | €78,687 | +€14,325 | +22.3% |
| Deferred charges and accrued income | 490/1 | - | €80 | +€80 | |
| Total equity and liabilities | 10/49 | €92,849 | €99,833 | +€6,984 | +7.5% |
| Equity | 10/15 | €14,924 | €15,609 | +€685 | +4.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,924 | €10,609 | +€685 | +6.9% |
| Amounts payable | 17/49 | €77,925 | €84,224 | +€6,299 | +8.1% |
| Amounts payable within one year | 42/48 | €66,414 | €83,790 | +€17,376 | +26.2% |
| Trade debts | 44 | €3,803 | €246 | -€3,557 | -93.5% |
| Suppliers | 440/4 | €3,803 | €246 | -€3,557 | -93.5% |
| Taxes, remuneration and social security | 45 | €27,387 | €41,511 | +€14,124 | +51.6% |
| Taxes | 450/3 | €27,387 | €41,511 | +€14,124 | +51.6% |
| Other amounts payable | 47/48 | €35,224 | €42,032 | +€6,808 | +19.3% |
| Accrued charges and deferred income | 492/3 | €11,511 | €434 | -€11,077 | -96.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,307 | €2,223 | -€84 | -3.6% |
| Other operating charges | 640/8 | - | €17 | +€17 | |
| Gross operating margin | 9900 | €48,733 | €63,221 | +€14,489 | +29.7% |
| Operating profit (loss) | 9901 | €46,425 | €60,981 | +€14,555 | +31.4% |
| Financial income | 75/76B | €12,489 | €59 | -€12,430 | -99.5% |
| Recurring financial income | 75 | €12,489 | €59 | -€12,430 | -99.5% |
| Financial charges | 65/66B | €191 | €249 | +€58 | +30.3% |
| Recurring financial charges | 65 | €191 | €249 | +€58 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €58,724 | €60,791 | +€2,067 | +3.5% |
| Income taxes | 67/77 | €11,900 | €17,106 | +€5,207 | +43.8% |
| Profit (loss) for the period | 9904 | €46,824 | €43,685 | -€3,139 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,824 | €43,685 | -€3,139 | -6.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.