RICONS 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.
RICONS CONSULTING
Largest movements
- Deferred charges and accrued income +€14,095
up €14,095 (+542%), from €2,599 to €16,695
- Receivables after one year -€10,000
no longer reported in 2025 (was €10,000)
- Receivables within one year -€6,387
down €6,387 (-56.1%), from €11,380 to €4,993
of which Trade receivables: -€11,235
- Tangible fixed assets +€3,604
up €3,604 (+139%), from €2,589 to €6,194
of which Plant, machinery and equipment: +€4,183
- Cash +€1,917
up €1,917 (+13.0%), from €14,794 to €16,710
mainly Other debts (+€18,861) and Receivables after one year (+€10,000)
- Other debts +€18,861
up €18,861 (+608%), from €3,100 to €21,961
- Reserves -€11,758
down €11,758 (-33.8%), from €34,758 to €23,000
- Tax, wage and social debts -€4,128
down €4,128 (-49.3%), from €8,377 to €4,249
- Accrued charges and deferred income +€746
up €746 (+466%), from €160 to €906
- Gross operating margin -€5,953
down €5,953 (-26.8%), from €22,227 to €16,274
- Financial charges -€1,980
down €1,980 (-63.6%), from €3,112 to €1,132
- Depreciation -€727
down €727 (-24.1%), from €3,011 to €2,284
- Taxes -€588
down €588 (-14.4%), from €4,092 to €3,504
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 | €51,178 | €54,407 | +€3,228 | +6.3% |
| Fixed assets | 21/28 | €2,589 | €6,194 | +€3,604 | +139% |
| Tangible fixed assets | 22/27 | €2,589 | €6,194 | +€3,604 | +139% |
| Plant, machinery and equipment | 23 | €1,246 | €5,430 | +€4,183 | +336% |
| Furniture and vehicles | 24 | €447 | - | -€447 | |
| Other tangible fixed assets | 26 | €896 | €764 | -€132 | -14.7% |
| Current assets | 29/58 | €48,589 | €48,213 | -€376 | -0.8% |
| Amounts receivable after more than one year | 29 | €10,000 | - | -€10,000 | |
| Other amounts receivable | 291 | €10,000 | - | -€10,000 | |
| Amounts receivable within one year | 40/41 | €11,380 | €4,993 | -€6,387 | -56.1% |
| Trade receivables | 40 | €11,235 | - | -€11,235 | |
| Other amounts receivable | 41 | €145 | €4,993 | +€4,848 | +3,339% |
| Current investments | 50/53 | €9,815 | €9,815 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,794 | €16,710 | +€1,917 | +13.0% |
| Deferred charges and accrued income | 490/1 | €2,599 | €16,695 | +€14,095 | +542% |
| Total equity and liabilities | 10/49 | €51,178 | €54,407 | +€3,228 | +6.3% |
| Equity | 10/15 | €36,758 | €25,000 | -€11,758 | -32.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €34,758 | €23,000 | -€11,758 | -33.8% |
| Distributable reserves | 133 | €34,758 | €23,000 | -€11,758 | -33.8% |
| Amounts payable | 17/49 | €14,420 | €29,407 | +€14,987 | +104% |
| Amounts payable within one year | 42/48 | €14,260 | €28,501 | +€14,240 | +99.9% |
| Trade debts | 44 | €2,784 | €2,291 | -€493 | -17.7% |
| Suppliers | 440/4 | €2,784 | €2,291 | -€493 | -17.7% |
| Taxes, remuneration and social security | 45 | €8,377 | €4,249 | -€4,128 | -49.3% |
| Taxes | 450/3 | €8,377 | €4,249 | -€4,128 | -49.3% |
| Other amounts payable | 47/48 | €3,100 | €21,961 | +€18,861 | +608% |
| Accrued charges and deferred income | 492/3 | €160 | €906 | +€746 | +466% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,011 | €2,284 | -€727 | -24.1% |
| Other operating charges | 640/8 | €329 | €389 | +€59 | +18.0% |
| Gross operating margin | 9900 | €22,227 | €16,274 | -€5,953 | -26.8% |
| Operating profit (loss) | 9901 | €18,887 | €13,601 | -€5,286 | -28.0% |
| Financial income | 75/76B | €253 | €121 | -€132 | -52.3% |
| Recurring financial income | 75 | €253 | €121 | -€132 | -52.3% |
| Financial charges | 65/66B | €3,112 | €1,132 | -€1,980 | -63.6% |
| Recurring financial charges | 65 | €3,112 | €1,132 | -€1,980 | -63.6% |
| Profit (loss) for the period before taxes | 9903 | €16,027 | €12,589 | -€3,438 | -21.5% |
| Income taxes | 67/77 | €4,092 | €3,504 | -€588 | -14.4% |
| Profit (loss) for the period | 9904 | €11,935 | €9,085 | -€2,850 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,935 | €9,085 | -€2,850 | -23.9% |
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 21 October 2026 via checked.be.