RIGOLE 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.
RIGOLE CONSULTING
Largest movements
- Current investments +€60,000
up €60,000 (+92.6%), from €64,802 to €124,802
- Cash -€7,991
down €7,991 (-13.2%), from €60,504 to €52,513
mainly Current investments (-€60,000) and Contributions, distributions and other (-€10,833)
- Deferred charges and accrued income -€6,553
down €6,553 (-9.2%), from €71,481 to €64,928
- Reserves +€42,000
up €42,000 (+22.2%), from €188,860 to €230,860
- Depreciation -€3,502
down €3,502 (-36.6%), from €9,556 to €6,054
- Gross operating margin -€2,392
down €2,392 (-2.9%), from €83,121 to €80,729
- Financial charges -€1,736
down €1,736 (-89.4%), from €1,942 to €207
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 | €233,377 | €277,105 | +€43,728 | +18.7% |
| Fixed assets | 21/28 | €20,285 | €19,685 | -€599 | -3.0% |
| Tangible fixed assets | 22/27 | €20,285 | €19,685 | -€599 | -3.0% |
| Plant, machinery and equipment | 23 | €11,869 | €10,704 | -€1,165 | -9.8% |
| Furniture and vehicles | 24 | €8,416 | €8,981 | +€566 | +6.7% |
| Current assets | 29/58 | €213,092 | €257,420 | +€44,327 | +20.8% |
| Amounts receivable within one year | 40/41 | €16,304 | €15,176 | -€1,128 | -6.9% |
| Trade receivables | 40 | €16,304 | €15,176 | -€1,128 | -6.9% |
| Current investments | 50/53 | €64,802 | €124,802 | +€60,000 | +92.6% |
| Cash at bank and in hand | 54/58 | €60,504 | €52,513 | -€7,991 | -13.2% |
| Deferred charges and accrued income | 490/1 | €71,481 | €64,928 | -€6,553 | -9.2% |
| Total equity and liabilities | 10/49 | €233,377 | €277,105 | +€43,728 | +18.7% |
| Equity | 10/15 | €215,817 | €258,206 | +€42,389 | +19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €188,860 | €230,860 | +€42,000 | +22.2% |
| Distributable reserves | 133 | €188,860 | €230,860 | +€42,000 | +22.2% |
| Profit (loss) carried forward | 14 | €8,357 | €8,746 | +€389 | +4.7% |
| Amounts payable | 17/49 | €17,560 | €18,899 | +€1,339 | +7.6% |
| Amounts payable within one year | 42/48 | €17,549 | €18,893 | +€1,344 | +7.7% |
| Trade debts | 44 | €2,793 | €3,146 | +€352 | +12.6% |
| Suppliers | 440/4 | €2,793 | €3,146 | +€352 | +12.6% |
| Taxes, remuneration and social security | 45 | €13,929 | €15,116 | +€1,187 | +8.5% |
| Taxes | 450/3 | €13,929 | €15,116 | +€1,187 | +8.5% |
| Other amounts payable | 47/48 | €827 | €632 | -€195 | -23.6% |
| Accrued charges and deferred income | 492/3 | €11 | €6 | -€5 | -48.0% |
| Non-recurring operating income | 76A | - | €4,776 | +€4,776 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,556 | €6,054 | -€3,502 | -36.6% |
| Other operating charges | 640/8 | €427 | €437 | +€9 | +2.2% |
| Non-recurring operating charges | 66A | €358 | €1,785 | +€1,428 | +399% |
| Gross operating margin | 9900 | €83,121 | €80,729 | -€2,392 | -2.9% |
| Operating profit (loss) | 9901 | €72,781 | €72,453 | -€328 | -0.5% |
| Financial income | 75/76B | €1,761 | €2,123 | +€362 | +20.5% |
| Recurring financial income | 75 | €1,761 | €2,123 | +€362 | +20.5% |
| Financial charges | 65/66B | €1,942 | €207 | -€1,736 | -89.4% |
| Recurring financial charges | 65 | €1,942 | €207 | -€1,736 | -89.4% |
| Profit (loss) for the period before taxes | 9903 | €72,599 | €74,369 | +€1,770 | +2.4% |
| Income taxes | 67/77 | €21,156 | €21,147 | -€9 | 0.0% |
| Profit (loss) for the period | 9904 | €51,443 | €53,222 | +€1,779 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,443 | €53,222 | +€1,779 | +3.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.