RIO CONSULT: what changed
Two fiscal 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.
RIO CONSULT
Largest movements
- Tangible fixed assets +€577,636
up €577,636 (+122.4%), from €471,756 to €1.0m
of which Land and buildings: +€576,540
- Current investments -€125,000
down €125,000 (-100.0%), from €125,000 to €0
- Cash -€15,449
down €15,449 (-20.5%), from €75,349 to €59,900
mainly Investment in fixed assets (net) (-€616,324) and Other debts (-€146,978)
- Debts after one year +€372,395
up €372,395 (+132.2%), from €281,586 to €653,981
- Profit (loss) carried forward +€196,341
up €196,341 (+97.9%), from €200,531 to €396,872
- Other debts -€146,978
down €146,978 (-83.6%), from €175,757 to €28,778
- Tax, wage and social debts +€20,406
up €20,406 (+1360.4%), from €1,500 to €21,906
- Gross operating margin +€125,653
up €125,653 (+73.1%), from €171,997 to €297,650
- Financial income -€60,759
down €60,759 (-83.5%), from €72,733 to €11,974
- Taxes +€23,636
up €23,636 (+70.6%), from €33,497 to €57,134
- Depreciation +€22,937
up €22,937 (+145.6%), from €15,751 to €38,688
- Financial charges +€4,098
up €4,098 (+40.4%), from €10,137 to €14,235
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.
Cash bridge derived
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 | €704,298 | €1,141,662 | +€437,364 | +62.1% |
| Fixed assets | 21/28 | €487,487 | €1,065,123 | +€577,636 | +118.5% |
| Tangible fixed assets | 22/27 | €471,756 | €1,049,392 | +€577,636 | +122.4% |
| Land and buildings | 22 | €470,583 | €1,047,124 | +€576,540 | +122.5% |
| Furniture and vehicles | 24 | - | €1,466 | +€1,466 | |
| Other tangible fixed assets | 26 | €1,173 | €802 | -€371 | -31.6% |
| Financial fixed assets | 28 | €15,731 | €15,731 | = | 0.0% |
| Current assets | 29/58 | €216,811 | €76,540 | -€140,272 | -64.7% |
| Amounts receivable within one year | 40/41 | €14,601 | €14,601 | = | 0.0% |
| Other amounts receivable | 41 | €14,601 | €14,601 | = | 0.0% |
| Current investments | 50/53 | €125,000 | €0 | -€125,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €75,349 | €59,900 | -€15,449 | -20.5% |
| Deferred charges and accrued income | 490/1 | €1,861 | €2,039 | +€177 | +9.5% |
| Total equity and liabilities | 10/49 | €704,298 | €1,141,662 | +€437,364 | +62.1% |
| Equity | 10/15 | €210,531 | €406,872 | +€196,341 | +93.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €200,531 | €396,872 | +€196,341 | +97.9% |
| Amounts payable | 17/49 | €493,767 | €734,790 | +€241,023 | +48.8% |
| Amounts payable after more than one year | 17 | €281,586 | €653,981 | +€372,395 | +132.2% |
| Financial debts | 170/4 | €281,586 | €653,981 | +€372,395 | +132.2% |
| Amounts payable within one year | 42/48 | €211,381 | €79,059 | -€132,322 | -62.6% |
| Current portion of amounts payable after more than one year | 42 | €32,127 | €27,605 | -€4,521 | -14.1% |
| Trade debts | 44 | €1,998 | €770 | -€1,228 | -61.5% |
| Suppliers | 440/4 | €1,998 | €770 | -€1,228 | -61.5% |
| Taxes, remuneration and social security | 45 | €1,500 | €21,906 | +€20,406 | +1360.4% |
| Taxes | 450/3 | €1,500 | €21,906 | +€20,406 | +1360.4% |
| Other amounts payable | 47/48 | €175,757 | €28,778 | -€146,978 | -83.6% |
| Accrued charges and deferred income | 492/3 | €800 | €1,750 | +€950 | +118.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,751 | €38,688 | +€22,937 | +145.6% |
| Other operating charges | 640/8 | €2,670 | €3,227 | +€557 | +20.9% |
| Gross operating margin | 9900 | €171,997 | €297,650 | +€125,653 | +73.1% |
| Operating profit (loss) | 9901 | €153,576 | €255,735 | +€102,159 | +66.5% |
| Financial income | 75/76B | €72,733 | €11,974 | -€60,759 | -83.5% |
| Recurring financial income | 75 | €72,733 | €11,974 | -€60,759 | -83.5% |
| Financial charges | 65/66B | €10,137 | €14,235 | +€4,098 | +40.4% |
| Recurring financial charges | 65 | €10,137 | €14,235 | +€4,098 | +40.4% |
| Profit (loss) for the period before taxes | 9903 | €216,173 | €253,475 | +€37,302 | +17.3% |
| Income taxes | 67/77 | €33,497 | €57,134 | +€23,636 | +70.6% |
| Profit (loss) for the period | 9904 | €182,675 | €196,341 | +€13,666 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €182,675 | €196,341 | +€13,666 | +7.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.