RIO Consulting: 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 Consulting
Largest movements
- Cash +€35,781
up €35,781 (+140.5%), from €25,475 to €61,256
mainly Net result for the year (+€33,439) and Tax, wage and social debts (+€5,461)
- Receivables within one year +€4,252
up €4,252 (+44.2%), from €9,626 to €13,878
of which Other amounts receivable: +€3,818
- Tangible fixed assets -€930
down €930 (-38.1%), from €2,439 to €1,509
- Profit (loss) carried forward +€33,439
up €33,439 (+168.4%), from €19,863 to €53,301
- Tax, wage and social debts +€5,461
up €5,461 (+44.3%), from €12,335 to €17,796
- Gross operating margin +€16,431
up €16,431 (+49.7%), from €33,058 to €49,489
- Taxes +€5,126
up €5,126 (+88.0%), from €5,827 to €10,953
- Other operating charges -€4,839
down €4,839 (-88.5%), from €5,468 to €629
- Financial charges +€2,000
up €2,000 (+128.9%), from €1,551 to €3,551
- Depreciation +€580
up €580 (+165.8%), from €350 to €930
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 | €37,540 | €76,760 | +€39,220 | +104.5% |
| Fixed assets | 21/28 | €2,439 | €1,509 | -€930 | -38.1% |
| Tangible fixed assets | 22/27 | €2,439 | €1,509 | -€930 | -38.1% |
| Furniture and vehicles | 24 | €2,439 | €1,509 | -€930 | -38.1% |
| Current assets | 29/58 | €35,101 | €75,251 | +€40,149 | +114.4% |
| Amounts receivable within one year | 40/41 | €9,626 | €13,878 | +€4,252 | +44.2% |
| Trade receivables | 40 | €343 | €777 | +€434 | +126.4% |
| Other amounts receivable | 41 | €9,283 | €13,101 | +€3,818 | +41.1% |
| Cash at bank and in hand | 54/58 | €25,475 | €61,256 | +€35,781 | +140.5% |
| Deferred charges and accrued income | 490/1 | - | €116 | +€116 | |
| Total equity and liabilities | 10/49 | €37,540 | €76,760 | +€39,220 | +104.5% |
| Equity | 10/15 | €24,863 | €58,301 | +€33,439 | +134.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,863 | €53,301 | +€33,439 | +168.4% |
| Amounts payable | 17/49 | €12,678 | €18,459 | +€5,781 | +45.6% |
| Amounts payable within one year | 42/48 | €12,678 | €18,459 | +€5,781 | +45.6% |
| Trade debts | 44 | €343 | €663 | +€320 | +93.3% |
| Suppliers | 440/4 | €343 | €663 | +€320 | +93.3% |
| Taxes, remuneration and social security | 45 | €12,335 | €17,796 | +€5,461 | +44.3% |
| Taxes | 450/3 | €12,335 | €17,796 | +€5,461 | +44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €350 | €930 | +€580 | +165.8% |
| Other operating charges | 640/8 | €5,468 | €629 | -€4,839 | -88.5% |
| Gross operating margin | 9900 | €33,058 | €49,489 | +€16,431 | +49.7% |
| Operating profit (loss) | 9901 | €27,240 | €47,930 | +€20,690 | +76.0% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €1,551 | €3,551 | +€2,000 | +128.9% |
| Recurring financial charges | 65 | €1,551 | €3,551 | +€2,000 | +128.9% |
| Profit (loss) for the period before taxes | 9903 | €25,689 | €44,392 | +€18,703 | +72.8% |
| Income taxes | 67/77 | €5,827 | €10,953 | +€5,126 | +88.0% |
| Profit (loss) for the period | 9904 | €19,863 | €33,439 | +€13,576 | +68.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,863 | €33,439 | +€13,576 | +68.4% |
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 8 October 2026 via checked.be.