RIOCONSULT: 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.
RIOCONSULT
Largest movements
- Cash +€38,844
up €38,844 (+68.0%), from €57,084 to €95,928
mainly Net result for the year (+€27,666) and Tax, wage and social debts (+€6,758)
- Receivables within one year -€5,879
down €5,879 (-33.8%), from €17,414 to €11,535
of which Other amounts receivable: -€7,284
- Tangible fixed assets -€5,802
down €5,802 (-38.9%), from €14,919 to €9,117
of which Furniture and vehicles: -€5,659
- Stocks and contracts +€1,329
up €1,329 (+282.2%), from €471 to €1,800
- Reserves +€25,986
up €25,986 (+44.7%), from €58,117 to €84,103
- Tax, wage and social debts +€6,758
up €6,758 (+98.2%), from €6,879 to €13,636
of which Taxes: +€6,758
- Other debts -€2,397
down €2,397 (-44.3%), from €5,406 to €3,009
- Trade debts -€1,638
down €1,638 (-37.5%), from €4,366 to €2,728
- Gross operating margin +€37,813
up €37,813 (+340.2%), from €11,116 to €48,929
- Taxes +€13,137
up €13,137 (+1012.5%), from €1,297 to €14,434
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 | €93,367 | €122,076 | +€28,709 | +30.7% |
| Fixed assets | 21/28 | €14,919 | €9,117 | -€5,802 | -38.9% |
| Tangible fixed assets | 22/27 | €14,919 | €9,117 | -€5,802 | -38.9% |
| Plant, machinery and equipment | 23 | €143 | €0 | -€143 | -100.0% |
| Furniture and vehicles | 24 | €14,776 | €9,117 | -€5,659 | -38.3% |
| Current assets | 29/58 | €78,448 | €112,960 | +€34,511 | +44.0% |
| Stocks and contracts in progress | 3 | €471 | €1,800 | +€1,329 | +282.2% |
| Stocks | 30/36 | €471 | €1,800 | +€1,329 | +282.2% |
| Amounts receivable within one year | 40/41 | €17,414 | €11,535 | -€5,879 | -33.8% |
| Trade receivables | 40 | €7,382 | €8,787 | +€1,405 | +19.0% |
| Other amounts receivable | 41 | €10,032 | €2,748 | -€7,284 | -72.6% |
| Cash at bank and in hand | 54/58 | €57,084 | €95,928 | +€38,844 | +68.0% |
| Deferred charges and accrued income | 490/1 | €3,480 | €3,696 | +€216 | +6.2% |
| Total equity and liabilities | 10/49 | €93,367 | €122,076 | +€28,709 | +30.7% |
| Equity | 10/15 | €76,717 | €102,703 | +€25,986 | +33.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €58,117 | €84,103 | +€25,986 | +44.7% |
| Distributable reserves | 133 | €58,117 | €84,103 | +€25,986 | +44.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,650 | €19,373 | +€2,723 | +16.4% |
| Amounts payable within one year | 42/48 | €16,650 | €19,373 | +€2,723 | +16.4% |
| Trade debts | 44 | €4,366 | €2,728 | -€1,638 | -37.5% |
| Suppliers | 440/4 | €4,366 | €2,728 | -€1,638 | -37.5% |
| Taxes, remuneration and social security | 45 | €6,879 | €13,636 | +€6,758 | +98.2% |
| Taxes | 450/3 | €6,879 | €13,636 | +€6,758 | +98.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,406 | €3,009 | -€2,397 | -44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,802 | €5,802 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,155 | €1,181 | +€26 | +2.3% |
| Gross operating margin | 9900 | €11,116 | €48,929 | +€37,813 | +340.2% |
| Operating profit (loss) | 9901 | €4,159 | €41,945 | +€37,787 | +908.6% |
| Financial income | 75/76B | €155 | €273 | +€119 | +76.8% |
| Recurring financial income | 75 | €155 | €273 | +€119 | +76.8% |
| Financial charges | 65/66B | €86 | €118 | +€32 | +36.9% |
| Recurring financial charges | 65 | €86 | €118 | +€32 | +36.9% |
| Profit (loss) for the period before taxes | 9903 | €4,227 | €42,100 | +€37,874 | +896.0% |
| Income taxes | 67/77 | €1,297 | €14,434 | +€13,137 | +1012.5% |
| Profit (loss) for the period | 9904 | €2,929 | €27,666 | +€24,737 | +844.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,929 | €27,666 | +€24,737 | +844.4% |
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 5 October 2026 via checked.be.