RIOS 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.
RIOS CONSULTING
Largest movements
- Cash +€9,140
up €9,140 (+6.0%), from €151,081 to €160,220
mainly Net result for the year (+€70,376) and Depreciation (+€2,508)
- Reserves +€40,000
up €40,000 (+77.9%), from €51,360 to €91,360
- Profit (loss) carried forward -€19,624
down €19,624 (-48.4%), from €40,585 to €20,962
- Other debts -€7,963
down €7,963 (-13.8%), from €57,627 to €49,665
- Tax, wage and social debts -€3,447
down €3,447 (-13.2%), from €26,067 to €22,620
- Taxes +€5,753
up €5,753 (+26.3%), from €21,900 to €27,653
- Gross operating margin -€2,887
down €2,887 (-2.7%), from €105,320 to €102,433
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 | €198,065 | €206,886 | +€8,821 | +4.5% |
| Fixed assets | 21/28 | €8,565 | €6,820 | -€1,745 | -20.4% |
| Tangible fixed assets | 22/27 | €8,505 | €6,760 | -€1,745 | -20.5% |
| Plant, machinery and equipment | 23 | €2,220 | €1,458 | -€762 | -34.3% |
| Furniture and vehicles | 24 | €6,285 | €5,302 | -€983 | -15.6% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €189,500 | €200,066 | +€10,566 | +5.6% |
| Amounts receivable within one year | 40/41 | €36,991 | €38,342 | +€1,351 | +3.7% |
| Trade receivables | 40 | €36,991 | €38,342 | +€1,351 | +3.7% |
| Cash at bank and in hand | 54/58 | €151,081 | €160,220 | +€9,140 | +6.0% |
| Deferred charges and accrued income | 490/1 | €1,429 | €1,504 | +€75 | +5.3% |
| Total equity and liabilities | 10/49 | €198,065 | €206,886 | +€8,821 | +4.5% |
| Equity | 10/15 | €110,545 | €130,922 | +€20,376 | +18.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,360 | €91,360 | +€40,000 | +77.9% |
| Distributable reserves | 133 | €51,360 | €91,360 | +€40,000 | +77.9% |
| Profit (loss) carried forward | 14 | €40,585 | €20,962 | -€19,624 | -48.4% |
| Amounts payable | 17/49 | €87,520 | €75,965 | -€11,555 | -13.2% |
| Amounts payable within one year | 42/48 | €83,763 | €72,384 | -€11,380 | -13.6% |
| Trade debts | 44 | €69 | €99 | +€30 | +43.8% |
| Suppliers | 440/4 | €69 | €99 | +€30 | +43.8% |
| Taxes, remuneration and social security | 45 | €26,067 | €22,620 | -€3,447 | -13.2% |
| Taxes | 450/3 | €26,067 | €22,620 | -€3,447 | -13.2% |
| Other amounts payable | 47/48 | €57,627 | €49,665 | -€7,963 | -13.8% |
| Accrued charges and deferred income | 492/3 | €3,756 | €3,581 | -€175 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,333 | €2,508 | +€175 | +7.5% |
| Other operating charges | 640/8 | €2,229 | €2,252 | +€22 | +1.0% |
| Gross operating margin | 9900 | €105,320 | €102,433 | -€2,887 | -2.7% |
| Operating profit (loss) | 9901 | €100,758 | €97,674 | -€3,084 | -3.1% |
| Financial income | 75/76B | €119 | €471 | +€352 | +296% |
| Recurring financial income | 75 | €119 | €471 | +€352 | +296% |
| Financial charges | 65/66B | €128 | €116 | -€12 | -9.2% |
| Recurring financial charges | 65 | €128 | €116 | -€12 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €100,749 | €98,029 | -€2,720 | -2.7% |
| Income taxes | 67/77 | €21,900 | €27,653 | +€5,753 | +26.3% |
| Profit (loss) for the period | 9904 | €78,849 | €70,376 | -€8,472 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €78,849 | €70,376 | -€8,472 | -10.7% |
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 20 October 2026 via checked.be.