Riscon Swings: 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.
Riscon Swings
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€56,657
up €56,657 (+22.7%), from €249,553 to €306,210
- Debts after one year -€35,483
down €35,483 (-38.8%), from €91,337 to €55,854
of which Financial debts: -€28,283
- Current portion of long-term debt -€21,738
down €21,738 (-62.1%), from €35,021 to €13,283
- Financial income +€15,427
up €15,427 (+34.5%), from €44,733 to €60,160
- Gross operating margin +€4,405
up €4,405 (+10.6%), from €41,521 to €45,926
- Financial charges -€3,654
down €3,654 (-40.9%), from €8,943 to €5,289
- Taxes +€1,909
up €1,909 (+31.8%), from €6,003 to €7,911
- Depreciation +€1,305
up €1,305 (+13.9%), from €9,382 to €10,687
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 | €455,668 | €455,717 | +€48 | 0.0% |
| Fixed assets | 21/28 | €417,662 | €413,325 | -€4,337 | -1.0% |
| Tangible fixed assets | 22/27 | €14,367 | €10,031 | -€4,337 | -30.2% |
| Plant, machinery and equipment | 23 | €1,447 | €868 | -€580 | -40.1% |
| Furniture and vehicles | 24 | - | €5,334 | +€5,334 | |
| Leasing and similar rights | 25 | €12,198 | €3,468 | -€8,730 | -71.6% |
| Other tangible fixed assets | 26 | €722 | €361 | -€361 | -50.0% |
| Financial fixed assets | 28 | €403,294 | €403,294 | = | 0.0% |
| Current assets | 29/58 | €38,007 | €42,392 | +€4,385 | +11.5% |
| Amounts receivable within one year | 40/41 | €4,430 | €6,086 | +€1,656 | +37.4% |
| Other amounts receivable | 41 | €4,430 | €6,086 | +€1,656 | +37.4% |
| Cash at bank and in hand | 54/58 | €33,577 | €35,270 | +€1,693 | +5.0% |
| Deferred charges and accrued income | 490/1 | - | €1,036 | +€1,036 | |
| Total equity and liabilities | 10/49 | €455,668 | €455,717 | +€48 | 0.0% |
| Equity | 10/15 | €299,553 | €356,210 | +€56,657 | +18.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €249,553 | €306,210 | +€56,657 | +22.7% |
| Amounts payable | 17/49 | €156,115 | €99,507 | -€56,609 | -36.3% |
| Amounts payable after more than one year | 17 | €91,337 | €55,854 | -€35,483 | -38.8% |
| Financial debts | 170/4 | €54,337 | €26,054 | -€28,283 | -52.1% |
| Other amounts payable | 178/9 | €37,000 | €29,800 | -€7,200 | -19.5% |
| Amounts payable within one year | 42/48 | €64,778 | €43,653 | -€21,125 | -32.6% |
| Current portion of amounts payable after more than one year | 42 | €35,021 | €13,283 | -€21,738 | -62.1% |
| Trade debts | 44 | €1,082 | €2,851 | +€1,769 | +163% |
| Suppliers | 440/4 | €1,082 | €2,851 | +€1,769 | +163% |
| Taxes, remuneration and social security | 45 | €3,192 | €709 | -€2,482 | -77.8% |
| Taxes | 450/3 | €3,192 | €709 | -€2,482 | -77.8% |
| Other amounts payable | 47/48 | €25,483 | €26,809 | +€1,326 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,382 | €10,687 | +€1,305 | +13.9% |
| Other operating charges | 640/8 | €525 | €542 | +€17 | +3.2% |
| Gross operating margin | 9900 | €41,521 | €45,926 | +€4,405 | +10.6% |
| Operating profit (loss) | 9901 | €31,614 | €34,698 | +€3,083 | +9.8% |
| Financial income | 75/76B | €44,733 | €60,160 | +€15,427 | +34.5% |
| Recurring financial income | 75 | €44,733 | €60,160 | +€15,427 | +34.5% |
| Financial charges | 65/66B | €8,943 | €5,289 | -€3,654 | -40.9% |
| Recurring financial charges | 65 | €8,943 | €5,289 | -€3,654 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | €67,404 | €89,568 | +€22,164 | +32.9% |
| Income taxes | 67/77 | €6,003 | €7,911 | +€1,909 | +31.8% |
| Profit (loss) for the period | 9904 | €61,401 | €81,657 | +€20,255 | +33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,401 | €81,657 | +€20,255 | +33.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.