RISHC: 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.
RISHC
Largest movements
- Tangible fixed assets -€15,117
down €15,117 (-31.0%), from €48,791 to €33,674
of which Leasing and similar rights: -€13,554
- Receivables within one year -€13,613
down €13,613 (-100.0%), from €13,613 to €0
- Cash +€4,106
up €4,106 (+29.0%), from €14,169 to €18,276
mainly Depreciation (+€15,117) and Receivables within one year (+€13,613)
- Deferred charges and accrued income +€3,033
up €3,033 (+1817.5%), from €167 to €3,200
- Debts after one year -€13,319
down €13,319 (-38.8%), from €34,286 to €20,967
- Trade debts -€7,621
down €7,621 (-96.9%), from €7,868 to €247
- Profit (loss) carried forward -€1,103
down €1,103 (-32.3%), from €3,411 to €2,308
- Gross operating margin +€19,732
up €19,732, from -€2,433 to €17,299
- Depreciation +€821
up €821 (+5.7%), from €14,296 to €15,117
- Other operating charges -€721
down €721 (-45.8%), from €1,573 to €852
- Financial charges -€541
down €541 (-18.2%), from €2,974 to €2,433
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.
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 | €76,739 | €55,150 | -€21,590 | -28.1% |
| Fixed assets | 21/28 | €48,791 | €33,674 | -€15,117 | -31.0% |
| Tangible fixed assets | 22/27 | €48,791 | €33,674 | -€15,117 | -31.0% |
| Furniture and vehicles | 24 | €4,407 | €2,844 | -€1,563 | -35.5% |
| Leasing and similar rights | 25 | €44,384 | €30,830 | -€13,554 | -30.5% |
| Current assets | 29/58 | €27,949 | €21,476 | -€6,473 | -23.2% |
| Amounts receivable within one year | 40/41 | €13,613 | €0 | -€13,613 | -100.0% |
| Trade receivables | 40 | €13,613 | €0 | -€13,613 | -100.0% |
| Cash at bank and in hand | 54/58 | €14,169 | €18,276 | +€4,106 | +29.0% |
| Deferred charges and accrued income | 490/1 | €167 | €3,200 | +€3,033 | +1817.5% |
| Total equity and liabilities | 10/49 | €76,739 | €55,150 | -€21,590 | -28.1% |
| Equity | 10/15 | €15,411 | €14,308 | -€1,103 | -7.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,411 | €2,308 | -€1,103 | -32.3% |
| Amounts payable | 17/49 | €61,328 | €40,842 | -€20,486 | -33.4% |
| Amounts payable after more than one year | 17 | €34,286 | €20,967 | -€13,319 | -38.8% |
| Financial debts | 170/4 | €34,286 | €20,967 | -€13,319 | -38.8% |
| Amounts payable within one year | 42/48 | €27,042 | €19,875 | -€7,167 | -26.5% |
| Current portion of amounts payable after more than one year | 42 | €12,692 | €13,319 | +€627 | +4.9% |
| Trade debts | 44 | €7,868 | €247 | -€7,621 | -96.9% |
| Suppliers | 440/4 | €7,868 | €247 | -€7,621 | -96.9% |
| Taxes, remuneration and social security | 45 | €4,991 | €5,555 | +€564 | +11.3% |
| Taxes | 450/3 | €2,583 | €3,145 | +€562 | +21.8% |
| Remuneration and social security | 454/9 | €2,408 | €2,410 | +€2 | +0.1% |
| Other amounts payable | 47/48 | €1,491 | €753 | -€738 | -49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,296 | €15,117 | +€821 | +5.7% |
| Other operating charges | 640/8 | €1,573 | €852 | -€721 | -45.8% |
| Gross operating margin | 9900 | -€2,433 | €17,299 | +€19,732 | |
| Operating profit (loss) | 9901 | -€18,302 | €1,330 | +€19,632 | |
| Financial charges | 65/66B | €2,974 | €2,433 | -€541 | -18.2% |
| Recurring financial charges | 65 | €2,974 | €2,433 | -€541 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,276 | -€1,103 | +€20,173 | +94.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€21,276 | -€1,103 | +€20,173 | +94.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,276 | -€1,103 | +€20,173 | +94.8% |
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.