RISING CORP: 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.
RISING CORP
Largest movements
- Receivables within one year +€24,901
up €24,901 (+105%), from €23,616 to €48,517
of which Other amounts receivable: +€21,940
- Cash +€2,491
up €2,491 (+15.4%), from €16,179 to €18,670
mainly Net result for the year (+€32,207) and Tax, wage and social debts (+€8,745)
- Tangible fixed assets -€1,393
down €1,393 (-33.3%), from €4,178 to €2,786
- Profit (loss) carried forward +€32,207
up €32,207 (+204%), from €15,799 to €48,006
- Other debts -€14,532
no longer reported in 2025 (was €14,532)
- Tax, wage and social debts +€8,745
up €8,745 (+76.1%), from €11,494 to €20,240
of which Taxes: +€6,020
- Gross operating margin +€21,751
up €21,751 (+78.9%), from €27,580 to €49,331
- Taxes +€4,249
up €4,249 (+65.4%), from €6,495 to €10,744
- Depreciation +€1,393
new in 2025: €1,393
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 | €44,159 | €70,111 | +€25,951 | +58.8% |
| Fixed assets | 21/28 | €4,316 | €2,923 | -€1,393 | -32.3% |
| Tangible fixed assets | 22/27 | €4,178 | €2,786 | -€1,393 | -33.3% |
| Furniture and vehicles | 24 | €4,178 | €2,786 | -€1,393 | -33.3% |
| Financial fixed assets | 28 | €138 | €138 | = | 0.0% |
| Current assets | 29/58 | €39,843 | €67,187 | +€27,344 | +68.6% |
| Amounts receivable within one year | 40/41 | €23,616 | €48,517 | +€24,901 | +105% |
| Trade receivables | 40 | €23,610 | €26,572 | +€2,961 | +12.5% |
| Other amounts receivable | 41 | €6 | €21,945 | +€21,940 | +387,627% |
| Cash at bank and in hand | 54/58 | €16,179 | €18,670 | +€2,491 | +15.4% |
| Deferred charges and accrued income | 490/1 | €48 | - | -€48 | |
| Total equity and liabilities | 10/49 | €44,159 | €70,111 | +€25,951 | +58.8% |
| Equity | 10/15 | €15,799 | €48,006 | +€32,207 | +204% |
| Profit (loss) carried forward | 14 | €15,799 | €48,006 | +€32,207 | +204% |
| Amounts payable | 17/49 | €28,360 | €22,104 | -€6,256 | -22.1% |
| Amounts payable within one year | 42/48 | €28,360 | €22,104 | -€6,256 | -22.1% |
| Trade debts | 44 | €2,334 | €1,864 | -€469 | -20.1% |
| Suppliers | 440/4 | €2,334 | €1,864 | -€469 | -20.1% |
| Taxes, remuneration and social security | 45 | €11,494 | €20,240 | +€8,745 | +76.1% |
| Taxes | 450/3 | €11,174 | €17,194 | +€6,020 | +53.9% |
| Remuneration and social security | 454/9 | €320 | €3,046 | +€2,726 | +852% |
| Other amounts payable | 47/48 | €14,532 | - | -€14,532 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,393 | +€1,393 | |
| Other operating charges | 640/8 | €5,179 | €5,032 | -€147 | -2.8% |
| Gross operating margin | 9900 | €27,580 | €49,331 | +€21,751 | +78.9% |
| Operating profit (loss) | 9901 | €22,402 | €42,906 | +€20,505 | +91.5% |
| Financial income | 75/76B | - | €201 | +€201 | |
| Recurring financial income | 75 | - | €201 | +€201 | |
| Financial charges | 65/66B | €107 | €156 | +€49 | +45.5% |
| Recurring financial charges | 65 | €107 | €156 | +€49 | +45.5% |
| Profit (loss) for the period before taxes | 9903 | €22,294 | €42,951 | +€20,657 | +92.7% |
| Income taxes | 67/77 | €6,495 | €10,744 | +€4,249 | +65.4% |
| Profit (loss) for the period | 9904 | €15,799 | €32,207 | +€16,408 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €15,799 | €32,207 | +€16,408 | +104% |
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 13 October 2026 via checked.be.