Rising You: what changed
Rising You
Largest movements
- Cash -€122,946
down €122,946 (-90.1%), from €136,421 to €13,475
mainly Investment in fixed assets (net) (-€85,236) and Trade debts (-€50,266)
- Tangible fixed assets +€42,755
up €42,755 (+26.3%), from €162,760 to €205,516
of which Other tangible fixed assets: +€55,545
- Receivables within one year -€41,924
down €41,924 (-28.0%), from €149,903 to €107,979
of which Other amounts receivable: -€41,871
- Current investments +€29,999
new in 2025: €29,999
- Deferred charges and accrued income -€6,745
down €6,745 (-25.0%), from €27,000 to €20,255
- Trade debts -€50,266
down €50,266 (-38.8%), from €129,638 to €79,372
- Accrued charges and deferred income -€31,500
down €31,500 (-85.7%), from €36,750 to €5,250
- Profit (loss) carried forward -€20,568
down €20,568 (-8.0%), from €255,979 to €235,411
- Tax, wage and social debts +€5,552
up €5,552 (+125%), from €4,454 to €10,005
of which Taxes: +€7,283
- Gross operating margin -€68,965
down €68,965 (-65.2%), from €105,837 to €36,872
- Depreciation +€8,926
up €8,926 (+26.6%), from €33,555 to €42,481
- Taxes -€7,784
down €7,784 (-97.3%), from €7,997 to €213
- Staff costs -€5,778
down €5,778 (-30.7%), from €18,802 to €13,024
- Write-downs -€4,290
down €4,290 (-70.3%), from €6,105 to €1,815
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €476,084 | €377,224 | -€98,860 | -20.8% |
| Fixed assets | 21/28 | €162,760 | €205,516 | +€42,755 | +26.3% |
| Tangible fixed assets | 22/27 | €162,760 | €205,516 | +€42,755 | +26.3% |
| Plant, machinery and equipment | 23 | €34,157 | €21,616 | -€12,541 | -36.7% |
| Furniture and vehicles | 24 | €1,627 | €1,379 | -€249 | -15.3% |
| Other tangible fixed assets | 26 | €126,976 | €182,520 | +€55,545 | +43.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €313,324 | €171,708 | -€141,616 | -45.2% |
| Amounts receivable within one year | 40/41 | €149,903 | €107,979 | -€41,924 | -28.0% |
| Trade receivables | 40 | €97,651 | €97,598 | -€53 | -0.1% |
| Other amounts receivable | 41 | €52,252 | €10,381 | -€41,871 | -80.1% |
| Current investments | 50/53 | - | €29,999 | +€29,999 | |
| Cash at bank and in hand | 54/58 | €136,421 | €13,475 | -€122,946 | -90.1% |
| Deferred charges and accrued income | 490/1 | €27,000 | €20,255 | -€6,745 | -25.0% |
| Total equity and liabilities | 10/49 | €476,084 | €377,224 | -€98,860 | -20.8% |
| Equity | 10/15 | €262,744 | €242,176 | -€20,568 | -7.8% |
| Contributions | 10/11 | €6,150 | €6,150 | = | 0.0% |
| Reserves | 13 | €615 | €615 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €615 | €615 | = | 0.0% |
| Profit (loss) carried forward | 14 | €255,979 | €235,411 | -€20,568 | -8.0% |
| Amounts payable | 17/49 | €213,340 | €135,048 | -€78,292 | -36.7% |
| Amounts payable within one year | 42/48 | €176,590 | €129,798 | -€46,792 | -26.5% |
| Trade debts | 44 | €129,638 | €79,372 | -€50,266 | -38.8% |
| Suppliers | 440/4 | €129,638 | €79,372 | -€50,266 | -38.8% |
| Taxes, remuneration and social security | 45 | €4,454 | €10,005 | +€5,552 | +125% |
| Taxes | 450/3 | €1,648 | €8,931 | +€7,283 | +442% |
| Remuneration and social security | 454/9 | €2,805 | €1,074 | -€1,732 | -61.7% |
| Other amounts payable | 47/48 | €42,499 | €40,421 | -€2,078 | -4.9% |
| Accrued charges and deferred income | 492/3 | €36,750 | €5,250 | -€31,500 | -85.7% |
| Non-recurring operating income | 76A | €15,000 | €10,500 | -€4,500 | -30.0% |
| Remuneration, social security and pensions | 62 | €18,802 | €13,024 | -€5,778 | -30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,555 | €42,481 | +€8,926 | +26.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,105 | €1,815 | -€4,290 | -70.3% |
| Other operating charges | 640/8 | €749 | €808 | +€59 | +7.9% |
| Non-recurring operating charges | 66A | €15,175 | €0 | -€15,175 | -100% |
| Gross operating margin | 9900 | €105,837 | €36,872 | -€68,965 | -65.2% |
| Operating profit (loss) | 9901 | €31,452 | -€21,255 | -€52,707 | |
| Financial income | 75/76B | €1,192 | €1,056 | -€136 | -11.4% |
| Recurring financial income | 75 | €1,192 | €1,056 | -€136 | -11.4% |
| Financial charges | 65/66B | €102 | €155 | +€53 | +51.9% |
| Recurring financial charges | 65 | €102 | €155 | +€53 | +51.9% |
| Profit (loss) for the period before taxes | 9903 | €32,542 | -€20,355 | -€52,897 | |
| Income taxes | 67/77 | €7,997 | €213 | -€7,784 | -97.3% |
| Profit (loss) for the period | 9904 | €24,544 | -€20,568 | -€45,112 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,544 | -€20,568 | -€45,112 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.