RISINOLE: 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.
RISINOLE
Largest movements
- Cash +€2,484
up €2,484 (+10.7%), from €23,321 to €25,805
mainly Depreciation (+€2,425) and Other debts (+€1,407)
- Tangible fixed assets -€2,425
down €2,425 (-51.9%), from €4,671 to €2,246
- Receivables within one year +€950
new in 2025: €950
of which Trade receivables: +€787
- Other debts +€1,407
up €1,407 (+149.1%), from €944 to €2,350
- Tax, wage and social debts -€698
down €698 (-77.3%), from €903 to €205
- Profit (loss) carried forward +€378
up €378 (+2.5%), from €15,030 to €15,408
- Taxes -€1,265
down €1,265 (-86.7%), from €1,460 to €195
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 | €27,992 | €29,002 | +€1,009 | +3.6% |
| Fixed assets | 21/28 | €4,671 | €2,246 | -€2,425 | -51.9% |
| Tangible fixed assets | 22/27 | €4,671 | €2,246 | -€2,425 | -51.9% |
| Furniture and vehicles | 24 | €4,671 | €2,246 | -€2,425 | -51.9% |
| Current assets | 29/58 | €23,321 | €26,755 | +€3,434 | +14.7% |
| Amounts receivable within one year | 40/41 | - | €950 | +€950 | |
| Trade receivables | 40 | - | €787 | +€787 | |
| Other amounts receivable | 41 | - | €164 | +€164 | |
| Cash at bank and in hand | 54/58 | €23,321 | €25,805 | +€2,484 | +10.7% |
| Total equity and liabilities | 10/49 | €27,992 | €29,002 | +€1,009 | +3.6% |
| Equity | 10/15 | €25,566 | €25,944 | +€378 | +1.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Capital | 10 | €1 | - | -€1 | |
| Issued capital | 100 | €1 | - | -€1 | |
| Reserves | 13 | €10,535 | €10,535 | = | 0.0% |
| Distributable reserves | 133 | €10,535 | €10,535 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,030 | €15,408 | +€378 | +2.5% |
| Amounts payable | 17/49 | €2,426 | €3,057 | +€631 | +26.0% |
| Amounts payable within one year | 42/48 | €2,426 | €3,057 | +€631 | +26.0% |
| Trade debts | 44 | €579 | €502 | -€77 | -13.4% |
| Suppliers | 440/4 | €579 | €502 | -€77 | -13.4% |
| Taxes, remuneration and social security | 45 | €903 | €205 | -€698 | -77.3% |
| Taxes | 450/3 | €903 | €205 | -€698 | -77.3% |
| Other amounts payable | 47/48 | €944 | €2,350 | +€1,407 | +149.1% |
| Turnover | 70 | €60,940 | €60,877 | -€63 | -0.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €57,146 | €57,351 | +€205 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,425 | €2,425 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €3,794 | €3,526 | -€268 | -7.1% |
| Operating profit (loss) | 9901 | €982 | €701 | -€280 | -28.6% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €140 | €137 | -€3 | -2.1% |
| Recurring financial charges | 65 | €140 | €137 | -€3 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €841 | €573 | -€269 | -32.0% |
| Income taxes | 67/77 | €1,460 | €195 | -€1,265 | -86.7% |
| Profit (loss) for the period | 9904 | -€618 | €378 | +€996 | |
| Profit (loss) for the period to be appropriated | 9905 | -€618 | €378 | +€996 |
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 10 October 2026 via checked.be.