RISK CONSULT: 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.
RISK CONSULT
Largest movements
- Receivables after one year -€10,000
down €10,000 (-8.3%), from €120,000 to €110,000
- Receivables within one year -€3,702
down €3,702 (-62.1%), from €5,962 to €2,260
- Other debts -€16,000
no longer reported in 2025 (was €16,000)
- Profit (loss) carried forward +€1,455
up €1,455 (+67.0%), from €2,173 to €3,628
- Gross operating margin -€14,679
down €14,679 (-94.1%), from €15,603 to €924
- Taxes -€5,740
down €5,740 (-89.6%), from €6,407 to €667
- Financial income -€1,836
down €1,836 (-36.9%), from €4,971 to €3,134
- Other operating charges +€390
up €390 (+57.4%), from €680 to €1,069
- Depreciation -€351
down €351 (-37.8%), from €928 to €577
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 | €134,246 | €120,262 | -€13,983 | -10.4% |
| Fixed assets | 21/28 | €1,289 | €712 | -€577 | -44.8% |
| Tangible fixed assets | 22/27 | €989 | €412 | -€577 | -58.4% |
| Furniture and vehicles | 24 | €989 | €412 | -€577 | -58.4% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €132,957 | €119,551 | -€13,406 | -10.1% |
| Amounts receivable after more than one year | 29 | €120,000 | €110,000 | -€10,000 | -8.3% |
| Other amounts receivable | 291 | €120,000 | €110,000 | -€10,000 | -8.3% |
| Amounts receivable within one year | 40/41 | €5,962 | €2,260 | -€3,702 | -62.1% |
| Other amounts receivable | 41 | €5,962 | €2,260 | -€3,702 | -62.1% |
| Cash at bank and in hand | 54/58 | €6,695 | €7,291 | +€596 | +8.9% |
| Deferred charges and accrued income | 490/1 | €300 | - | -€300 | |
| Total equity and liabilities | 10/49 | €134,246 | €120,262 | -€13,983 | -10.4% |
| Equity | 10/15 | €117,927 | €119,382 | +€1,455 | +1.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €97,162 | €97,162 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €95,303 | €95,303 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,173 | €3,628 | +€1,455 | +67.0% |
| Amounts payable | 17/49 | €16,319 | €880 | -€15,439 | -94.6% |
| Amounts payable within one year | 42/48 | €16,319 | €880 | -€15,439 | -94.6% |
| Trade debts | 44 | €319 | €208 | -€111 | -34.9% |
| Suppliers | 440/4 | €319 | €208 | -€111 | -34.9% |
| Taxes, remuneration and social security | 45 | - | €672 | +€672 | |
| Taxes | 450/3 | - | €672 | +€672 | |
| Other amounts payable | 47/48 | €16,000 | - | -€16,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €928 | €577 | -€351 | -37.8% |
| Other operating charges | 640/8 | €680 | €1,069 | +€390 | +57.4% |
| Gross operating margin | 9900 | €15,603 | €924 | -€14,679 | -94.1% |
| Operating profit (loss) | 9901 | €13,995 | -€723 | -€14,718 | |
| Financial income | 75/76B | €4,971 | €3,134 | -€1,836 | -36.9% |
| Recurring financial income | 75 | €4,971 | €3,134 | -€1,836 | -36.9% |
| Financial charges | 65/66B | €354 | €290 | -€64 | -18.1% |
| Recurring financial charges | 65 | €354 | €290 | -€64 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €18,613 | €2,122 | -€16,490 | -88.6% |
| Income taxes | 67/77 | €6,407 | €667 | -€5,740 | -89.6% |
| Profit (loss) for the period | 9904 | €12,206 | €1,455 | -€10,750 | -88.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,206 | €1,455 | -€10,750 | -88.1% |
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 9 October 2026 via checked.be.