Risk Consulting: 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.
Risk Consulting
Largest movements
- Receivables within one year +€31,874
up €31,874 (+153%), from €20,798 to €52,672
of which Other amounts receivable: +€25,167
- Tangible fixed assets -€20,227
down €20,227 (-17.4%), from €116,030 to €95,802
of which Leasing and similar rights: -€14,561
- Cash +€8,541
up €8,541 (+439%), from €1,945 to €10,486
mainly Depreciation (+€20,827) and Tax, wage and social debts (+€17,260)
- Deferred charges and accrued income -€3,860
down €3,860 (-89.0%), from €4,336 to €476
- Other debts -€20,972
down €20,972 (-100%), from €20,972 to €0
- Tax, wage and social debts +€17,260
up €17,260 (+49.5%), from €34,905 to €52,165
- Trade debts +€16,653
up €16,653 (+4,044%), from €412 to €17,065
- Reserves +€14,548
up €14,548 (+69.3%), from €21,001 to €35,549
- Debts after one year -€14,217
down €14,217 (-27.0%), from €52,614 to €38,397
- Depreciation +€7,956
up €7,956 (+61.8%), from €12,872 to €20,827
- Financial charges +€3,020
up €3,020 (+94.4%), from €3,199 to €6,219
- Taxes -€2,954
down €2,954 (-26.1%), from €11,306 to €8,351
- Gross operating margin +€2,897
up €2,897 (+5.5%), from €52,977 to €55,875
- Other operating charges +€1,329
up €1,329 (+28.9%), from €4,600 to €5,930
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,510 | €161,238 | +€15,727 | +10.8% |
| Fixed assets | 21/28 | €118,431 | €97,604 | -€20,827 | -17.6% |
| Intangible fixed assets | 21 | €2,402 | €1,802 | -€600 | -25.0% |
| Tangible fixed assets | 22/27 | €116,030 | €95,802 | -€20,227 | -17.4% |
| Land and buildings | 22 | €49,515 | €44,015 | -€5,500 | -11.1% |
| Furniture and vehicles | 24 | €334 | €167 | -€167 | -49.9% |
| Leasing and similar rights | 25 | €66,181 | €51,620 | -€14,561 | -22.0% |
| Current assets | 29/58 | €27,079 | €63,634 | +€36,555 | +135% |
| Amounts receivable within one year | 40/41 | €20,798 | €52,672 | +€31,874 | +153% |
| Trade receivables | 40 | €20,237 | €26,944 | +€6,708 | +33.1% |
| Other amounts receivable | 41 | €562 | €25,728 | +€25,167 | +4,481% |
| Cash at bank and in hand | 54/58 | €1,945 | €10,486 | +€8,541 | +439% |
| Deferred charges and accrued income | 490/1 | €4,336 | €476 | -€3,860 | -89.0% |
| Total equity and liabilities | 10/49 | €145,510 | €161,238 | +€15,727 | +10.8% |
| Equity | 10/15 | €23,001 | €37,549 | +€14,548 | +63.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €21,001 | €35,549 | +€14,548 | +69.3% |
| Distributable reserves | 133 | €21,001 | €35,549 | +€14,548 | +69.3% |
| Amounts payable | 17/49 | €122,509 | €123,689 | +€1,180 | +1.0% |
| Amounts payable after more than one year | 17 | €52,614 | €38,397 | -€14,217 | -27.0% |
| Financial debts | 170/4 | €52,614 | €38,397 | -€14,217 | -27.0% |
| Amounts payable within one year | 42/48 | €69,895 | €85,292 | +€15,397 | +22.0% |
| Current portion of amounts payable after more than one year | 42 | €13,606 | €14,217 | +€611 | +4.5% |
| Financial debts | 43 | - | €1,844 | +€1,844 | |
| Credit institutions | 430/8 | - | €1,844 | +€1,844 | |
| Trade debts | 44 | €412 | €17,065 | +€16,653 | +4,044% |
| Suppliers | 440/4 | €412 | €17,065 | +€16,653 | +4,044% |
| Taxes, remuneration and social security | 45 | €34,905 | €52,165 | +€17,260 | +49.5% |
| Taxes | 450/3 | €34,905 | €52,165 | +€17,260 | +49.5% |
| Other amounts payable | 47/48 | €20,972 | €0 | -€20,972 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,872 | €20,827 | +€7,956 | +61.8% |
| Other operating charges | 640/8 | €4,600 | €5,930 | +€1,329 | +28.9% |
| Gross operating margin | 9900 | €52,977 | €55,875 | +€2,897 | +5.5% |
| Operating profit (loss) | 9901 | €35,506 | €29,118 | -€6,388 | -18.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -97.4% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -97.4% |
| Financial charges | 65/66B | €3,199 | €6,219 | +€3,020 | +94.4% |
| Recurring financial charges | 65 | €3,199 | €6,219 | +€3,020 | +94.4% |
| Profit (loss) for the period before taxes | 9903 | €32,307 | €22,899 | -€9,408 | -29.1% |
| Income taxes | 67/77 | €11,306 | €8,351 | -€2,954 | -26.1% |
| Profit (loss) for the period | 9904 | €21,001 | €14,548 | -€6,454 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,001 | €14,548 | -€6,454 | -30.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.