RISKOVER: 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.
RISKOVER
Largest movements
- Receivables within one year -€81,727
down €81,727 (-35.6%), from €229,437 to €147,711
of which Trade receivables: -€101,037
- Cash +€62,707
up €62,707 (+111.3%), from €56,320 to €119,027
mainly Receivables within one year (+€81,727) and Net result for the year (+€18,612)
- Accrued charges and deferred income -€26,875
no longer reported in 2025 (was €26,875)
- Reserves +€18,612
new in 2025: €18,612
- Trade debts -€15,285
down €15,285 (-30.0%), from €50,889 to €35,604
- Tax, wage and social debts +€4,529
up €4,529 (+20.6%), from €21,976 to €26,505
of which Taxes: +€7,046
- Gross operating margin +€35,561
up €35,561 (+115.3%), from €30,852 to €66,413
- Staff costs -€22,910
down €22,910, from €20,271 to -€2,639
- Taxes +€6,162
up €6,162 (+112.9%), from €5,459 to €11,622
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 | €285,849 | €266,830 | -€19,019 | -6.7% |
| Fixed assets | 21/28 | €92 | - | -€92 | |
| Tangible fixed assets | 22/27 | €92 | - | -€92 | |
| Plant, machinery and equipment | 23 | €92 | - | -€92 | |
| Current assets | 29/58 | €285,758 | €266,830 | -€18,928 | -6.6% |
| Amounts receivable within one year | 40/41 | €229,437 | €147,711 | -€81,727 | -35.6% |
| Trade receivables | 40 | €156,098 | €55,061 | -€101,037 | -64.7% |
| Other amounts receivable | 41 | €73,339 | €92,649 | +€19,310 | +26.3% |
| Cash at bank and in hand | 54/58 | €56,320 | €119,027 | +€62,707 | +111.3% |
| Deferred charges and accrued income | 490/1 | - | €92 | +€92 | |
| Total equity and liabilities | 10/49 | €285,849 | €266,830 | -€19,019 | -6.7% |
| Equity | 10/15 | €186,110 | €204,721 | +€18,612 | +10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €18,612 | +€18,612 | |
| Distributable reserves | 133 | - | €18,612 | +€18,612 | |
| Profit (loss) carried forward | 14 | €167,510 | €167,510 | = | 0.0% |
| Amounts payable | 17/49 | €99,740 | €62,109 | -€37,631 | -37.7% |
| Amounts payable within one year | 42/48 | €72,865 | €62,109 | -€10,756 | -14.8% |
| Trade debts | 44 | €50,889 | €35,604 | -€15,285 | -30.0% |
| Suppliers | 440/4 | €50,889 | €35,604 | -€15,285 | -30.0% |
| Taxes, remuneration and social security | 45 | €21,976 | €26,505 | +€4,529 | +20.6% |
| Taxes | 450/3 | €19,459 | €26,505 | +€7,046 | +36.2% |
| Remuneration and social security | 454/9 | €2,517 | - | -€2,517 | |
| Accrued charges and deferred income | 492/3 | €26,875 | - | -€26,875 | |
| Non-recurring operating income | 76A | - | €268 | +€268 | |
| Remuneration, social security and pensions | 62 | €20,271 | -€2,639 | -€22,910 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €206 | €92 | -€114 | -55.5% |
| Other operating charges | 640/8 | - | €509 | +€509 | |
| Non-recurring operating charges | 66A | - | €37,699 | +€37,699 | |
| Gross operating margin | 9900 | €30,852 | €66,413 | +€35,561 | +115.3% |
| Operating profit (loss) | 9901 | €10,375 | €30,752 | +€20,377 | +196.4% |
| Financial income | 75/76B | €97 | €7 | -€91 | -93.1% |
| Recurring financial income | 75 | €97 | €7 | -€91 | -93.1% |
| Financial charges | 65/66B | €522 | €525 | +€3 | +0.6% |
| Recurring financial charges | 65 | €522 | €525 | +€3 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €9,951 | €30,233 | +€20,283 | +203.8% |
| Income taxes | 67/77 | €5,459 | €11,622 | +€6,162 | +112.9% |
| Profit (loss) for the period | 9904 | €4,491 | €18,612 | +€14,121 | +314.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,491 | €18,612 | +€14,121 | +314.4% |
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 3 October 2026 via checked.be.