RISKOVERY 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.
RISKOVERY CONSULT
Largest movements
- Receivables within one year -€5,959
down €5,959 (-51.3%), from €11,620 to €5,661
of which Trade receivables: -€5,642
- Cash +€4,655
up €4,655 (+26.9%), from €17,305 to €21,960
mainly Receivables within one year (+€5,959) and Net result for the year (+€2,795)
- Financial fixed assets +€2,500
new in 2022: €2,500
- Reserves +€1,136
up €1,136 (+19.0%), from €5,981 to €7,117
of which Distributable reserves: +€1,136
- Tax, wage and social debts +€530
new in 2022: €530
- Trade debts -€470
down €470 (-62.4%), from €754 to €284
- Financial income +€1,810
new in 2022: €1,810
of which Financial income: +€1,810
- Gross operating margin -€659
down €659 (-27.9%), from €2,364 to €1,705
- Taxes +€383
up €383 (+260.5%), from €147 to €530
- Other operating charges -€143
down €143 (-49.0%), from €292 to €149
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,925 | €30,121 | +€1,196 | +4.1% |
| Fixed assets | 21/28 | - | €2,500 | +€2,500 | |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €28,925 | €27,621 | -€1,304 | -4.5% |
| Amounts receivable within one year | 40/41 | €11,620 | €5,661 | -€5,959 | -51.3% |
| Trade receivables | 40 | €11,303 | €5,661 | -€5,642 | -49.9% |
| Other amounts receivable | 41 | €317 | - | -€317 | |
| Cash at bank and in hand | 54/58 | €17,305 | €21,960 | +€4,655 | +26.9% |
| Total equity and liabilities | 10/49 | €28,925 | €30,121 | +€1,196 | +4.1% |
| Equity | 10/15 | €28,171 | €29,307 | +€1,136 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,981 | €7,117 | +€1,136 | +19.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,121 | €4,121 | +€0 | 0.0% |
| Distributable reserves | 133 | - | €1,136 | +€1,136 | |
| Profit (loss) carried forward | 14 | €3,590 | €3,590 | +€0 | 0.0% |
| Amounts payable | 17/49 | €754 | €814 | +€60 | +7.9% |
| Amounts payable within one year | 42/48 | €754 | €814 | +€60 | +7.9% |
| Trade debts | 44 | €754 | €284 | -€470 | -62.4% |
| Suppliers | 440/4 | €754 | €284 | -€470 | -62.4% |
| Taxes, remuneration and social security | 45 | - | €530 | +€530 | |
| Taxes | 450/3 | - | €530 | +€530 | |
| Other operating charges | 640/8 | €292 | €149 | -€143 | -49.0% |
| Gross operating margin | 9900 | €2,364 | €1,705 | -€659 | -27.9% |
| Operating profit (loss) | 9901 | €2,072 | €1,556 | -€516 | -24.9% |
| Financial income | 75/76B | - | €1,810 | +€1,810 | |
| Recurring financial income | 75 | - | €1,810 | +€1,810 | |
| Non-recurring financial income | 76B | - | €1,810 | +€1,810 | |
| Financial charges | 65/66B | €43 | €41 | -€2 | -5.0% |
| Recurring financial charges | 65 | €43 | €41 | -€2 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €2,029 | €3,325 | +€1,296 | +63.9% |
| Income taxes | 67/77 | €147 | €530 | +€383 | +260.5% |
| Profit (loss) for the period | 9904 | €1,882 | €2,795 | +€913 | +48.5% |
| Transfer to tax-exempt reserves | 689 | - | €1,660 | +€1,660 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,882 | €1,136 | -€746 | -39.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.