RISKRESH: 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.
RISKRESH
Largest movements
- Receivables within one year -€8,042
down €8,042 (-72.7%), from €11,060 to €3,018
- Deferred charges and accrued income +€4,763
up €4,763 (+1352.0%), from €352 to €5,116
- Cash +€2,217
up €2,217 (+3.6%), from €61,385 to €63,602
mainly Other debts (+€26,435) and Net result for the year (+€11,774)
- Tangible fixed assets -€1,218
down €1,218 (-33.5%), from €3,631 to €2,413
- Profit (loss) carried forward -€35,285
down €35,285 (-37.1%), from €95,070 to €59,786
- Other debts +€26,435
new in 2025: €26,435
- Tax, wage and social debts +€6,165
up €6,165 (+1027.5%), from €600 to €6,765
- Gross operating margin +€21,046
up €21,046, from -€1,802 to €19,244
- Taxes +€3,970
up €3,970 (+1256.5%), from €316 to €4,286
- Other operating charges -€674
down €674 (-48.7%), from €1,385 to €710
- Depreciation +€554
up €554 (+50.5%), from €1,098 to €1,652
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 | €98,563 | €96,284 | -€2,279 | -2.3% |
| Fixed assets | 21/28 | €3,631 | €2,413 | -€1,218 | -33.5% |
| Tangible fixed assets | 22/27 | €3,631 | €2,413 | -€1,218 | -33.5% |
| Furniture and vehicles | 24 | €3,631 | €2,413 | -€1,218 | -33.5% |
| Current assets | 29/58 | €94,933 | €93,871 | -€1,061 | -1.1% |
| Amounts receivable within one year | 40/41 | €11,060 | €3,018 | -€8,042 | -72.7% |
| Other amounts receivable | 41 | €11,060 | €3,018 | -€8,042 | -72.7% |
| Current investments | 50/53 | €22,136 | €22,136 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €61,385 | €63,602 | +€2,217 | +3.6% |
| Deferred charges and accrued income | 490/1 | €352 | €5,116 | +€4,763 | +1352.0% |
| Total equity and liabilities | 10/49 | €98,563 | €96,284 | -€2,279 | -2.3% |
| Equity | 10/15 | €97,070 | €61,786 | -€35,285 | -36.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,070 | €59,786 | -€35,285 | -37.1% |
| Amounts payable | 17/49 | €1,493 | €34,499 | +€33,006 | +2210.7% |
| Amounts payable within one year | 42/48 | €627 | €33,479 | +€32,852 | +5236.9% |
| Trade debts | 44 | €27 | €280 | +€252 | +923.7% |
| Suppliers | 440/4 | €27 | €280 | +€252 | +923.7% |
| Taxes, remuneration and social security | 45 | €600 | €6,765 | +€6,165 | +1027.5% |
| Taxes | 450/3 | €600 | €6,765 | +€6,165 | +1027.5% |
| Other amounts payable | 47/48 | - | €26,435 | +€26,435 | |
| Accrued charges and deferred income | 492/3 | €866 | €1,020 | +€154 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,098 | €1,652 | +€554 | +50.5% |
| Other operating charges | 640/8 | €1,385 | €710 | -€674 | -48.7% |
| Gross operating margin | 9900 | -€1,802 | €19,244 | +€21,046 | |
| Operating profit (loss) | 9901 | -€4,285 | €16,882 | +€21,167 | |
| Financial income | 75/76B | €866 | €956 | +€89 | +10.3% |
| Recurring financial income | 75 | €866 | €956 | +€89 | +10.3% |
| Financial charges | 65/66B | €1,964 | €1,777 | -€187 | -9.5% |
| Recurring financial charges | 65 | €1,964 | €1,777 | -€187 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,383 | €16,060 | +€21,443 | |
| Income taxes | 67/77 | €316 | €4,286 | +€3,970 | +1256.5% |
| Profit (loss) for the period | 9904 | -€5,699 | €11,774 | +€17,473 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,699 | €11,774 | +€17,473 |
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 6 October 2026 via checked.be.