RISO: 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.
RISO
Largest movements
- Cash +€26,212
up €26,212 (+41.1%), from €63,758 to €89,971
mainly Net result for the year (+€28,334) and Receivables within one year (+€23,016)
- Receivables within one year -€23,016
down €23,016 (-49.2%), from €46,743 to €23,726
of which Other amounts receivable: -€18,781
- Tangible fixed assets -€5,971
down €5,971 (-4.3%), from €138,091 to €132,120
of which Land and buildings: -€8,288
- Reserves +€28,334
up €28,334 (+53.8%), from €52,669 to €81,003
of which Distributable reserves: +€28,334
- Tax, wage and social debts -€13,806
down €13,806 (-84.6%), from €16,316 to €2,510
- Trade debts -€9,918
down €9,918 (-78.7%), from €12,599 to €2,681
- Debts after one year -€8,309
down €8,309 (-34.8%), from €23,858 to €15,549
- Gross operating margin -€18,750
down €18,750 (-22.5%), from €83,461 to €64,711
- Taxes -€6,341
down €6,341 (-31.4%), from €20,193 to €13,853
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.
Derived cash bridge
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 | €250,840 | €246,394 | -€4,446 | -1.8% |
| Fixed assets | 21/28 | €138,227 | €132,257 | -€5,971 | -4.3% |
| Tangible fixed assets | 22/27 | €138,091 | €132,120 | -€5,971 | -4.3% |
| Land and buildings | 22 | €136,868 | €128,580 | -€8,288 | -6.1% |
| Plant, machinery and equipment | 23 | - | €920 | +€920 | |
| Furniture and vehicles | 24 | €1,223 | €2,620 | +€1,397 | +114% |
| Financial fixed assets | 28 | €136 | €136 | = | 0.0% |
| Current assets | 29/58 | €112,612 | €114,137 | +€1,525 | +1.4% |
| Amounts receivable within one year | 40/41 | €46,743 | €23,726 | -€23,016 | -49.2% |
| Trade receivables | 40 | €9,680 | €5,445 | -€4,235 | -43.8% |
| Other amounts receivable | 41 | €37,063 | €18,281 | -€18,781 | -50.7% |
| Current investments | 50/53 | €133 | €133 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €63,758 | €89,971 | +€26,212 | +41.1% |
| Deferred charges and accrued income | 490/1 | €1,979 | €307 | -€1,671 | -84.5% |
| Total equity and liabilities | 10/49 | €250,840 | €246,394 | -€4,446 | -1.8% |
| Equity | 10/15 | €189,011 | €217,345 | +€28,334 | +15.0% |
| Contributions | 10/11 | €136,341 | €136,341 | = | 0.0% |
| Capital | 10 | €136,341 | €136,341 | = | 0.0% |
| Issued capital | 100 | €136,341 | €136,341 | = | 0.0% |
| Reserves | 13 | €52,669 | €81,003 | +€28,334 | +53.8% |
| Non-distributable reserves | 130/1 | €13,634 | €13,634 | = | 0.0% |
| Legal reserve | 130 | €13,634 | €13,634 | = | 0.0% |
| Distributable reserves | 133 | €39,035 | €67,369 | +€28,334 | +72.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €61,829 | €29,049 | -€32,780 | -53.0% |
| Amounts payable after more than one year | 17 | €23,858 | €15,549 | -€8,309 | -34.8% |
| Financial debts | 170/4 | €23,858 | €15,549 | -€8,309 | -34.8% |
| Amounts payable within one year | 42/48 | €37,121 | €13,500 | -€23,621 | -63.6% |
| Current portion of amounts payable after more than one year | 42 | €8,189 | €8,309 | +€120 | +1.5% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €12,599 | €2,681 | -€9,918 | -78.7% |
| Suppliers | 440/4 | €12,599 | €2,681 | -€9,918 | -78.7% |
| Taxes, remuneration and social security | 45 | €16,316 | €2,510 | -€13,806 | -84.6% |
| Taxes | 450/3 | €16,316 | €2,510 | -€13,806 | -84.6% |
| Other amounts payable | 47/48 | €18 | €0 | -€18 | -100% |
| Accrued charges and deferred income | 492/3 | €850 | €0 | -€850 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,067 | €17,792 | +€725 | +4.3% |
| Other operating charges | 640/8 | €4,097 | €4,409 | +€312 | +7.6% |
| Gross operating margin | 9900 | €83,461 | €64,711 | -€18,750 | -22.5% |
| Operating profit (loss) | 9901 | €62,297 | €42,510 | -€19,787 | -31.8% |
| Financial income | 75/76B | €54 | €389 | +€335 | +623% |
| Recurring financial income | 75 | €54 | €389 | +€335 | +623% |
| Financial charges | 65/66B | €809 | €712 | -€96 | -11.9% |
| Recurring financial charges | 65 | €809 | €712 | -€96 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €61,542 | €42,187 | -€19,355 | -31.5% |
| Income taxes | 67/77 | €20,193 | €13,853 | -€6,341 | -31.4% |
| Profit (loss) for the period | 9904 | €41,349 | €28,334 | -€13,015 | -31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,349 | €28,334 | -€13,015 | -31.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.