RISOME: 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.
RISOME
Largest movements
- Cash +€8,900
up €8,900 (+4174.2%), from €213 to €9,113
mainly Trade debts (+€6,325) and Accrued charges and deferred income (+€1,730)
- Deferred charges and accrued income -€509
down €509 (-100.0%), from €509 to €0
- Trade debts +€6,325
up €6,325 (+1243.3%), from €509 to €6,833
- Accrued charges and deferred income +€1,730
new in 2025: €1,730
- Profit (loss) carried forward +€337
up €337 (+157.9%), from €213 to €550
- Turnover +€11,693
new in 2025: €11,693
- Purchases and services +€10,605
up €10,605, from €0 to €10,605
- Gross operating margin +€755
up €755 (+226.4%), from €333 to €1,088
- Write-downs +€546
new in 2025: €546
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 | €722 | €9,113 | +€8,391 | +1162.3% |
| Current assets | 29/58 | €722 | €9,113 | +€8,391 | +1162.3% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Trade receivables | 40 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €213 | €9,113 | +€8,900 | +4174.2% |
| Deferred charges and accrued income | 490/1 | €509 | €0 | -€509 | -100.0% |
| Total equity and liabilities | 10/49 | €722 | €9,113 | +€8,391 | +1162.3% |
| Equity | 10/15 | €213 | €550 | +€337 | +157.9% |
| Profit (loss) carried forward | 14 | €213 | €550 | +€337 | +157.9% |
| Amounts payable | 17/49 | €509 | €8,563 | +€8,054 | +1583.3% |
| Amounts payable within one year | 42/48 | €509 | €6,833 | +€6,325 | +1243.3% |
| Trade debts | 44 | €509 | €6,833 | +€6,325 | +1243.3% |
| Suppliers | 440/4 | €509 | €6,833 | +€6,325 | +1243.3% |
| Accrued charges and deferred income | 492/3 | - | €1,730 | +€1,730 | |
| Turnover | 70 | - | €11,693 | +€11,693 | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €10,605 | +€10,605 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €546 | +€546 | |
| Gross operating margin | 9900 | €333 | €1,088 | +€755 | +226.4% |
| Operating profit (loss) | 9901 | €333 | €542 | +€209 | +62.7% |
| Financial charges | 65/66B | €120 | €206 | +€86 | +71.4% |
| Recurring financial charges | 65 | €120 | €206 | +€86 | +71.4% |
| Profit (loss) for the period before taxes | 9903 | €213 | €337 | +€123 | +57.9% |
| Profit (loss) for the period | 9904 | €213 | €337 | +€123 | +57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €213 | €337 | +€123 | +57.9% |
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 30 September 2026 via checked.be.