RisoRoggen: 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.
RisoRoggen
Largest movements
- Cash +€20,808
new in 2025: €20,808
mainly Net result for the year (+€31,340) and Contributions, distributions and other (+€3,167)
- Receivables within one year +€14,210
up €14,210 (+5332.2%), from €267 to €14,477
of which Other amounts receivable: +€9,490
- Financial fixed assets +€1,000
new in 2025: €1,000
- Profit (loss) carried forward +€30,507
up €30,507, from -€1,696 to €28,811
- Contributions +€4,000
new in 2025: €4,000
- Tax, wage and social debts +€1,634
new in 2025: €1,634
- Trade debts -€955
down €955 (-48.7%), from €1,963 to €1,008
- Other debts +€833
new in 2025: €833
- Gross operating margin +€44,230
up €44,230, from -€1,696 to €42,534
- Taxes +€11,134
new in 2025: €11,134
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 | €267 | €36,285 | +€36,019 | +13515.5% |
| Fixed assets | 21/28 | - | €1,000 | +€1,000 | |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €267 | €35,285 | +€35,019 | +13140.2% |
| Amounts receivable within one year | 40/41 | €267 | €14,477 | +€14,210 | +5332.2% |
| Trade receivables | 40 | - | €4,721 | +€4,721 | |
| Other amounts receivable | 41 | €267 | €9,756 | +€9,490 | +3560.8% |
| Cash at bank and in hand | 54/58 | - | €20,808 | +€20,808 | |
| Total equity and liabilities | 10/49 | €267 | €36,285 | +€36,019 | +13515.5% |
| Equity | 10/15 | -€1,696 | €32,811 | +€34,507 | |
| Contributions | 10/11 | - | €4,000 | +€4,000 | |
| Profit (loss) carried forward | 14 | -€1,696 | €28,811 | +€30,507 | |
| Amounts payable | 17/49 | €1,963 | €3,475 | +€1,512 | +77.0% |
| Amounts payable within one year | 42/48 | €1,963 | €3,475 | +€1,512 | +77.0% |
| Trade debts | 44 | €1,963 | €1,008 | -€955 | -48.7% |
| Suppliers | 440/4 | €1,963 | €1,008 | -€955 | -48.7% |
| Taxes, remuneration and social security | 45 | - | €1,634 | +€1,634 | |
| Taxes | 450/3 | - | €1,634 | +€1,634 | |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Other operating charges | 640/8 | - | €214 | +€214 | |
| Gross operating margin | 9900 | -€1,696 | €42,534 | +€44,230 | |
| Operating profit (loss) | 9901 | -€1,696 | €42,320 | +€44,016 | |
| Financial income | 75/76B | - | €233 | +€233 | |
| Recurring financial income | 75 | - | €233 | +€233 | |
| Financial charges | 65/66B | - | €79 | +€79 | |
| Recurring financial charges | 65 | - | €79 | +€79 | |
| Profit (loss) for the period before taxes | 9903 | -€1,696 | €42,474 | +€44,170 | |
| Income taxes | 67/77 | - | €11,134 | +€11,134 | |
| Profit (loss) for the period | 9904 | -€1,696 | €31,340 | +€33,037 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,696 | €31,340 | +€33,037 |
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 7 October 2026 via checked.be.