RISOU: 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.
RISOU
Largest movements
- Tangible fixed assets -€7,727
down €7,727 (-48.2%), from €16,018 to €8,292
- Cash +€3,440
up €3,440 (+13.7%), from €25,110 to €28,550
mainly Depreciation (+€7,727) and Net result for the year (+€2,143)
- Tax, wage and social debts -€3,750
down €3,750 (-75.3%), from €4,977 to €1,227
of which Remuneration and social security: -€3,234
- Profit (loss) carried forward +€2,143
up €2,143 (+21.3%), from €10,051 to €12,194
- Trade debts -€1,844
down €1,844 (-56.6%), from €3,260 to €1,416
- Gross operating margin +€5,411
up €5,411 (+10.1%), from €53,321 to €58,731
- Purchases and services -€4,947
down €4,947 (-8.8%), from €56,508 to €51,561
- Staff costs -€4,232
down €4,232 (-8.3%), from €50,935 to €46,704
- Depreciation -€3,098
down €3,098 (-28.6%), from €10,824 to €7,727
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 | €76,136 | €72,878 | -€3,258 | -4.3% |
| Fixed assets | 21/28 | €51,018 | €43,292 | -€7,727 | -15.1% |
| Intangible fixed assets | 21 | €35,000 | €35,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €16,018 | €8,292 | -€7,727 | -48.2% |
| Furniture and vehicles | 24 | €16,018 | €8,292 | -€7,727 | -48.2% |
| Current assets | 29/58 | €25,118 | €29,586 | +€4,468 | +17.8% |
| Amounts receivable within one year | 40/41 | €8 | €323 | +€315 | +4057.0% |
| Trade receivables | 40 | €8 | €8 | = | 0.0% |
| Other amounts receivable | 41 | - | €315 | +€315 | |
| Cash at bank and in hand | 54/58 | €25,110 | €28,550 | +€3,440 | +13.7% |
| Deferred charges and accrued income | 490/1 | - | €713 | +€713 | |
| Total equity and liabilities | 10/49 | €76,136 | €72,878 | -€3,258 | -4.3% |
| Equity | 10/15 | €44,135 | €46,278 | +€2,143 | +4.9% |
| Contributions | 10/11 | €30,986 | €30,986 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,051 | €12,194 | +€2,143 | +21.3% |
| Amounts payable | 17/49 | €32,001 | €26,600 | -€5,401 | -16.9% |
| Amounts payable within one year | 42/48 | €32,001 | €26,600 | -€5,401 | -16.9% |
| Trade debts | 44 | €3,260 | €1,416 | -€1,844 | -56.6% |
| Suppliers | 440/4 | €3,260 | €1,416 | -€1,844 | -56.6% |
| Taxes, remuneration and social security | 45 | €4,977 | €1,227 | -€3,750 | -75.3% |
| Taxes | 450/3 | €516 | - | -€516 | |
| Remuneration and social security | 454/9 | €4,461 | €1,227 | -€3,234 | -72.5% |
| Other amounts payable | 47/48 | €23,764 | €23,957 | +€193 | +0.8% |
| Turnover | 70 | €109,829 | €110,293 | +€464 | +0.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €56,508 | €51,561 | -€4,947 | -8.8% |
| Remuneration, social security and pensions | 62 | €50,935 | €46,704 | -€4,232 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,824 | €7,727 | -€3,098 | -28.6% |
| Other operating charges | 640/8 | €1,239 | €1,522 | +€282 | +22.8% |
| Gross operating margin | 9900 | €53,321 | €58,731 | +€5,411 | +10.1% |
| Operating profit (loss) | 9901 | -€9,678 | €2,780 | +€12,458 | |
| Financial charges | 65/66B | €691 | €637 | -€55 | -7.9% |
| Recurring financial charges | 65 | €691 | €637 | -€55 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,369 | €2,143 | +€12,512 | |
| Profit (loss) for the period | 9904 | -€10,369 | €2,143 | +€12,512 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,369 | €2,143 | +€12,512 |
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.