RISPONDO: 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.
RISPONDO
Largest movements
- Cash -€29,413
down €29,413 (-60.5%), from €48,651 to €19,238
mainly Current investments (-€20,378) and Net result for the year (-€9,273)
- Current investments +€20,378
up €20,378 (+36.3%), from €56,184 to €76,561
- Receivables within one year -€9,923
down €9,923 (-28.4%), from €34,976 to €25,053
of which Trade receivables: -€11,804
- Profit (loss) carried forward -€9,273
down €9,273 (-41.7%), from -€22,227 to -€31,501
- Trade debts -€5,515
down €5,515 (-62.5%), from €8,818 to €3,303
- Current portion of long-term debt -€2,463
no longer reported in 2025 (was €2,463)
- Gross operating margin +€6,232
up €6,232 (+53.5%), from -€11,641 to -€5,409
- Depreciation -€3,321
down €3,321 (-46.8%), from €7,097 to €3,776
- Taxes -€2,387
down €2,387 (-93.6%), from €2,550 to €163
- Financial income +€583
up €583 (+209.8%), from €278 to €860
- Financial charges -€444
down €444 (-77.2%), from €576 to €131
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 | €147,237 | €129,783 | -€17,454 | -11.9% |
| Fixed assets | 21/28 | €6,475 | €7,327 | +€852 | +13.2% |
| Tangible fixed assets | 22/27 | €6,355 | €7,207 | +€852 | +13.4% |
| Plant, machinery and equipment | 23 | €1,649 | €1,319 | -€330 | -20.0% |
| Furniture and vehicles | 24 | €4,706 | €5,888 | +€1,181 | +25.1% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €140,762 | €122,456 | -€18,306 | -13.0% |
| Amounts receivable within one year | 40/41 | €34,976 | €25,053 | -€9,923 | -28.4% |
| Trade receivables | 40 | €11,804 | - | -€11,804 | |
| Other amounts receivable | 41 | €23,172 | €25,053 | +€1,880 | +8.1% |
| Current investments | 50/53 | €56,184 | €76,561 | +€20,378 | +36.3% |
| Cash at bank and in hand | 54/58 | €48,651 | €19,238 | -€29,413 | -60.5% |
| Deferred charges and accrued income | 490/1 | €951 | €1,604 | +€653 | +68.7% |
| Total equity and liabilities | 10/49 | €147,237 | €129,783 | -€17,454 | -11.9% |
| Equity | 10/15 | €134,810 | €125,537 | -€9,273 | -6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €138,438 | €138,438 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €136,578 | €136,578 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,227 | -€31,501 | -€9,273 | -41.7% |
| Amounts payable | 17/49 | €12,426 | €4,246 | -€8,181 | -65.8% |
| Amounts payable within one year | 42/48 | €12,426 | €4,246 | -€8,181 | -65.8% |
| Current portion of amounts payable after more than one year | 42 | €2,463 | - | -€2,463 | |
| Trade debts | 44 | €8,818 | €3,303 | -€5,515 | -62.5% |
| Suppliers | 440/4 | €8,818 | €3,303 | -€5,515 | -62.5% |
| Other amounts payable | 47/48 | €1,146 | €943 | -€203 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,097 | €3,776 | -€3,321 | -46.8% |
| Other operating charges | 640/8 | €641 | €654 | +€13 | +2.0% |
| Gross operating margin | 9900 | -€11,641 | -€5,409 | +€6,232 | +53.5% |
| Operating profit (loss) | 9901 | -€19,380 | -€9,840 | +€9,540 | +49.2% |
| Financial income | 75/76B | €278 | €860 | +€583 | +209.8% |
| Recurring financial income | 75 | €278 | €860 | +€583 | +209.8% |
| Financial charges | 65/66B | €576 | €131 | -€444 | -77.2% |
| Recurring financial charges | 65 | €576 | €131 | -€444 | -77.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,678 | -€9,111 | +€10,567 | +53.7% |
| Income taxes | 67/77 | €2,550 | €163 | -€2,387 | -93.6% |
| Profit (loss) for the period | 9904 | -€22,227 | -€9,273 | +€12,954 | +58.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,227 | -€9,273 | +€12,954 | +58.3% |
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.