Rispro consulting: 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.
Rispro consulting
Largest movements
- Receivables within one year +€9,229
up €9,229 (+9.0%), from €102,220 to €111,449
of which Trade receivables: +€10,166
- Deferred charges and accrued income +€5,451
up €5,451 (+19.7%), from €27,647 to €33,098
- Cash +€3,130
up €3,130 (+41.1%), from €7,617 to €10,747
mainly Tax, wage and social debts (+€25,621) and Other debts (+€2,843)
- Tangible fixed assets -€1,665
down €1,665 (-20.7%), from €8,049 to €6,384
of which Plant, machinery and equipment: -€1,280
- Tax, wage and social debts +€25,621
up €25,621 (+26.8%), from €95,643 to €121,264
of which Taxes: +€34,486
- Trade debts -€5,044
down €5,044 (-67.5%), from €7,472 to €2,428
- Accrued charges and deferred income -€3,683
down €3,683 (-17.8%), from €20,653 to €16,971
- Profit (loss) carried forward -€3,593
down €3,593 (-56.9%), from -€6,315 to -€9,908
- Other debts +€2,843
up €2,843 (+19.0%), from €14,958 to €17,801
- Gross operating margin +€34,246
up €34,246 (+18.3%), from €186,960 to €221,205
- Staff costs +€8,805
up €8,805 (+4.7%), from €188,586 to €197,391
- Taxes +€4,658
up €4,658 (+414%), from €1,125 to €5,783
- Financial charges +€4,575
up €4,575 (+77.0%), from €5,938 to €10,514
- Financial income -€3,649
down €3,649 (-80.3%), from €4,547 to €898
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 | €145,534 | €161,678 | +€16,145 | +11.1% |
| Fixed assets | 21/28 | €8,049 | €6,384 | -€1,665 | -20.7% |
| Tangible fixed assets | 22/27 | €8,049 | €6,384 | -€1,665 | -20.7% |
| Plant, machinery and equipment | 23 | €4,934 | €3,655 | -€1,280 | -25.9% |
| Furniture and vehicles | 24 | €1,821 | €1,594 | -€227 | -12.4% |
| Other tangible fixed assets | 26 | €1,294 | €1,135 | -€159 | -12.3% |
| Current assets | 29/58 | €137,485 | €155,294 | +€17,809 | +13.0% |
| Amounts receivable within one year | 40/41 | €102,220 | €111,449 | +€9,229 | +9.0% |
| Trade receivables | 40 | €87,884 | €98,050 | +€10,166 | +11.6% |
| Other amounts receivable | 41 | €14,336 | €13,399 | -€937 | -6.5% |
| Cash at bank and in hand | 54/58 | €7,617 | €10,747 | +€3,130 | +41.1% |
| Deferred charges and accrued income | 490/1 | €27,647 | €33,098 | +€5,451 | +19.7% |
| Total equity and liabilities | 10/49 | €145,534 | €161,678 | +€16,145 | +11.1% |
| Equity | 10/15 | €6,808 | €3,215 | -€3,593 | -52.8% |
| Contributions | 10/11 | €700 | €700 | = | 0.0% |
| Reserves | 13 | €12,423 | €12,423 | = | 0.0% |
| Distributable reserves | 133 | €12,423 | €12,423 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,315 | -€9,908 | -€3,593 | -56.9% |
| Amounts payable | 17/49 | €138,726 | €158,463 | +€19,737 | +14.2% |
| Amounts payable within one year | 42/48 | €118,073 | €141,493 | +€23,420 | +19.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €7,472 | €2,428 | -€5,044 | -67.5% |
| Suppliers | 440/4 | €7,472 | €2,428 | -€5,044 | -67.5% |
| Taxes, remuneration and social security | 45 | €95,643 | €121,264 | +€25,621 | +26.8% |
| Taxes | 450/3 | €56,445 | €90,931 | +€34,486 | +61.1% |
| Remuneration and social security | 454/9 | €39,198 | €30,333 | -€8,865 | -22.6% |
| Other amounts payable | 47/48 | €14,958 | €17,801 | +€2,843 | +19.0% |
| Accrued charges and deferred income | 492/3 | €20,653 | €16,971 | -€3,683 | -17.8% |
| Remuneration, social security and pensions | 62 | €188,586 | €197,391 | +€8,805 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,137 | €2,665 | -€1,472 | -35.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,969 | €1,264 | -€704 | -35.8% |
| Other operating charges | 640/8 | €10,205 | €8,079 | -€2,126 | -20.8% |
| Gross operating margin | 9900 | €186,960 | €221,205 | +€34,246 | +18.3% |
| Operating profit (loss) | 9901 | -€17,938 | €11,806 | +€29,744 | |
| Financial income | 75/76B | €4,547 | €898 | -€3,649 | -80.3% |
| Recurring financial income | 75 | €4,547 | €898 | -€3,649 | -80.3% |
| Financial charges | 65/66B | €5,938 | €10,514 | +€4,575 | +77.0% |
| Recurring financial charges | 65 | €5,938 | €10,514 | +€4,575 | +77.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,329 | €2,190 | +€21,519 | |
| Income taxes | 67/77 | €1,125 | €5,783 | +€4,658 | +414% |
| Profit (loss) for the period | 9904 | -€20,454 | -€3,593 | +€16,861 | +82.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,454 | -€3,593 | +€16,861 | +82.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.