RISTRO: 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.
RISTRO
Largest movements
- Cash +€34,504
up €34,504 (+261.0%), from €13,219 to €47,722
mainly Debts after one year (+€16,087) and Depreciation (+€15,335)
- Tangible fixed assets +€5,726
up €5,726 (+10.0%), from €57,351 to €63,078
of which Other tangible fixed assets: +€14,907
- Receivables within one year -€3,597
down €3,597 (-80.9%), from €4,444 to €847
of which Other amounts receivable: -€3,962
- Debts after one year +€16,087
up €16,087 (+40.2%), from €40,037 to €56,124
- Profit (loss) carried forward +€12,337
up €12,337 (+3303.9%), from €373 to €12,711
- Tax, wage and social debts +€5,123
up €5,123 (+59.7%), from €8,578 to €13,701
of which Taxes: +€4,783
- Trade debts +€3,568
up €3,568 (+11.9%), from €30,098 to €33,666
- Gross operating margin +€52,280
up €52,280 (+105.6%), from €49,516 to €101,796
- Staff costs +€30,962
up €30,962 (+84.7%), from €36,538 to €67,500
- Depreciation +€5,725
up €5,725 (+59.6%), from €9,611 to €15,335
- Other operating charges +€1,864
up €1,864 (+268.6%), from €694 to €2,558
- Financial charges +€1,765
up €1,765 (+76.7%), from €2,301 to €4,066
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,236 | €123,869 | +€37,632 | +43.6% |
| Fixed assets | 21/28 | €60,351 | €67,259 | +€6,907 | +11.4% |
| Tangible fixed assets | 22/27 | €57,351 | €63,078 | +€5,726 | +10.0% |
| Plant, machinery and equipment | 23 | €52,182 | €39,971 | -€12,211 | -23.4% |
| Furniture and vehicles | 24 | - | €3,030 | +€3,030 | |
| Other tangible fixed assets | 26 | €5,169 | €20,076 | +€14,907 | +288.4% |
| Financial fixed assets | 28 | €3,000 | €4,181 | +€1,181 | +39.4% |
| Current assets | 29/58 | €25,885 | €56,610 | +€30,725 | +118.7% |
| Stocks and contracts in progress | 3 | €7,026 | €6,842 | -€184 | -2.6% |
| Stocks | 30/36 | €7,026 | €6,842 | -€184 | -2.6% |
| Amounts receivable within one year | 40/41 | €4,444 | €847 | -€3,597 | -80.9% |
| Trade receivables | 40 | €483 | €847 | +€364 | +75.5% |
| Other amounts receivable | 41 | €3,962 | €0 | -€3,962 | -100.0% |
| Cash at bank and in hand | 54/58 | €13,219 | €47,722 | +€34,504 | +261.0% |
| Deferred charges and accrued income | 490/1 | €1,196 | €1,199 | +€3 | +0.2% |
| Total equity and liabilities | 10/49 | €86,236 | €123,869 | +€37,632 | +43.6% |
| Equity | 10/15 | €2,373 | €14,711 | +€12,337 | +519.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €373 | €12,711 | +€12,337 | +3303.9% |
| Amounts payable | 17/49 | €83,863 | €109,158 | +€25,295 | +30.2% |
| Amounts payable after more than one year | 17 | €40,037 | €56,124 | +€16,087 | +40.2% |
| Financial debts | 170/4 | €40,037 | €56,124 | +€16,087 | +40.2% |
| Amounts payable within one year | 42/48 | €43,826 | €53,034 | +€9,209 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €5,150 | €5,667 | +€518 | +10.0% |
| Trade debts | 44 | €30,098 | €33,666 | +€3,568 | +11.9% |
| Suppliers | 440/4 | €30,098 | €33,666 | +€3,568 | +11.9% |
| Taxes, remuneration and social security | 45 | €8,578 | €13,701 | +€5,123 | +59.7% |
| Taxes | 450/3 | €3,136 | €7,918 | +€4,783 | +152.5% |
| Remuneration and social security | 454/9 | €5,443 | €5,783 | +€340 | +6.3% |
| Non-recurring operating income | 76A | €749 | €0 | -€749 | -100.0% |
| Remuneration, social security and pensions | 62 | €36,538 | €67,500 | +€30,962 | +84.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,611 | €15,335 | +€5,725 | +59.6% |
| Other operating charges | 640/8 | €694 | €2,558 | +€1,864 | +268.6% |
| Gross operating margin | 9900 | €49,516 | €101,796 | +€52,280 | +105.6% |
| Operating profit (loss) | 9901 | €2,673 | €16,403 | +€13,730 | +513.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €2,301 | €4,066 | +€1,765 | +76.7% |
| Recurring financial charges | 65 | €2,301 | €4,066 | +€1,765 | +76.7% |
| Profit (loss) for the period before taxes | 9903 | €373 | €12,337 | +€11,964 | +3203.9% |
| Profit (loss) for the period | 9904 | €373 | €12,337 | +€11,964 | +3203.9% |
| Profit (loss) for the period to be appropriated | 9905 | €373 | €12,337 | +€11,964 | +3203.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.