Risus 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.
Risus Consulting
Largest movements
- Receivables within one year +€11,733
up €11,733 (+22.4%), from €52,462 to €64,195
of which Other amounts receivable: +€18,298
- Cash +€3,873
up €3,873 (+29.6%), from €13,085 to €16,958
mainly Other debts (+€60,834) and Net result for the year (+€26,563)
- Tangible fixed assets -€3,120
down €3,120 (-13.9%), from €22,485 to €19,365
- Other debts +€60,834
up €60,834 (+3,652%), from €1,666 to €62,500
- Profit (loss) carried forward -€35,937
down €35,937 (-99.2%), from €36,243 to €306
- Debts after one year -€5,252
down €5,252 (-35.0%), from €14,984 to €9,733
- Tax, wage and social debts -€4,665
down €4,665 (-27.3%), from €17,073 to €12,408
- Trade debts -€1,872
down €1,872 (-22.8%), from €8,220 to €6,349
- Gross operating margin +€16,476
up €16,476 (+59.3%), from €27,779 to €44,255
- Depreciation +€5,963
up €5,963 (+287%), from €2,081 to €8,044
- Taxes +€2,175
up €2,175 (+31.2%), from €6,980 to €9,155
- Financial income +€846
up €846 (+50.4%), from €1,679 to €2,525
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 | €88,960 | €101,547 | +€12,587 | +14.1% |
| Fixed assets | 21/28 | €22,485 | €19,365 | -€3,120 | -13.9% |
| Tangible fixed assets | 22/27 | €22,485 | €19,365 | -€3,120 | -13.9% |
| Furniture and vehicles | 24 | €22,485 | €19,365 | -€3,120 | -13.9% |
| Current assets | 29/58 | €66,475 | €82,181 | +€15,707 | +23.6% |
| Amounts receivable within one year | 40/41 | €52,462 | €64,195 | +€11,733 | +22.4% |
| Trade receivables | 40 | €15,346 | €8,781 | -€6,565 | -42.8% |
| Other amounts receivable | 41 | €37,116 | €55,414 | +€18,298 | +49.3% |
| Cash at bank and in hand | 54/58 | €13,085 | €16,958 | +€3,873 | +29.6% |
| Deferred charges and accrued income | 490/1 | €928 | €1,028 | +€101 | +10.9% |
| Total equity and liabilities | 10/49 | €88,960 | €101,547 | +€12,587 | +14.1% |
| Equity | 10/15 | €41,243 | €5,306 | -€35,937 | -87.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,243 | €306 | -€35,937 | -99.2% |
| Amounts payable | 17/49 | €47,716 | €96,241 | +€48,524 | +102% |
| Amounts payable after more than one year | 17 | €14,984 | €9,733 | -€5,252 | -35.0% |
| Financial debts | 170/4 | €14,984 | €9,733 | -€5,252 | -35.0% |
| Amounts payable within one year | 42/48 | €31,997 | €86,508 | +€54,511 | +170% |
| Current portion of amounts payable after more than one year | 42 | €5,038 | €5,252 | +€214 | +4.2% |
| Trade debts | 44 | €8,220 | €6,349 | -€1,872 | -22.8% |
| Suppliers | 440/4 | €8,220 | €6,349 | -€1,872 | -22.8% |
| Taxes, remuneration and social security | 45 | €17,073 | €12,408 | -€4,665 | -27.3% |
| Taxes | 450/3 | €17,073 | €12,408 | -€4,665 | -27.3% |
| Other amounts payable | 47/48 | €1,666 | €62,500 | +€60,834 | +3,652% |
| Accrued charges and deferred income | 492/3 | €735 | €0 | -€735 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,081 | €8,044 | +€5,963 | +287% |
| Other operating charges | 640/8 | €1,593 | €1,871 | +€278 | +17.4% |
| Gross operating margin | 9900 | €27,779 | €44,255 | +€16,476 | +59.3% |
| Operating profit (loss) | 9901 | €24,105 | €34,340 | +€10,235 | +42.5% |
| Financial income | 75/76B | €1,679 | €2,525 | +€846 | +50.4% |
| Recurring financial income | 75 | €1,679 | €2,525 | +€846 | +50.4% |
| Financial charges | 65/66B | €788 | €1,148 | +€360 | +45.7% |
| Recurring financial charges | 65 | €788 | €1,148 | +€360 | +45.7% |
| Profit (loss) for the period before taxes | 9903 | €24,996 | €35,718 | +€10,721 | +42.9% |
| Income taxes | 67/77 | €6,980 | €9,155 | +€2,175 | +31.2% |
| Profit (loss) for the period | 9904 | €18,016 | €26,563 | +€8,547 | +47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,016 | €26,563 | +€8,547 | +47.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.