RITUAL IT CONSULTING: what changed
RITUAL IT CONSULTING
Largest movements
- Receivables within one year +€33,322
up €33,322 (+70.2%), from €47,433 to €80,755
of which Other amounts receivable: +€40,943
- Cash -€24,821
down €24,821 (-50.1%), from €49,555 to €24,735
mainly Receivables within one year (-€33,322) and Tax, wage and social debts (-€8,960)
- Deferred charges and accrued income -€3,255
no longer reported in 2025 (was €3,255)
- Tangible fixed assets -€2,651
down €2,651 (-11.2%), from €23,582 to €20,931
of which Furniture and vehicles: -€2,110
- Trade debts +€20,303
up €20,303 (+191%), from €10,628 to €30,931
- Tax, wage and social debts -€8,960
down €8,960 (-49.9%), from €17,945 to €8,985
of which Taxes: -€6,760
- Profit (loss) carried forward -€8,749
down €8,749, from €4,115 to -€4,634
- Gross operating margin -€21,572
down €21,572 (-97.2%), from €22,203 to €632
- Taxes -€4,087
down €4,087 (-99.3%), from €4,116 to €29
- Other operating charges -€1,381
down €1,381 (-48.2%), from €2,868 to €1,487
- Depreciation -€924
down €924 (-12.6%), from €7,355 to €6,431
- Financial income +€545
up €545 (+31.6%), from €1,725 to €2,270
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,825 | €126,420 | +€2,595 | +2.1% |
| Fixed assets | 21/28 | €23,582 | €20,931 | -€2,651 | -11.2% |
| Tangible fixed assets | 22/27 | €23,582 | €20,931 | -€2,651 | -11.2% |
| Furniture and vehicles | 24 | €5,585 | €3,475 | -€2,110 | -37.8% |
| Other tangible fixed assets | 26 | €17,997 | €17,456 | -€541 | -3.0% |
| Current assets | 29/58 | €100,244 | €105,489 | +€5,245 | +5.2% |
| Amounts receivable within one year | 40/41 | €47,433 | €80,755 | +€33,322 | +70.2% |
| Trade receivables | 40 | €7,621 | - | -€7,621 | |
| Other amounts receivable | 41 | €39,812 | €80,755 | +€40,943 | +103% |
| Cash at bank and in hand | 54/58 | €49,555 | €24,735 | -€24,821 | -50.1% |
| Deferred charges and accrued income | 490/1 | €3,255 | - | -€3,255 | |
| Total equity and liabilities | 10/49 | €123,825 | €126,420 | +€2,595 | +2.1% |
| Equity | 10/15 | €93,915 | €85,166 | -€8,749 | -9.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €87,800 | €87,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €87,600 | €87,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,115 | -€4,634 | -€8,749 | |
| Amounts payable | 17/49 | €29,910 | €41,253 | +€11,343 | +37.9% |
| Amounts payable within one year | 42/48 | €28,573 | €39,916 | +€11,343 | +39.7% |
| Trade debts | 44 | €10,628 | €30,931 | +€20,303 | +191% |
| Suppliers | 440/4 | €10,628 | €30,931 | +€20,303 | +191% |
| Taxes, remuneration and social security | 45 | €17,945 | €8,985 | -€8,960 | -49.9% |
| Taxes | 450/3 | €15,745 | €8,985 | -€6,760 | -42.9% |
| Remuneration and social security | 454/9 | €2,200 | - | -€2,200 | |
| Accrued charges and deferred income | 492/3 | €1,337 | €1,337 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,355 | €6,431 | -€924 | -12.6% |
| Other operating charges | 640/8 | €2,868 | €1,487 | -€1,381 | -48.2% |
| Gross operating margin | 9900 | €22,203 | €632 | -€21,572 | -97.2% |
| Operating profit (loss) | 9901 | €11,980 | -€7,286 | -€19,267 | |
| Financial income | 75/76B | €1,725 | €2,270 | +€545 | +31.6% |
| Recurring financial income | 75 | €1,725 | €2,270 | +€545 | +31.6% |
| Financial charges | 65/66B | €3,662 | €3,704 | +€41 | +1.1% |
| Recurring financial charges | 65 | €3,662 | €3,704 | +€41 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €10,043 | -€8,720 | -€18,763 | |
| Income taxes | 67/77 | €4,116 | €29 | -€4,087 | -99.3% |
| Profit (loss) for the period | 9904 | €5,927 | -€8,749 | -€14,676 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,927 | -€8,749 | -€14,676 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.