RIVERIN 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.
RIVERIN CONSULTING
Largest movements
- Cash -€32,812
down €32,812 (-24.5%), from €133,894 to €101,082
mainly Net result for the year (-€43,382) and Tax, wage and social debts (-€8,082)
- Receivables within one year -€18,075
down €18,075 (-70.3%), from €25,699 to €7,624
of which Trade receivables: -€17,690
- Profit (loss) carried forward -€43,382
down €43,382 (-30.8%), from €140,630 to €97,248
- Tax, wage and social debts -€8,082
down €8,082 (-71.8%), from €11,263 to €3,180
- Gross operating margin -€66,403
down €66,403, from €23,644 to -€42,759
- Taxes -€4,899
no longer reported in 2025 (was €4,899)
- Financial income -€1,809
no longer reported in 2025 (was €1,809)
- Other operating charges -€836
down €836 (-66.3%), from €1,262 to €426
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 | €159,651 | €108,826 | -€50,825 | -31.8% |
| Current assets | 29/58 | €159,651 | €108,826 | -€50,825 | -31.8% |
| Amounts receivable within one year | 40/41 | €25,699 | €7,624 | -€18,075 | -70.3% |
| Trade receivables | 40 | €17,690 | - | -€17,690 | |
| Other amounts receivable | 41 | €8,009 | €7,624 | -€385 | -4.8% |
| Cash at bank and in hand | 54/58 | €133,894 | €101,082 | -€32,812 | -24.5% |
| Deferred charges and accrued income | 490/1 | €57 | €120 | +€62 | +109% |
| Total equity and liabilities | 10/49 | €159,651 | €108,826 | -€50,825 | -31.8% |
| Equity | 10/15 | €148,130 | €104,748 | -€43,382 | -29.3% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,630 | €97,248 | -€43,382 | -30.8% |
| Amounts payable | 17/49 | €11,520 | €4,078 | -€7,443 | -64.6% |
| Amounts payable within one year | 42/48 | €11,480 | €4,078 | -€7,403 | -64.5% |
| Trade debts | 44 | €218 | €897 | +€679 | +312% |
| Suppliers | 440/4 | €218 | €897 | +€679 | +312% |
| Taxes, remuneration and social security | 45 | €11,263 | €3,180 | -€8,082 | -71.8% |
| Taxes | 450/3 | €11,263 | €3,180 | -€8,082 | -71.8% |
| Accrued charges and deferred income | 492/3 | €40 | - | -€40 | |
| Other operating charges | 640/8 | €1,262 | €426 | -€836 | -66.3% |
| Gross operating margin | 9900 | €23,644 | -€42,759 | -€66,403 | |
| Operating profit (loss) | 9901 | €22,383 | -€43,185 | -€65,567 | |
| Financial income | 75/76B | €1,809 | - | -€1,809 | |
| Recurring financial income | 75 | €1,809 | - | -€1,809 | |
| Financial charges | 65/66B | €520 | €197 | -€323 | -62.1% |
| Recurring financial charges | 65 | €520 | €197 | -€323 | -62.1% |
| Profit (loss) for the period before taxes | 9903 | €23,671 | -€43,382 | -€67,053 | |
| Income taxes | 67/77 | €4,899 | - | -€4,899 | |
| Profit (loss) for the period | 9904 | €18,772 | -€43,382 | -€62,154 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,772 | -€43,382 | -€62,154 |
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 28 October 2026 via checked.be.