RY CONSULTANCY MANAGEMENT AND DEVELOPMENT: 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.
RY CONSULTANCY MANAGEMENT AND DEVELOPMENT
Largest movements
- Tangible fixed assets -€35,947
down €35,947 (-35.7%), from €100,593 to €64,646
of which Furniture and vehicles: -€27,127
- Receivables within one year -€14,732
down €14,732 (-37.1%), from €39,738 to €25,006
of which Trade receivables: -€23,857
- Cash -€7,164
down €7,164 (-32.7%), from €21,936 to €14,773
mainly Trade debts (-€21,586) and Debts after one year (-€20,517)
- Trade debts -€21,586
down €21,586 (-96.1%), from €22,462 to €876
- Debts after one year -€20,517
down €20,517 (-79.9%), from €25,693 to €5,176
- Tax, wage and social debts -€15,837
down €15,837 (-64.1%), from €24,711 to €8,875
- Gross operating margin -€12,812
down €12,812 (-23.1%), from €55,552 to €42,740
- Taxes -€12,168
down €12,168 (-80.8%), from €15,062 to €2,894
- Financial income -€728
down €728 (-100.0%), from €728 to €0
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 | €163,042 | €105,747 | -€57,294 | -35.1% |
| Fixed assets | 21/28 | €100,593 | €64,646 | -€35,947 | -35.7% |
| Tangible fixed assets | 22/27 | €100,593 | €64,646 | -€35,947 | -35.7% |
| Plant, machinery and equipment | 23 | €31,894 | €23,074 | -€8,820 | -27.7% |
| Furniture and vehicles | 24 | €68,699 | €41,572 | -€27,127 | -39.5% |
| Current assets | 29/58 | €62,449 | €41,101 | -€21,347 | -34.2% |
| Amounts receivable within one year | 40/41 | €39,738 | €25,006 | -€14,732 | -37.1% |
| Trade receivables | 40 | €29,423 | €5,566 | -€23,857 | -81.1% |
| Other amounts receivable | 41 | €10,315 | €19,440 | +€9,125 | +88.5% |
| Cash at bank and in hand | 54/58 | €21,936 | €14,773 | -€7,164 | -32.7% |
| Deferred charges and accrued income | 490/1 | €774 | €1,323 | +€548 | +70.8% |
| Total equity and liabilities | 10/49 | €163,042 | €105,747 | -€57,294 | -35.1% |
| Equity | 10/15 | €69,959 | €70,304 | +€345 | +0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €64,068 | €64,068 | = | 0.0% |
| Distributable reserves | 133 | €64,068 | €64,068 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€309 | €36 | +€345 | |
| Amounts payable | 17/49 | €93,083 | €35,443 | -€57,640 | -61.9% |
| Amounts payable after more than one year | 17 | €25,693 | €5,176 | -€20,517 | -79.9% |
| Financial debts | 170/4 | €25,693 | €5,176 | -€20,517 | -79.9% |
| Amounts payable within one year | 42/48 | €67,390 | €30,267 | -€37,123 | -55.1% |
| Current portion of amounts payable after more than one year | 42 | €20,217 | €20,517 | +€299 | +1.5% |
| Trade debts | 44 | €22,462 | €876 | -€21,586 | -96.1% |
| Suppliers | 440/4 | €22,462 | €876 | -€21,586 | -96.1% |
| Taxes, remuneration and social security | 45 | €24,711 | €8,875 | -€15,837 | -64.1% |
| Taxes | 450/3 | €24,711 | €8,875 | -€15,837 | -64.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,015 | €37,786 | -€230 | -0.6% |
| Other operating charges | 640/8 | €529 | €565 | +€36 | +6.8% |
| Gross operating margin | 9900 | €55,552 | €42,740 | -€12,812 | -23.1% |
| Operating profit (loss) | 9901 | €17,008 | €4,389 | -€12,618 | -74.2% |
| Financial income | 75/76B | €728 | €0 | -€728 | -100.0% |
| Recurring financial income | 75 | €728 | €0 | -€728 | -100.0% |
| Financial charges | 65/66B | €1,357 | €1,151 | -€206 | -15.2% |
| Recurring financial charges | 65 | €1,357 | €1,151 | -€206 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €16,378 | €3,239 | -€13,140 | -80.2% |
| Income taxes | 67/77 | €15,062 | €2,894 | -€12,168 | -80.8% |
| Profit (loss) for the period | 9904 | €1,317 | €345 | -€972 | -73.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,317 | €345 | -€972 | -73.8% |
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 23 October 2026 via checked.be.