Rys Lex: 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.
Rys Lex
Largest movements
- Tangible fixed assets +€40,557
new in 2025: €40,557
- Cash +€21,906
up €21,906 (+2190.6%), from €1,000 to €22,906
mainly Debts after one year (+€26,588) and Net result for the year (+€22,133)
- Financial fixed assets +€1,970
new in 2025: €1,970
- Receivables within one year +€1,875
up €1,875 (+8.4%), from €22,208 to €24,082
of which Other amounts receivable: +€24,082
- Deferred charges and accrued income +€1,423
new in 2025: €1,423
- Debts after one year +€26,588
new in 2025: €26,588
- Reserves +€22,133
up €22,133 (+144.6%), from €15,306 to €37,439
- Tax, wage and social debts +€15,179
up €15,179 (+388.1%), from €3,912 to €19,091
of which Taxes: +€12,479
- Current portion of long-term debt +€6,720
new in 2025: €6,720
- Trade debts -€2,889
down €2,889 (-96.6%), from €2,990 to €101
- Gross operating margin +€17,726
up €17,726 (+92.2%), from €19,218 to €36,944
- Depreciation +€6,367
new in 2025: €6,367
- Taxes +€2,469
up €2,469 (+63.1%), from €3,912 to €6,380
- Other operating charges +€1,441
new in 2025: €1,441
- Financial charges +€1,032
new in 2025: €1,032
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.
Cash bridge derived
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 | €23,208 | €90,939 | +€67,731 | +291.8% |
| Fixed assets | 21/28 | - | €42,527 | +€42,527 | |
| Tangible fixed assets | 22/27 | - | €40,557 | +€40,557 | |
| Furniture and vehicles | 24 | - | €40,557 | +€40,557 | |
| Financial fixed assets | 28 | - | €1,970 | +€1,970 | |
| Current assets | 29/58 | €23,208 | €48,412 | +€25,204 | +108.6% |
| Amounts receivable within one year | 40/41 | €22,208 | €24,082 | +€1,875 | +8.4% |
| Trade receivables | 40 | €22,208 | €0 | -€22,208 | -100.0% |
| Other amounts receivable | 41 | - | €24,082 | +€24,082 | |
| Cash at bank and in hand | 54/58 | €1,000 | €22,906 | +€21,906 | +2190.6% |
| Deferred charges and accrued income | 490/1 | - | €1,423 | +€1,423 | |
| Total equity and liabilities | 10/49 | €23,208 | €90,939 | +€67,731 | +291.8% |
| Equity | 10/15 | €16,306 | €38,439 | +€22,133 | +135.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €15,306 | €37,439 | +€22,133 | +144.6% |
| Distributable reserves | 133 | €15,306 | €37,439 | +€22,133 | +144.6% |
| Amounts payable | 17/49 | €6,902 | €52,500 | +€45,598 | +660.7% |
| Amounts payable after more than one year | 17 | - | €26,588 | +€26,588 | |
| Financial debts | 170/4 | - | €26,588 | +€26,588 | |
| Amounts payable within one year | 42/48 | €6,902 | €25,912 | +€19,010 | +275.4% |
| Current portion of amounts payable after more than one year | 42 | - | €6,720 | +€6,720 | |
| Trade debts | 44 | €2,990 | €101 | -€2,889 | -96.6% |
| Suppliers | 440/4 | €2,990 | €101 | -€2,889 | -96.6% |
| Taxes, remuneration and social security | 45 | €3,912 | €19,091 | +€15,179 | +388.1% |
| Taxes | 450/3 | €3,912 | €16,391 | +€12,479 | +319.0% |
| Remuneration and social security | 454/9 | - | €2,700 | +€2,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,367 | +€6,367 | |
| Other operating charges | 640/8 | - | €1,441 | +€1,441 | |
| Gross operating margin | 9900 | €19,218 | €36,944 | +€17,726 | +92.2% |
| Operating profit (loss) | 9901 | €19,218 | €29,135 | +€9,918 | +51.6% |
| Financial income | 75/76B | - | €410 | +€410 | |
| Recurring financial income | 75 | - | €410 | +€410 | |
| Financial charges | 65/66B | - | €1,032 | +€1,032 | |
| Recurring financial charges | 65 | - | €1,032 | +€1,032 | |
| Profit (loss) for the period before taxes | 9903 | €19,218 | €28,514 | +€9,296 | +48.4% |
| Income taxes | 67/77 | €3,912 | €6,380 | +€2,469 | +63.1% |
| Profit (loss) for the period | 9904 | €15,306 | €22,133 | +€6,827 | +44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,306 | €22,133 | +€6,827 | +44.6% |
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 10 October 2026 via checked.be.