Aménagements Pascal RICHE: 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.
What changed
Aménagements Pascal RICHE
NACE 43.120, Site preparation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€25,310
2024 · -€179,219+€204,529
Equity
€301,589
2024 · €290,279+€11,310
Cash
€54,848
2024 · €86,809-€31,960
Balance sheet total
€1.7m
2024 · €1.6m+€51,734
Largest movements
Assets
- Current investments +€146,252
up €146,252 (+36.1%), from €405,342 to €551,594
- Receivables within one year -€56,246
down €56,246 (-51.1%), from €110,042 to €53,796
of which Trade receivables: -€36,521
- Cash -€31,960
down €31,960 (-36.8%), from €86,809 to €54,848
mainly Current investments (-€146,252) and Investment in fixed assets (net) (-€95,407)
- Tangible fixed assets -€18,260
down €18,260 (-2.4%), from €745,713 to €727,453
of which Furniture and vehicles: -€16,823
Equity and liabilities
- Other debts +€109,131
up €109,131 (+87.4%), from €124,921 to €234,052
- Debts after one year -€73,729
down €73,729 (-14.9%), from €494,627 to €420,898
- Profit (loss) carried forward +€25,310
up €25,310 (+74.7%), from -€33,866 to -€8,556
Income statement
- Provisions -€192,538
down €192,538, from €182,021 to -€10,516
- Gross operating margin +€143,583
up €143,583 (+26.9%), from €534,058 to €677,641
- Financial charges +€92,434
up €92,434 (+61.7%), from €149,756 to €242,190
- Staff costs +€36,333
up €36,333 (+14.0%), from €258,715 to €295,048
- Depreciation +€17,158
up €17,158 (+17.8%), from €96,509 to €113,667
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.
Result 2024
-€179,219
Gross operating margin
+€143,583
Staff costs
-€36,333
Depreciation
-€17,158
Provisions
+€192,538
Other operating charges
-€501
Other operating items
+€50
Financial income
-€2,323
Financial charges
-€92,434
Taxes
+€17,107
Result 2025
€25,310
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€286,420
Investment
-€241,659
Financing
-€76,722
Cash 2024
€86,809
From operations (derived)
+€286,420
Net result for the year
+€25,310
Depreciation
+€113,667
Stocks and contracts
-€6,807
Receivables within one year
+€56,246
Deferred charges and accrued income
-€5,142
Provisions
-€10,516
Trade debts
-€2,987
Tax, wage and social debts
+€1,261
Advances received
+€4,843
Other debts
+€109,131
Accrued charges and deferred income
+€1,414
Investment (derived)
-€241,659
Investment in fixed assets (net)
-€95,407
Current investments
-€146,252
Financing
-€76,722
Debts after one year
-€73,729
Current portion of long-term debt
+€11,007
Contributions, distributions and other
-€14,000
Cash 2025
€54,848
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,621,640 | €1,673,374 | +€51,734 | +3.2% |
| Fixed assets | 21/28 | €746,483 | €728,223 | -€18,260 | -2.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €745,713 | €727,453 | -€18,260 | -2.4% |
| Land and buildings | 22 | €512,776 | €497,273 | -€15,503 | -3.0% |
| Plant, machinery and equipment | 23 | €20,197 | €11,748 | -€8,449 | -41.8% |
| Furniture and vehicles | 24 | €143,418 | €126,595 | -€16,823 | -11.7% |
| Other tangible fixed assets | 26 | €69,323 | €91,838 | +€22,515 | +32.5% |
| Financial fixed assets | 28 | €770 | €770 | = | 0.0% |
| Current assets | 29/58 | €875,157 | €945,151 | +€69,994 | +8.0% |
| Stocks and contracts in progress | 3 | €255,067 | €261,874 | +€6,807 | +2.7% |
| Stocks | 30/36 | €255,067 | €261,874 | +€6,807 | +2.7% |
| Amounts receivable within one year | 40/41 | €110,042 | €53,796 | -€56,246 | -51.1% |
| Trade receivables | 40 | €50,314 | €13,793 | -€36,521 | -72.6% |
| Other amounts receivable | 41 | €59,728 | €40,003 | -€19,725 | -33.0% |
| Current investments | 50/53 | €405,342 | €551,594 | +€146,252 | +36.1% |
| Cash at bank and in hand | 54/58 | €86,809 | €54,848 | -€31,960 | -36.8% |
| Deferred charges and accrued income | 490/1 | €17,896 | €23,039 | +€5,142 | +28.7% |
| Total equity and liabilities | 10/49 | €1,621,640 | €1,673,374 | +€51,734 | +3.2% |
| Equity | 10/15 | €290,279 | €301,589 | +€11,310 | +3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €305,545 | €291,545 | -€14,000 | -4.6% |
| Tax-exempt reserves | 132 | €185 | €185 | = | 0.0% |
| Distributable reserves | 133 | €305,360 | €291,360 | -€14,000 | -4.6% |
| Profit (loss) carried forward | 14 | -€33,866 | -€8,556 | +€25,310 | +74.7% |
| Investment grants | 15 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €182,021 | €171,505 | -€10,516 | -5.8% |
| Provisions for liabilities and charges | 160/5 | €182,021 | €171,505 | -€10,516 | -5.8% |
| Other liabilities and charges | 164/5 | €182,021 | €171,505 | -€10,516 | -5.8% |
| Amounts payable | 17/49 | €1,149,340 | €1,200,280 | +€50,941 | +4.4% |
| Amounts payable after more than one year | 17 | €494,627 | €420,898 | -€73,729 | -14.9% |
| Financial debts | 170/4 | €494,627 | €420,898 | -€73,729 | -14.9% |
| Amounts payable within one year | 42/48 | €654,670 | €777,925 | +€123,255 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €93,139 | €104,146 | +€11,007 | +11.8% |
| Trade debts | 44 | €61,994 | €59,007 | -€2,987 | -4.8% |
| Suppliers | 440/4 | €61,994 | €59,007 | -€2,987 | -4.8% |
| Advances received on contracts in progress | 46 | €333,530 | €338,372 | +€4,843 | +1.5% |
| Taxes, remuneration and social security | 45 | €41,087 | €42,348 | +€1,261 | +3.1% |
| Taxes | 450/3 | €8,891 | €24,370 | +€15,479 | +174% |
| Remuneration and social security | 454/9 | €32,196 | €17,978 | -€14,218 | -44.2% |
| Other amounts payable | 47/48 | €124,921 | €234,052 | +€109,131 | +87.4% |
| Accrued charges and deferred income | 492/3 | €43 | €1,457 | +€1,414 | +3,308% |
| Non-recurring operating income | 76A | - | €914 | +€914 | |
| Remuneration, social security and pensions | 62 | €258,715 | €295,048 | +€36,333 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,509 | €113,667 | +€17,158 | +17.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €182,021 | -€10,516 | -€192,538 | |
| Other operating charges | 640/8 | €10,488 | €10,989 | +€501 | +4.8% |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | €534,058 | €677,641 | +€143,583 | +26.9% |
| Operating profit (loss) | 9901 | -€13,726 | €268,453 | +€282,178 | |
| Financial income | 75/76B | €9,224 | €6,901 | -€2,323 | -25.2% |
| Recurring financial income | 75 | €9,224 | €6,901 | -€2,323 | -25.2% |
| Financial charges | 65/66B | €149,756 | €242,190 | +€92,434 | +61.7% |
| Recurring financial charges | 65 | €149,756 | €242,190 | +€92,434 | +61.7% |
| Profit (loss) for the period before taxes | 9903 | -€154,257 | €33,164 | +€187,422 | |
| Income taxes | 67/77 | €24,962 | €7,855 | -€17,107 | -68.5% |
| Profit (loss) for the period | 9904 | -€179,219 | €25,310 | +€204,529 | |
| Profit (loss) for the period to be appropriated | 9905 | -€179,219 | €25,310 | +€204,529 |
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 1 November 2026 via checked.be.