DE RICK: what changed
Two fiscal 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.
DE RICK
Largest movements
- Current investments +€500,000
up €500,000 (+2816.9%), from €17,750 to €517,750
- Tangible fixed assets -€194,187
down €194,187 (-27.1%), from €716,135 to €521,948
of which Land and buildings: -€202,497
- Cash +€109,362
up €109,362 (+195.2%), from €56,024 to €165,386
mainly Net result for the year (+€478,120) and Investment in fixed assets (net) (+€147,551)
- Reserves +€478,120
up €478,120 (+94.5%), from €505,933 to €984,053
of which Distributable reserves: +€478,120
- Other debts -€56,454
down €56,454 (-100.0%), from €56,454 to €0
- Tax, wage and social debts +€49,731
up €49,731 (+9428.1%), from €527 to €50,259
of which Taxes: +€49,731
- Debts after one year -€43,333
down €43,333 (-21.2%), from €204,167 to €160,833
- Gross operating margin +€675,521
up €675,521 (+711.0%), from €95,004 to €770,524
- Taxes +€222,364
up €222,364 (+6715.2%), from €3,311 to €225,676
- Depreciation -€12,112
down €12,112 (-20.6%), from €58,748 to €46,636
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 | €817,162 | €1,244,250 | +€427,089 | +52.3% |
| Fixed assets | 21/28 | €716,135 | €521,948 | -€194,187 | -27.1% |
| Tangible fixed assets | 22/27 | €716,135 | €521,948 | -€194,187 | -27.1% |
| Land and buildings | 22 | €713,943 | €511,446 | -€202,497 | -28.4% |
| Furniture and vehicles | 24 | €2,192 | €10,502 | +€8,310 | +379.1% |
| Current assets | 29/58 | €101,026 | €722,302 | +€621,276 | +615.0% |
| Amounts receivable within one year | 40/41 | €26,260 | €38,586 | +€12,325 | +46.9% |
| Trade receivables | 40 | €17,260 | €21,372 | +€4,112 | +23.8% |
| Other amounts receivable | 41 | €9,001 | €17,214 | +€8,213 | +91.2% |
| Current investments | 50/53 | €17,750 | €517,750 | +€500,000 | +2816.9% |
| Cash at bank and in hand | 54/58 | €56,024 | €165,386 | +€109,362 | +195.2% |
| Deferred charges and accrued income | 490/1 | €992 | €580 | -€412 | -41.5% |
| Total equity and liabilities | 10/49 | €817,162 | €1,244,250 | +€427,089 | +52.3% |
| Equity | 10/15 | €511,384 | €989,505 | +€478,120 | +93.5% |
| Contributions | 10/11 | €5,452 | €5,452 | = | 0.0% |
| Reserves | 13 | €505,933 | €984,053 | +€478,120 | +94.5% |
| Non-distributable reserves | 130/1 | €10,554 | €10,554 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,554 | €10,554 | = | 0.0% |
| Tax-exempt reserves | 132 | €50,911 | €50,911 | = | 0.0% |
| Distributable reserves | 133 | €444,467 | €922,588 | +€478,120 | +107.6% |
| Amounts payable | 17/49 | €305,777 | €254,745 | -€51,032 | -16.7% |
| Amounts payable after more than one year | 17 | €204,167 | €160,833 | -€43,333 | -21.2% |
| Financial debts | 170/4 | €204,167 | €160,833 | -€43,333 | -21.2% |
| Amounts payable within one year | 42/48 | €101,610 | €93,912 | -€7,698 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €43,333 | €43,333 | = | 0.0% |
| Trade debts | 44 | €1,295 | €320 | -€975 | -75.3% |
| Suppliers | 440/4 | €1,295 | €320 | -€975 | -75.3% |
| Taxes, remuneration and social security | 45 | €527 | €50,259 | +€49,731 | +9428.1% |
| Taxes | 450/3 | €527 | €50,259 | +€49,731 | +9428.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €56,454 | €0 | -€56,454 | -100.0% |
| Non-recurring operating income | 76A | €0 | €703,711 | +€703,711 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,748 | €46,636 | -€12,112 | -20.6% |
| Other operating charges | 640/8 | €13,851 | €14,151 | +€300 | +2.2% |
| Non-recurring operating charges | 66A | €104 | €0 | -€104 | -100.0% |
| Gross operating margin | 9900 | €95,004 | €770,524 | +€675,521 | +711.0% |
| Operating profit (loss) | 9901 | €22,301 | €709,738 | +€687,437 | +3082.6% |
| Financial income | 75/76B | €235 | €2,525 | +€2,290 | +974.5% |
| Recurring financial income | 75 | €235 | €2,525 | +€2,290 | +974.5% |
| Financial charges | 65/66B | €11,283 | €8,467 | -€2,816 | -25.0% |
| Recurring financial charges | 65 | €11,283 | €8,467 | -€2,816 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €11,253 | €703,796 | +€692,543 | +6154.4% |
| Income taxes | 67/77 | €3,311 | €225,676 | +€222,364 | +6715.2% |
| Profit (loss) for the period | 9904 | €7,941 | €478,120 | +€470,179 | +5920.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,941 | €478,120 | +€470,179 | +5920.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.