RICO TOOLS: 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.
RICO TOOLS
Largest movements
- Cash +€38,745
up €38,745 (+550%), from €7,049 to €45,795
mainly Depreciation (+€24,707) and Other debts (+€14,770)
- Tangible fixed assets -€24,707
down €24,707 (-12.1%), from €203,414 to €178,708
- Other debts +€14,770
up €14,770 (+9.5%), from €155,703 to €170,473
- Financial charges -€1,157
down €1,157 (-9.5%), from €12,153 to €10,995
- Gross operating margin -€880
down €880 (-1.7%), from €51,201 to €50,321
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 | €248,099 | €262,829 | +€14,731 | +5.9% |
| Fixed assets | 21/28 | €203,414 | €178,708 | -€24,707 | -12.1% |
| Tangible fixed assets | 22/27 | €203,414 | €178,708 | -€24,707 | -12.1% |
| Land and buildings | 22 | €203,414 | €178,708 | -€24,707 | -12.1% |
| Current assets | 29/58 | €44,685 | €84,122 | +€39,437 | +88.3% |
| Amounts receivable within one year | 40/41 | €175 | - | -€175 | |
| Other amounts receivable | 41 | €175 | - | -€175 | |
| Current investments | 50/53 | €37,460 | €38,327 | +€867 | +2.3% |
| Cash at bank and in hand | 54/58 | €7,049 | €45,795 | +€38,745 | +550% |
| Total equity and liabilities | 10/49 | €248,099 | €262,829 | +€14,731 | +5.9% |
| Equity | 10/15 | €86,360 | €85,664 | -€696 | -0.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €66,360 | €65,664 | -€696 | -1.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €61,360 | €60,664 | -€696 | -1.1% |
| Amounts payable | 17/49 | €161,738 | €177,165 | +€15,427 | +9.5% |
| Amounts payable within one year | 42/48 | €157,598 | €173,088 | +€15,490 | +9.8% |
| Trade debts | 44 | €902 | €348 | -€555 | -61.5% |
| Suppliers | 440/4 | €902 | €348 | -€555 | -61.5% |
| Taxes, remuneration and social security | 45 | €993 | €2,268 | +€1,275 | +128% |
| Taxes | 450/3 | €993 | €2,268 | +€1,275 | +128% |
| Other amounts payable | 47/48 | €155,703 | €170,473 | +€14,770 | +9.5% |
| Accrued charges and deferred income | 492/3 | €4,140 | €4,077 | -€63 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,707 | €24,707 | = | 0.0% |
| Other operating charges | 640/8 | €7,258 | €7,484 | +€226 | +3.1% |
| Gross operating margin | 9900 | €51,201 | €50,321 | -€880 | -1.7% |
| Operating profit (loss) | 9901 | €19,236 | €18,131 | -€1,105 | -5.7% |
| Financial income | 75/76B | - | €388 | +€388 | |
| Recurring financial income | 75 | - | €388 | +€388 | |
| Financial charges | 65/66B | €12,153 | €10,995 | -€1,157 | -9.5% |
| Recurring financial charges | 65 | €12,153 | €10,995 | -€1,157 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €7,084 | €7,523 | +€439 | +6.2% |
| Income taxes | 67/77 | €4,054 | €4,081 | +€28 | +0.7% |
| Profit (loss) for the period | 9904 | €3,030 | €3,442 | +€412 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,030 | €3,442 | +€412 | +13.6% |
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 18 October 2026 via checked.be.