Le Rycke & Partners: 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.
Le Rycke & Partners
Largest movements
- Cash +€261,827
up €261,827 (+540%), from €48,505 to €310,332
mainly Receivables within one year (+€246,841) and Trade debts (+€47,843)
- Receivables within one year -€246,841
down €246,841 (-70.1%), from €352,258 to €105,416
of which Other amounts receivable: -€191,517
- Tangible fixed assets -€25,368
down €25,368 (-59.1%), from €42,947 to €17,579
of which Other tangible fixed assets: -€21,191
- Trade debts +€47,843
up €47,843 (+138%), from €34,754 to €82,597
- Debts after one year -€41,279
down €41,279 (-25.3%), from €162,907 to €121,628
- Tax, wage and social debts +€22,760
up €22,760 (+142%), from €16,081 to €38,840
of which Remuneration and social security: +€19,132
- Other debts -€22,380
down €22,380 (-35.1%), from €63,691 to €41,311
- Current portion of long-term debt -€12,385
down €12,385 (-23.1%), from €53,664 to €41,279
- Gross operating margin +€42,256
up €42,256 (+15.2%), from €278,645 to €320,901
- Staff costs +€11,645
up €11,645 (+5.4%), from €214,502 to €226,147
- Taxes +€7,950
up €7,950 (+60.9%), from €13,056 to €21,005
- Financial charges +€6,236
up €6,236 (+393%), from €1,585 to €7,821
- Write-downs -€3,700
down €3,700, from €1,850 to -€1,850
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 | €443,709 | €433,327 | -€10,382 | -2.3% |
| Fixed assets | 21/28 | €42,947 | €17,579 | -€25,368 | -59.1% |
| Tangible fixed assets | 22/27 | €42,947 | €17,579 | -€25,368 | -59.1% |
| Furniture and vehicles | 24 | €13,701 | €9,524 | -€4,177 | -30.5% |
| Other tangible fixed assets | 26 | €29,246 | €8,054 | -€21,191 | -72.5% |
| Current assets | 29/58 | €400,762 | €415,749 | +€14,986 | +3.7% |
| Amounts receivable within one year | 40/41 | €352,258 | €105,416 | -€246,841 | -70.1% |
| Trade receivables | 40 | €121,051 | €65,727 | -€55,324 | -45.7% |
| Other amounts receivable | 41 | €231,207 | €39,690 | -€191,517 | -82.8% |
| Cash at bank and in hand | 54/58 | €48,505 | €310,332 | +€261,827 | +540% |
| Total equity and liabilities | 10/49 | €443,709 | €433,327 | -€10,382 | -2.3% |
| Equity | 10/15 | €112,612 | €107,672 | -€4,941 | -4.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €94,883 | €89,942 | -€4,941 | -5.2% |
| Distributable reserves | 133 | €94,883 | €89,942 | -€4,941 | -5.2% |
| Profit (loss) carried forward | 14 | €11,530 | €11,530 | = | 0.0% |
| Amounts payable | 17/49 | €331,097 | €325,655 | -€5,441 | -1.6% |
| Amounts payable after more than one year | 17 | €162,907 | €121,628 | -€41,279 | -25.3% |
| Financial debts | 170/4 | €162,907 | €121,628 | -€41,279 | -25.3% |
| Amounts payable within one year | 42/48 | €168,189 | €204,027 | +€35,838 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €53,664 | €41,279 | -€12,385 | -23.1% |
| Trade debts | 44 | €34,754 | €82,597 | +€47,843 | +138% |
| Suppliers | 440/4 | €34,754 | €82,597 | +€47,843 | +138% |
| Taxes, remuneration and social security | 45 | €16,081 | €38,840 | +€22,760 | +142% |
| Taxes | 450/3 | €3,056 | €6,683 | +€3,628 | +119% |
| Remuneration and social security | 454/9 | €13,025 | €32,157 | +€19,132 | +147% |
| Other amounts payable | 47/48 | €63,691 | €41,311 | -€22,380 | -35.1% |
| Remuneration, social security and pensions | 62 | €214,502 | €226,147 | +€11,645 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,789 | €25,368 | +€1,580 | +6.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,850 | -€1,850 | -€3,700 | |
| Other operating charges | 640/8 | €2,706 | €6,100 | +€3,394 | +125% |
| Gross operating margin | 9900 | €278,645 | €320,901 | +€42,256 | +15.2% |
| Operating profit (loss) | 9901 | €35,798 | €65,135 | +€29,337 | +82.0% |
| Financial income | 75/76B | €27 | €62 | +€34 | +126% |
| Recurring financial income | 75 | €27 | €62 | +€34 | +126% |
| Financial charges | 65/66B | €1,585 | €7,821 | +€6,236 | +393% |
| Recurring financial charges | 65 | €1,585 | €7,821 | +€6,236 | +393% |
| Profit (loss) for the period before taxes | 9903 | €34,240 | €57,376 | +€23,136 | +67.6% |
| Income taxes | 67/77 | €13,056 | €21,005 | +€7,950 | +60.9% |
| Profit (loss) for the period | 9904 | €21,184 | €36,370 | +€15,186 | +71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,184 | €36,370 | +€15,186 | +71.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.