RIC & SOFI: 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.
RIC & SOFI
Largest movements
- Tangible fixed assets -€17,973
down €17,973 (-4.8%), from €376,583 to €358,610
of which Land and buildings: -€16,025
- Debts after one year -€16,139
down €16,139 (-5.3%), from €306,337 to €290,198
- Other operating charges -€2,976
down €2,976 (-47.4%), from €6,280 to €3,304
- Gross operating margin -€1,657
down €1,657 (-5.2%), from €31,864 to €30,207
- Depreciation -€418
down €418 (-2.3%), from €18,391 to €17,973
- Financial charges -€379
down €379 (-4.8%), from €7,834 to €7,455
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 | €399,903 | €386,421 | -€13,482 | -3.4% |
| Fixed assets | 21/28 | €376,583 | €358,610 | -€17,973 | -4.8% |
| Tangible fixed assets | 22/27 | €376,583 | €358,610 | -€17,973 | -4.8% |
| Land and buildings | 22 | €371,068 | €355,043 | -€16,025 | -4.3% |
| Plant, machinery and equipment | 23 | €4,930 | €3,567 | -€1,363 | -27.6% |
| Furniture and vehicles | 24 | €585 | - | -€585 | |
| Current assets | 29/58 | €23,320 | €27,811 | +€4,491 | +19.3% |
| Amounts receivable within one year | 40/41 | €10,561 | €13,242 | +€2,681 | +25.4% |
| Trade receivables | 40 | €10,561 | €13,242 | +€2,681 | +25.4% |
| Cash at bank and in hand | 54/58 | €7,462 | €10,509 | +€3,047 | +40.8% |
| Deferred charges and accrued income | 490/1 | €5,297 | €4,060 | -€1,237 | -23.4% |
| Total equity and liabilities | 10/49 | €399,903 | €386,421 | -€13,482 | -3.4% |
| Equity | 10/15 | €74,106 | €75,424 | +€1,318 | +1.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,846 | €61,164 | +€1,318 | +2.2% |
| Amounts payable | 17/49 | €325,797 | €310,997 | -€14,800 | -4.5% |
| Amounts payable after more than one year | 17 | €306,337 | €290,198 | -€16,139 | -5.3% |
| Financial debts | 170/4 | €306,337 | €290,198 | -€16,139 | -5.3% |
| Amounts payable within one year | 42/48 | €19,073 | €20,399 | +€1,326 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €15,773 | €16,138 | +€365 | +2.3% |
| Trade debts | 44 | €413 | €348 | -€65 | -15.7% |
| Suppliers | 440/4 | €413 | €348 | -€65 | -15.7% |
| Taxes, remuneration and social security | 45 | €2,887 | €3,913 | +€1,026 | +35.5% |
| Taxes | 450/3 | €2,017 | €2,894 | +€877 | +43.5% |
| Remuneration and social security | 454/9 | €870 | €1,019 | +€149 | +17.1% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€13 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,391 | €17,973 | -€418 | -2.3% |
| Other operating charges | 640/8 | €6,280 | €3,304 | -€2,976 | -47.4% |
| Gross operating margin | 9900 | €31,864 | €30,207 | -€1,657 | -5.2% |
| Operating profit (loss) | 9901 | €7,193 | €8,930 | +€1,737 | +24.1% |
| Financial charges | 65/66B | €7,834 | €7,455 | -€379 | -4.8% |
| Recurring financial charges | 65 | €7,834 | €7,455 | -€379 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | -€641 | €1,475 | +€2,116 | |
| Income taxes | 67/77 | - | €157 | +€157 | |
| Profit (loss) for the period | 9904 | -€641 | €1,318 | +€1,959 | |
| Profit (loss) for the period to be appropriated | 9905 | -€641 | €1,318 | +€1,959 |
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 18 October 2026 via checked.be.