RICA BEHEER: 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.
RICA BEHEER
Largest movements
- Tangible fixed assets -€5,638
down €5,638 (-9.5%), from €59,418 to €53,780
- Profit (loss) carried forward -€9,884
down €9,884 (-13.5%), from -€73,374 to -€83,258
- Debts after one year +€4,209
up €4,209 (+47.4%), from €8,882 to €13,091
- Other operating charges +€2,275
up €2,275 (+443%), from €513 to €2,788
- Gross operating margin -€538
down €538 (-58.6%), from -€920 to -€1,458
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 | €59,454 | €53,780 | -€5,675 | -9.5% |
| Fixed assets | 21/28 | €59,418 | €53,780 | -€5,638 | -9.5% |
| Tangible fixed assets | 22/27 | €59,418 | €53,780 | -€5,638 | -9.5% |
| Land and buildings | 22 | €59,418 | €53,780 | -€5,638 | -9.5% |
| Current assets | 29/58 | €37 | €0 | -€37 | -100% |
| Cash at bank and in hand | 54/58 | €37 | €0 | -€37 | -100% |
| Total equity and liabilities | 10/49 | €59,454 | €53,780 | -€5,675 | -9.5% |
| Equity | 10/15 | €50,573 | €40,689 | -€9,884 | -19.5% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,374 | -€83,258 | -€9,884 | -13.5% |
| Amounts payable | 17/49 | €8,882 | €13,091 | +€4,209 | +47.4% |
| Amounts payable after more than one year | 17 | €8,882 | €13,091 | +€4,209 | +47.4% |
| Other amounts payable | 178/9 | €8,882 | €13,091 | +€4,209 | +47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,638 | €5,638 | = | 0.0% |
| Other operating charges | 640/8 | €513 | €2,788 | +€2,275 | +443% |
| Gross operating margin | 9900 | -€920 | -€1,458 | -€538 | -58.6% |
| Operating profit (loss) | 9901 | -€7,071 | -€9,884 | -€2,813 | -39.8% |
| Financial charges | 65/66B | €0 | - | = | |
| Recurring financial charges | 65 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€7,071 | -€9,884 | -€2,813 | -39.8% |
| Profit (loss) for the period | 9904 | -€7,071 | -€9,884 | -€2,813 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,071 | -€9,884 | -€2,813 | -39.8% |
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 31 October 2026 via checked.be.