RICALINGO: 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.
RICALINGO
Largest movements
- Tangible fixed assets -€17,892
down €17,892 (-34.8%), from €51,358 to €33,465
of which Land and buildings: -€12,921
- Deferred charges and accrued income -€5,854
down €5,854 (-100.0%), from €5,854 to €0
- Receivables within one year +€5,616
up €5,616 (+35.0%), from €16,037 to €21,653
of which Other amounts receivable: +€3,187
- Other debts -€14,600
down €14,600 (-98.6%), from €14,803 to €203
- Trade debts +€12,667
up €12,667 (+761.6%), from €1,663 to €14,330
- Current portion of long-term debt -€10,045
down €10,045 (-61.2%), from €16,418 to €6,373
- Debts after one year -€5,835
down €5,835 (-13.4%), from €43,571 to €37,735
of which Financial debts: -€6,373
- Gross operating margin -€15,787
down €15,787 (-41.1%), from €38,411 to €22,624
- Taxes -€781
down €781 (-71.5%), from €1,093 to €312
- Depreciation -€676
down €676 (-3.6%), from €18,568 to €17,892
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 | €87,662 | €69,173 | -€18,489 | -21.1% |
| Fixed assets | 21/28 | €51,358 | €33,465 | -€17,892 | -34.8% |
| Tangible fixed assets | 22/27 | €51,358 | €33,465 | -€17,892 | -34.8% |
| Land and buildings | 22 | €39,014 | €26,093 | -€12,921 | -33.1% |
| Plant, machinery and equipment | 23 | €8,532 | €5,109 | -€3,423 | -40.1% |
| Furniture and vehicles | 24 | €3,811 | €2,264 | -€1,548 | -40.6% |
| Current assets | 29/58 | €36,304 | €35,708 | -€596 | -1.6% |
| Amounts receivable within one year | 40/41 | €16,037 | €21,653 | +€5,616 | +35.0% |
| Trade receivables | 40 | €16,036 | €18,465 | +€2,429 | +15.1% |
| Other amounts receivable | 41 | €1 | €3,188 | +€3,187 | +303549.5% |
| Cash at bank and in hand | 54/58 | €14,413 | €14,055 | -€358 | -2.5% |
| Deferred charges and accrued income | 490/1 | €5,854 | €0 | -€5,854 | -100.0% |
| Total equity and liabilities | 10/49 | €87,662 | €69,173 | -€18,489 | -21.1% |
| Equity | 10/15 | €8,363 | €8,454 | +€91 | +1.1% |
| Reserves | 13 | €12,400 | €12,400 | = | 0.0% |
| Distributable reserves | 133 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,037 | -€3,946 | +€91 | +2.2% |
| Amounts payable | 17/49 | €79,299 | €60,720 | -€18,579 | -23.4% |
| Amounts payable after more than one year | 17 | €43,571 | €37,735 | -€5,835 | -13.4% |
| Financial debts | 170/4 | €6,373 | €0 | -€6,373 | -100.0% |
| Other amounts payable | 178/9 | €37,198 | €37,735 | +€537 | +1.4% |
| Amounts payable within one year | 42/48 | €35,728 | €22,984 | -€12,744 | -35.7% |
| Current portion of amounts payable after more than one year | 42 | €16,418 | €6,373 | -€10,045 | -61.2% |
| Trade debts | 44 | €1,663 | €14,330 | +€12,667 | +761.6% |
| Suppliers | 440/4 | €1,663 | €14,330 | +€12,667 | +761.6% |
| Taxes, remuneration and social security | 45 | €2,844 | €2,079 | -€765 | -26.9% |
| Taxes | 450/3 | €2,844 | €2,079 | -€765 | -26.9% |
| Other amounts payable | 47/48 | €14,803 | €203 | -€14,600 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,568 | €17,892 | -€676 | -3.6% |
| Other operating charges | 640/8 | €1,238 | €1,541 | +€303 | +24.5% |
| Gross operating margin | 9900 | €38,411 | €22,624 | -€15,787 | -41.1% |
| Operating profit (loss) | 9901 | €18,605 | €3,191 | -€15,415 | -82.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -72.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -72.0% |
| Financial charges | 65/66B | €3,158 | €2,788 | -€370 | -11.7% |
| Recurring financial charges | 65 | €3,158 | €2,788 | -€370 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €15,447 | €402 | -€15,045 | -97.4% |
| Income taxes | 67/77 | €1,093 | €312 | -€781 | -71.5% |
| Profit (loss) for the period | 9904 | €14,354 | €91 | -€14,263 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,354 | €91 | -€14,263 | -99.4% |
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 11 October 2026 via checked.be.