RICAP: what changed
Two fiscal 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.
RICAP
Largest movements
- Cash -€1,111
down €1,111 (-19.2%), from €5,789 to €4,678
mainly Net result for the year (-€1,102) and Trade debts (-€9)
- Profit (loss) carried forward -€1,102
down €1,102 (-0.1%), from -€2.1m to -€2.1m
- Financial income -€1,932
down €1,932 (-100.0%), from €1,932 to €0
of which Non-recurring financial income: -€1,932
- Gross operating margin +€463
up €463 (+49.5%), from -€935 to -€472
- Other operating charges +€124
up €124 (+27.1%), from €459 to €583
- Financial charges -€18
down €18 (-27.5%), from €65 to €47
of which Non-recurring financial charges: -€20
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,789 | €21,678 | -€1,111 | -4.9% |
| Current assets | 29/58 | €22,789 | €21,678 | -€1,111 | -4.9% |
| Amounts receivable within one year | 40/41 | €17,000 | €17,000 | = | 0.0% |
| Other amounts receivable | 41 | €17,000 | €17,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,789 | €4,678 | -€1,111 | -19.2% |
| Total equity and liabilities | 10/49 | €22,789 | €21,678 | -€1,111 | -4.9% |
| Equity | 10/15 | -€2,105,953 | -€2,107,055 | -€1,102 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | -€2,126,413 | -€2,127,515 | -€1,102 | -0.1% |
| Amounts payable | 17/49 | €2,128,742 | €2,128,733 | -€9 | 0.0% |
| Amounts payable after more than one year | 17 | €1,455,035 | €1,455,035 | = | 0.0% |
| Other amounts payable | 178/9 | €1,455,035 | €1,455,035 | = | 0.0% |
| Amounts payable within one year | 42/48 | €101,018 | €101,009 | -€9 | 0.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,290 | €1,281 | -€9 | -0.7% |
| Suppliers | 440/4 | €1,290 | €1,281 | -€9 | -0.7% |
| Other amounts payable | 47/48 | €99,728 | €99,728 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €572,689 | €572,689 | = | 0.0% |
| Other operating charges | 640/8 | €459 | €583 | +€124 | +27.1% |
| Gross operating margin | 9900 | -€935 | -€472 | +€463 | +49.5% |
| Operating profit (loss) | 9901 | -€1,394 | -€1,055 | +€339 | +24.3% |
| Financial income | 75/76B | €1,932 | €0 | -€1,932 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | = | |
| Non-recurring financial income | 76B | €1,932 | €0 | -€1,932 | -100.0% |
| Financial charges | 65/66B | €65 | €47 | -€18 | -27.5% |
| Recurring financial charges | 65 | €45 | €47 | +€2 | +4.0% |
| Non-recurring financial charges | 66B | €20 | €0 | -€20 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €473 | -€1,102 | -€1,575 | |
| Profit (loss) for the period | 9904 | €473 | -€1,102 | -€1,575 | |
| Profit (loss) for the period to be appropriated | 9905 | €473 | -€1,102 | -€1,575 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.