RICCI: 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.
RICCI
Largest movements
- Cash -€9,189
down €9,189 (-94.6%), from €9,713 to €523
mainly Net result for the year (-€8,690) and Receivables within one year (-€3,919)
- Receivables within one year +€3,919
up €3,919 (+6.3%), from €62,646 to €66,565
of which Trade receivables: +€4,352
- Current investments -€2,794
down €2,794 (-18.4%), from €15,177 to €12,383
- Profit (loss) carried forward -€8,690
down €8,690 (-42.2%), from €20,613 to €11,923
- Gross operating margin -€9,865
down €9,865, from €2,134 to -€7,730
- Depreciation -€323
down €323 (-45.5%), from €710 to €387
- Financial charges -€174
down €174 (-64.1%), from €272 to €98
- Other operating charges -€85
down €85 (-11.2%), from €757 to €672
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 | €93,143 | €84,358 | -€8,785 | -9.4% |
| Fixed assets | 21/28 | €387 | - | -€387 | |
| Tangible fixed assets | 22/27 | €387 | - | -€387 | |
| Plant, machinery and equipment | 23 | €157 | - | -€157 | |
| Furniture and vehicles | 24 | €230 | - | -€230 | |
| Current assets | 29/58 | €92,756 | €84,358 | -€8,398 | -9.1% |
| Stocks and contracts in progress | 3 | €4,154 | €4,032 | -€121 | -2.9% |
| Stocks | 30/36 | €4,154 | €4,032 | -€121 | -2.9% |
| Amounts receivable within one year | 40/41 | €62,646 | €66,565 | +€3,919 | +6.3% |
| Trade receivables | 40 | €62,058 | €66,410 | +€4,352 | +7.0% |
| Other amounts receivable | 41 | €588 | €155 | -€433 | -73.6% |
| Current investments | 50/53 | €15,177 | €12,383 | -€2,794 | -18.4% |
| Cash at bank and in hand | 54/58 | €9,713 | €523 | -€9,189 | -94.6% |
| Deferred charges and accrued income | 490/1 | €1,067 | €855 | -€212 | -19.9% |
| Total equity and liabilities | 10/49 | €93,143 | €84,358 | -€8,785 | -9.4% |
| Equity | 10/15 | €54,699 | €46,009 | -€8,690 | -15.9% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,613 | €11,923 | -€8,690 | -42.2% |
| Amounts payable | 17/49 | €38,445 | €38,350 | -€95 | -0.2% |
| Amounts payable within one year | 42/48 | €36,009 | €35,914 | -€95 | -0.3% |
| Trade debts | 44 | €1,315 | €1,220 | -€95 | -7.2% |
| Suppliers | 440/4 | €1,315 | €1,220 | -€95 | -7.2% |
| Other amounts payable | 47/48 | €34,695 | €34,695 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,435 | €2,435 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €710 | €387 | -€323 | -45.5% |
| Other operating charges | 640/8 | €757 | €672 | -€85 | -11.2% |
| Gross operating margin | 9900 | €2,134 | -€7,730 | -€9,865 | |
| Operating profit (loss) | 9901 | €667 | -€8,790 | -€9,457 | |
| Financial income | 75/76B | €191 | €194 | +€2 | +1.3% |
| Recurring financial income | 75 | €191 | €194 | +€2 | +1.3% |
| Financial charges | 65/66B | €272 | €98 | -€174 | -64.1% |
| Recurring financial charges | 65 | €272 | €98 | -€174 | -64.1% |
| Profit (loss) for the period before taxes | 9903 | €587 | -€8,693 | -€9,280 | |
| Income taxes | 67/77 | €28 | -€3 | -€31 | |
| Profit (loss) for the period | 9904 | €559 | -€8,690 | -€9,249 | |
| Profit (loss) for the period to be appropriated | 9905 | €559 | -€8,690 | -€9,249 |
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 20 October 2026 via checked.be.