Riccio: 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.
Riccio
Largest movements
- Tangible fixed assets +€14,320
up €14,320 (+33.9%), from €42,258 to €56,577
of which Land and buildings: +€8,285
- Receivables within one year +€3,987
up €3,987 (+305.9%), from €1,303 to €5,290
of which Other amounts receivable: +€4,304
- Cash -€2,778
down €2,778 (-9.3%), from €29,762 to €26,984
mainly Investment in fixed assets (net) (-€18,942) and Contributions, distributions and other (-€18,811)
- Deferred charges and accrued income +€1,925
up €1,925 (+1313.6%), from €147 to €2,072
- Other debts +€10,055
up €10,055 (+56.4%), from €17,838 to €27,893
- Tax, wage and social debts +€8,025
up €8,025 (+43.3%), from €18,550 to €26,575
of which Remuneration and social security: +€6,316
- Debts after one year -€1,506
down €1,506 (-6.3%), from €23,787 to €22,281
- Trade debts -€1,369
down €1,369 (-25.2%), from €5,434 to €4,064
- Gross operating margin +€39,291
up €39,291 (+43.0%), from €91,313 to €130,604
- Staff costs +€38,670
up €38,670 (+66.3%), from €58,292 to €96,963
- Taxes -€3,539
down €3,539 (-38.6%), from €9,177 to €5,638
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 | €93,823 | €110,458 | +€16,635 | +17.7% |
| Fixed assets | 21/28 | €46,134 | €59,703 | +€13,570 | +29.4% |
| Intangible fixed assets | 21 | €3,876 | €3,126 | -€750 | -19.4% |
| Tangible fixed assets | 22/27 | €42,258 | €56,577 | +€14,320 | +33.9% |
| Land and buildings | 22 | €42,006 | €50,291 | +€8,285 | +19.7% |
| Plant, machinery and equipment | 23 | €252 | €0 | -€252 | -100.0% |
| Furniture and vehicles | 24 | - | €6,287 | +€6,287 | |
| Current assets | 29/58 | €47,689 | €50,755 | +€3,065 | +6.4% |
| Stocks and contracts in progress | 3 | €16,477 | €16,408 | -€69 | -0.4% |
| Stocks | 30/36 | €16,477 | €16,408 | -€69 | -0.4% |
| Amounts receivable within one year | 40/41 | €1,303 | €5,290 | +€3,987 | +305.9% |
| Trade receivables | 40 | €1,180 | €863 | -€317 | -26.8% |
| Other amounts receivable | 41 | €123 | €4,427 | +€4,304 | +3490.5% |
| Cash at bank and in hand | 54/58 | €29,762 | €26,984 | -€2,778 | -9.3% |
| Deferred charges and accrued income | 490/1 | €147 | €2,072 | +€1,925 | +1313.6% |
| Total equity and liabilities | 10/49 | €93,823 | €110,458 | +€16,635 | +17.7% |
| Equity | 10/15 | €18,811 | €19,799 | +€988 | +5.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,311 | €17,299 | +€988 | +6.1% |
| Distributable reserves | 133 | €16,311 | €17,299 | +€988 | +6.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €75,012 | €90,659 | +€15,647 | +20.9% |
| Amounts payable after more than one year | 17 | €23,787 | €22,281 | -€1,506 | -6.3% |
| Financial debts | 170/4 | €23,787 | €22,281 | -€1,506 | -6.3% |
| Amounts payable within one year | 42/48 | €50,246 | €67,038 | +€16,791 | +33.4% |
| Current portion of amounts payable after more than one year | 42 | €8,425 | €8,506 | +€81 | +1.0% |
| Trade debts | 44 | €5,434 | €4,064 | -€1,369 | -25.2% |
| Suppliers | 440/4 | €5,434 | €4,064 | -€1,369 | -25.2% |
| Taxes, remuneration and social security | 45 | €18,550 | €26,575 | +€8,025 | +43.3% |
| Taxes | 450/3 | €10,375 | €12,084 | +€1,708 | +16.5% |
| Remuneration and social security | 454/9 | €8,175 | €14,491 | +€6,316 | +77.3% |
| Other amounts payable | 47/48 | €17,838 | €27,893 | +€10,055 | +56.4% |
| Accrued charges and deferred income | 492/3 | €978 | €1,340 | +€361 | +36.9% |
| Remuneration, social security and pensions | 62 | €58,292 | €96,963 | +€38,670 | +66.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,935 | €5,373 | +€438 | +8.9% |
| Other operating charges | 640/8 | €1,041 | €1,034 | -€8 | -0.7% |
| Gross operating margin | 9900 | €91,313 | €130,604 | +€39,291 | +43.0% |
| Operating profit (loss) | 9901 | €27,045 | €27,235 | +€190 | +0.7% |
| Financial income | 75/76B | €9 | €232 | +€223 | +2441.1% |
| Recurring financial income | 75 | €9 | €232 | +€223 | +2441.1% |
| Financial charges | 65/66B | €1,566 | €2,031 | +€465 | +29.7% |
| Recurring financial charges | 65 | €1,566 | €2,031 | +€465 | +29.7% |
| Profit (loss) for the period before taxes | 9903 | €25,488 | €25,436 | -€51 | -0.2% |
| Income taxes | 67/77 | €9,177 | €5,638 | -€3,539 | -38.6% |
| Profit (loss) for the period | 9904 | €16,311 | €19,799 | +€3,488 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,311 | €19,799 | +€3,488 | +21.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.