RICHA: 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.
What changed
RICHA
NACE 14.240, Manufacture of wearing apparel
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€781,074
2024 · €2.7m-€3.5m
Equity
€22.6m
2024 · €23.4m-€781,074
Cash
€1.0m
2024 · €541,668+€478,828
Balance sheet total
€50.5m
2024 · €48.9m+€1.5m
Largest movements
Assets
- Stocks and contracts +€4.1m
up €4.1m (+23.5%), from €17.5m to €21.7m
- Financial fixed assets -€3.1m
down €3.1m (-14.0%), from €21.9m to €18.8m
of which Affiliated companies: -€3.0m
Equity and liabilities
- Current portion of long-term debt -€6.4m
down €6.4m (-61.5%), from €10.4m to €4.0m
- Short-term financial debts +€5.8m
up €5.8m (+91.3%), from €6.3m to €12.1m
- Trade debts +€1.6m
up €1.6m (+139.8%), from €1.1m to €2.7m
- Other debts +€1.3m
up €1.3m (+18.1%), from €7.2m to €8.5m
- Reserves -€781,074
down €781,074 (-3.6%), from €21.6m to €20.8m
of which Distributable reserves: -€781,074
Income statement
- Goods and materials +€3.8m
up €3.8m (+20.5%), from €18.6m to €22.4m
of which Purchases: +€7.1m
- Turnover +€3.6m
up €3.6m (+11.9%), from €30.6m to €34.3m
- Financial charges +€2.9m
up €2.9m (+216.7%), from €1.3m to €4.2m
of which Non-recurring financial charges: +€3.0m
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.
Result 2024
€2.7m
Turnover
+€3.6m
Other operating income
+€53,610
Goods and materials
-€3.8m
Services and other goods
+€306,633
Staff costs
-€51,537
Depreciation
-€154,428
Write-downs
+€422
Other operating charges
+€45,008
Other operating items
-€610,363
Financial income
-€253,675
Financial charges
-€2.9m
Taxes
+€197,008
Result 2025
-€781,074
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.
From operations
-€1.2m
Investment
+€2.3m
Financing
-€585,463
Cash 2024
€541,668
From operations (derived)
-€1.2m
Net result for the year
-€781,074
Depreciation
+€495,174
Stocks and contracts
-€4.1m
Receivables within one year
+€395,834
Deferred charges and accrued income
-€113,854
Trade debts
+€1.6m
Tax, wage and social debts
-€34,769
Advances received
-€45,098
Other debts
+€1.3m
Accrued charges and deferred income
+€90,154
Investment (derived)
+€2.3m
Investment in fixed assets (net)
+€2.3m
Financing
-€585,463
Current portion of long-term debt
-€6.4m
Short-term financial debts
+€5.8m
Contributions, distributions and other
+€0
Cash 2025
€1.0m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,932,343 | €50,464,503 | +€1.5m | +3.1% |
| Fixed assets | 21/28 | €23,190,314 | €20,412,216 | -€2.8m | -12.0% |
| Intangible fixed assets | 21 | €763,878 | €1,189,091 | +€425,212 | +55.7% |
| Tangible fixed assets | 22/27 | €553,792 | €403,387 | -€150,405 | -27.2% |
| Plant, machinery and equipment | 23 | €418,077 | €296,115 | -€121,963 | -29.2% |
| Furniture and vehicles | 24 | €42,463 | €42,427 | -€36 | -0.1% |
| Other tangible fixed assets | 26 | €93,251 | €64,845 | -€28,407 | -30.5% |
| Financial fixed assets | 28 | €21,872,644 | €18,819,739 | -€3.1m | -14.0% |
| Affiliated companies | 280/1 | €21,795,164 | €18,785,281 | -€3.0m | -13.8% |
| Participating interests | 280 | €21,795,164 | €18,785,281 | -€3.0m | -13.8% |
| Other financial fixed assets | 284/8 | €77,480 | €34,457 | -€43,023 | -55.5% |
| Amounts receivable and cash guarantees | 285/8 | €77,480 | €34,457 | -€43,023 | -55.5% |
| Current assets | 29/58 | €25,742,029 | €30,052,287 | +€4.3m | +16.7% |
| Stocks and contracts in progress | 3 | €17,538,786 | €21,652,196 | +€4.1m | +23.5% |
| Stocks | 30/36 | €17,538,786 | €21,652,196 | +€4.1m | +23.5% |
| Goods purchased for resale | 34 | €14,735,882 | €19,391,211 | +€4.7m | +31.6% |
| Advance payments | 36 | €2,802,904 | €2,260,985 | -€541,919 | -19.3% |
| Amounts receivable within one year | 40/41 | €7,188,179 | €6,792,345 | -€395,834 | -5.5% |
| Trade receivables | 40 | €5,257,394 | €6,686,769 | +€1.4m | +27.2% |
| Other amounts receivable | 41 | €1,930,786 | €105,576 | -€1.8m | -94.5% |
| Cash at bank and in hand | 54/58 | €541,668 | €1,020,496 | +€478,828 | +88.4% |
| Deferred charges and accrued income | 490/1 | €473,396 | €587,250 | +€113,854 | +24.1% |
| Total equity and liabilities | 10/49 | €48,932,343 | €50,464,503 | +€1.5m | +3.1% |
| Equity | 10/15 | €23,371,964 | €22,590,890 | -€781,074 | -3.3% |
| Contributions | 10/11 | €1,782,381 | €1,782,381 | = | 0.0% |
| Capital | 10 | €1,782,381 | €1,782,381 | = | 0.0% |
| Issued capital | 100 | €1,782,381 | €1,782,381 | = | 0.0% |
| Reserves | 13 | €21,589,584 | €20,808,510 | -€781,074 | -3.6% |
| Non-distributable reserves | 130/1 | €179,942 | €179,942 | = | 0.0% |
| Legal reserve | 130 | €178,238 | €178,238 | = | 0.0% |
| Other | 1319 | €1,704 | €1,704 | = | 0.0% |
| Distributable reserves | 133 | €21,409,642 | €20,628,568 | -€781,074 | -3.6% |
| Amounts payable | 17/49 | €25,560,379 | €27,873,613 | +€2.3m | +9.1% |
| Amounts payable within one year | 42/48 | €25,531,576 | €27,754,655 | +€2.2m | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €10,382,061 | €4,000,000 | -€6.4m | -61.5% |
| Financial debts | 43 | €6,347,872 | €12,144,470 | +€5.8m | +91.3% |
| Credit institutions | 430/8 | €6,347,872 | €12,144,470 | +€5.8m | +91.3% |
| Trade debts | 44 | €1,138,174 | €2,729,568 | +€1.6m | +139.8% |
| Suppliers | 440/4 | €1,138,174 | €2,729,568 | +€1.6m | +139.8% |
| Advances received on contracts in progress | 46 | €45,098 | - | -€45,098 | |
| Taxes, remuneration and social security | 45 | €441,075 | €406,306 | -€34,769 | -7.9% |
| Taxes | 450/3 | €218,272 | €265,008 | +€46,736 | +21.4% |
| Remuneration and social security | 454/9 | €222,803 | €141,298 | -€81,505 | -36.6% |
| Other amounts payable | 47/48 | €7,177,296 | €8,474,311 | +€1.3m | +18.1% |
| Accrued charges and deferred income | 492/3 | €28,804 | €118,958 | +€90,154 | +313.0% |
| Operating income | 70/76A | €31,104,128 | €35,057,022 | +€4.0m | +12.7% |
| Turnover | 70 | €30,618,234 | €34,266,989 | +€3.6m | +11.9% |
| Other operating income | 74 | €483,694 | €537,303 | +€53,610 | +11.1% |
| Non-recurring operating income | 76A | €2,200 | €252,730 | +€250,529 | +11385.9% |
| Operating charges | 60/66A | €26,587,683 | €31,100,087 | +€4.5m | +17.0% |
| Goods for resale, raw materials and consumables | 60 | €18,555,495 | €22,353,104 | +€3.8m | +20.5% |
| Purchases | 600/8 | €19,283,530 | €26,345,852 | +€7.1m | +36.6% |
| Change in stocks: decrease (increase) | 609 | -€728,035 | -€3,992,748 | -€3.3m | -448.4% |
| Services and other goods | 61 | €5,735,090 | €5,428,456 | -€306,633 | -5.3% |
| Remuneration, social security and pensions | 62 | €1,672,004 | €1,723,541 | +€51,537 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €340,746 | €495,174 | +€154,428 | +45.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €422 | - | -€422 | |
| Other operating charges | 640/8 | €106,332 | €61,324 | -€45,008 | -42.3% |
| Non-recurring operating charges | 66A | €177,595 | €1,038,488 | +€860,893 | +484.8% |
| Operating profit (loss) | 9901 | €4,516,445 | €3,956,935 | -€559,510 | -12.4% |
| Financial income | 75/76B | €492,850 | €239,175 | -€253,675 | -51.5% |
| Recurring financial income | 75 | €492,850 | €239,175 | -€253,675 | -51.5% |
| Income from current assets | 751 | €357,482 | €58,533 | -€298,949 | -83.6% |
| Other financial income | 752/9 | €135,368 | €180,642 | +€45,274 | +33.4% |
| Financial charges | 65/66B | €1,325,163 | €4,196,774 | +€2.9m | +216.7% |
| Recurring financial charges | 65 | €1,324,271 | €1,186,891 | -€137,380 | -10.4% |
| Debt charges | 650 | €1,173,367 | €1,098,753 | -€74,614 | -6.4% |
| Other financial charges | 652/9 | €150,904 | €88,138 | -€62,766 | -41.6% |
| Non-recurring financial charges | 66B | €891 | €3,009,883 | +€3.0m | +337554.1% |
| Profit (loss) for the period before taxes | 9903 | €3,684,132 | -€664 | -€3.7m | |
| Income taxes | 67/77 | €977,419 | €780,410 | -€197,008 | -20.2% |
| Taxes | 670/3 | €977,419 | €780,410 | -€197,008 | -20.2% |
| Profit (loss) for the period | 9904 | €2,706,714 | -€781,074 | -€3.5m | |
| Profit (loss) for the period to be appropriated | 9905 | €2,706,714 | -€781,074 | -€3.5m |
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.