RICHDIAM: 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.
RICHDIAM
Largest movements
- Stocks and contracts +€390,001
up €390,001 (+31.9%), from €1.2m to €1.6m
- Receivables within one year -€353,452
down €353,452 (-16.3%), from €2.2m to €1.8m
of which Trade receivables: -€380,224
- Advances received +€753,987
up €753,987 (+65.2%), from €1.2m to €1.9m
- Trade debts -€579,782
down €579,782 (-24.8%), from €2.3m to €1.8m
- Reserves -€97,255
down €97,255 (-30.5%), from €319,102 to €221,846
of which Distributable reserves: -€97,255
- Gross operating margin -€172,822
down €172,822 (-2,026%), from -€8,530 to -€181,352
- Financial income +€112,711
up €112,711 (+596%), from €18,901 to €131,612
- Financial charges -€75,707
down €75,707 (-96.1%), from €78,770 to €3,064
- Staff costs -€17,307
down €17,307 (-35.0%), from €49,411 to €32,105
- Taxes -€3,157
down €3,157 (-39.8%), from €7,941 to €4,784
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 | €4,080,024 | €4,139,913 | +€59,889 | +1.5% |
| Fixed assets | 21/28 | €259,940 | €257,503 | -€2,437 | -0.9% |
| Tangible fixed assets | 22/27 | €259,642 | €257,255 | -€2,387 | -0.9% |
| Land and buildings | 22 | €257,137 | €255,507 | -€1,630 | -0.6% |
| Plant, machinery and equipment | 23 | €1,590 | €1,437 | -€153 | -9.6% |
| Furniture and vehicles | 24 | €914 | €311 | -€604 | -66.0% |
| Financial fixed assets | 28 | €298 | €248 | -€50 | -16.8% |
| Current assets | 29/58 | €3,820,084 | €3,882,410 | +€62,326 | +1.6% |
| Amounts receivable after more than one year | 29 | €330,818 | €365,386 | +€34,568 | +10.4% |
| Other amounts receivable | 291 | €330,818 | €365,386 | +€34,568 | +10.4% |
| Stocks and contracts in progress | 3 | €1,222,041 | €1,612,042 | +€390,001 | +31.9% |
| Stocks | 30/36 | €1,222,041 | €1,612,042 | +€390,001 | +31.9% |
| Amounts receivable within one year | 40/41 | €2,168,749 | €1,815,298 | -€353,452 | -16.3% |
| Trade receivables | 40 | €2,159,457 | €1,779,233 | -€380,224 | -17.6% |
| Other amounts receivable | 41 | €9,292 | €36,065 | +€26,772 | +288% |
| Cash at bank and in hand | 54/58 | €92,589 | €80,280 | -€12,309 | -13.3% |
| Deferred charges and accrued income | 490/1 | €5,886 | €9,404 | +€3,518 | +59.8% |
| Total equity and liabilities | 10/49 | €4,080,024 | €4,139,913 | +€59,889 | +1.5% |
| Equity | 10/15 | €561,614 | €464,359 | -€97,255 | -17.3% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Revaluation surpluses | 12 | €236,307 | €236,307 | = | 0.0% |
| Reserves | 13 | €319,102 | €221,846 | -€97,255 | -30.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €317,242 | €219,986 | -€97,255 | -30.7% |
| Amounts payable | 17/49 | €3,518,410 | €3,675,554 | +€157,144 | +4.5% |
| Amounts payable within one year | 42/48 | €3,518,410 | €3,675,554 | +€157,144 | +4.5% |
| Financial debts | 43 | - | €1,015 | +€1,015 | |
| Credit institutions | 430/8 | - | €1,015 | +€1,015 | |
| Trade debts | 44 | €2,338,724 | €1,758,941 | -€579,782 | -24.8% |
| Suppliers | 440/4 | €2,338,724 | €1,758,941 | -€579,782 | -24.8% |
| Advances received on contracts in progress | 46 | €1,156,314 | €1,910,301 | +€753,987 | +65.2% |
| Taxes, remuneration and social security | 45 | €13,588 | €5,297 | -€8,291 | -61.0% |
| Taxes | 450/3 | €8,000 | €5,000 | -€3,000 | -37.5% |
| Remuneration and social security | 454/9 | €5,588 | €297 | -€5,291 | -94.7% |
| Other amounts payable | 47/48 | €9,784 | - | -€9,784 | |
| Remuneration, social security and pensions | 62 | €49,411 | €32,105 | -€17,307 | -35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,786 | €2,911 | +€125 | +4.5% |
| Other operating charges | 640/8 | €4,685 | €4,652 | -€34 | -0.7% |
| Gross operating margin | 9900 | -€8,530 | -€181,352 | -€172,822 | -2,026% |
| Operating profit (loss) | 9901 | -€65,413 | -€221,019 | -€155,606 | -238% |
| Financial income | 75/76B | €18,901 | €131,612 | +€112,711 | +596% |
| Recurring financial income | 75 | €18,901 | €131,612 | +€112,711 | +596% |
| Financial charges | 65/66B | €78,770 | €3,064 | -€75,707 | -96.1% |
| Recurring financial charges | 65 | €78,770 | €3,064 | -€75,707 | -96.1% |
| Profit (loss) for the period before taxes | 9903 | -€125,282 | -€92,471 | +€32,811 | +26.2% |
| Income taxes | 67/77 | €7,941 | €4,784 | -€3,157 | -39.8% |
| Profit (loss) for the period | 9904 | -€133,223 | -€97,255 | +€35,968 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€133,223 | -€97,255 | +€35,968 | +27.0% |
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 13 October 2026 via checked.be.