RICHET KATRIEN: 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.
RICHET KATRIEN
Largest movements
- Cash +€3,464
up €3,464 (+11.0%), from €31,388 to €34,852
mainly Net result for the year (+€11,509) and Other debts (+€8,934)
- Receivables within one year +€2,630
new in 2025: €2,630
of which Other amounts receivable: +€1,938
- Deferred charges and accrued income +€1,611
up €1,611 (+39.3%), from €4,103 to €5,714
- Other debts +€8,934
up €8,934 (+346.9%), from €2,575 to €11,509
- Tax, wage and social debts -€737
no longer reported in 2025 (was €737)
- Accrued charges and deferred income -€499
down €499 (-29.1%), from €1,717 to €1,218
- Depreciation -€5,850
down €5,850 (-95.3%), from €6,138 to €288
- Gross operating margin +€5,006
up €5,006 (+38.7%), from €12,936 to €17,942
- Taxes +€2,222
up €2,222 (+81.2%), from €2,737 to €4,959
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 | €36,690 | €44,107 | +€7,417 | +20.2% |
| Fixed assets | 21/28 | €1,199 | €911 | -€288 | -24.0% |
| Tangible fixed assets | 22/27 | €1,199 | €911 | -€288 | -24.0% |
| Furniture and vehicles | 24 | €1,199 | €911 | -€288 | -24.0% |
| Current assets | 29/58 | €35,491 | €43,195 | +€7,704 | +21.7% |
| Amounts receivable within one year | 40/41 | - | €2,630 | +€2,630 | |
| Trade receivables | 40 | - | €691 | +€691 | |
| Other amounts receivable | 41 | - | €1,938 | +€1,938 | |
| Cash at bank and in hand | 54/58 | €31,388 | €34,852 | +€3,464 | +11.0% |
| Deferred charges and accrued income | 490/1 | €4,103 | €5,714 | +€1,611 | +39.3% |
| Total equity and liabilities | 10/49 | €36,690 | €44,107 | +€7,417 | +20.2% |
| Equity | 10/15 | €31,144 | €31,144 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €11,144 | €11,144 | = | 0.0% |
| Distributable reserves | 133 | €11,144 | €11,144 | = | 0.0% |
| Amounts payable | 17/49 | €5,546 | €12,963 | +€7,417 | +133.7% |
| Amounts payable within one year | 42/48 | €3,829 | €11,745 | +€7,916 | +206.7% |
| Trade debts | 44 | €518 | €237 | -€281 | -54.3% |
| Suppliers | 440/4 | €518 | €237 | -€281 | -54.3% |
| Taxes, remuneration and social security | 45 | €737 | - | -€737 | |
| Taxes | 450/3 | €737 | - | -€737 | |
| Other amounts payable | 47/48 | €2,575 | €11,509 | +€8,934 | +346.9% |
| Accrued charges and deferred income | 492/3 | €1,717 | €1,218 | -€499 | -29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,138 | €288 | -€5,850 | -95.3% |
| Other operating charges | 640/8 | €1,083 | €1,125 | +€43 | +4.0% |
| Gross operating margin | 9900 | €12,936 | €17,942 | +€5,006 | +38.7% |
| Operating profit (loss) | 9901 | €5,716 | €16,529 | +€10,813 | +189.2% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €70 | €74 | +€4 | +5.7% |
| Recurring financial charges | 65 | €70 | €74 | +€4 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €5,646 | €16,467 | +€10,821 | +191.7% |
| Income taxes | 67/77 | €2,737 | €4,959 | +€2,222 | +81.2% |
| Profit (loss) for the period | 9904 | €2,910 | €11,509 | +€8,599 | +295.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,910 | €11,509 | +€8,599 | +295.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.