RICKS: 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.
RICKS
Largest movements
- Tangible fixed assets -€7,572
down €7,572 (-2.5%), from €307,913 to €300,341
- Cash -€5,734
down €5,734 (-64.1%), from €8,940 to €3,206
mainly Trade debts (-€6,420) and Net result for the year (-€5,032)
- Trade debts -€6,420
down €6,420 (-95.9%), from €6,697 to €277
- Profit (loss) carried forward -€5,032
down €5,032 (-2.3%), from €220,554 to €215,521
- Gross operating margin -€256,589
down €256,589 (-98.3%), from €260,965 to €4,376
- Depreciation -€66,252
down €66,252 (-89.7%), from €73,823 to €7,572
- Taxes -€49,991
down €49,991 (-100.0%), from €49,991 to €0
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 | €419,000 | €404,548 | -€14,452 | -3.4% |
| Fixed assets | 21/28 | €307,913 | €300,341 | -€7,572 | -2.5% |
| Tangible fixed assets | 22/27 | €307,913 | €300,341 | -€7,572 | -2.5% |
| Land and buildings | 22 | €307,913 | €300,341 | -€7,572 | -2.5% |
| Current assets | 29/58 | €111,087 | €104,207 | -€6,881 | -6.2% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €77,147 | €76,001 | -€1,146 | -1.5% |
| Other amounts receivable | 41 | €77,147 | €76,001 | -€1,146 | -1.5% |
| Cash at bank and in hand | 54/58 | €8,940 | €3,206 | -€5,734 | -64.1% |
| Total equity and liabilities | 10/49 | €419,000 | €404,548 | -€14,452 | -3.4% |
| Equity | 10/15 | €240,760 | €235,728 | -€5,032 | -2.1% |
| Contributions | 10/11 | €18,347 | €18,347 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €220,554 | €215,521 | -€5,032 | -2.3% |
| Amounts payable | 17/49 | €178,240 | €168,820 | -€9,420 | -5.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €178,240 | €168,820 | -€9,420 | -5.3% |
| Trade debts | 44 | €6,697 | €277 | -€6,420 | -95.9% |
| Suppliers | 440/4 | €6,697 | €277 | -€6,420 | -95.9% |
| Taxes, remuneration and social security | 45 | €49,991 | €49,991 | = | 0.0% |
| Taxes | 450/3 | €49,991 | €49,991 | = | 0.0% |
| Other amounts payable | 47/48 | €121,552 | €118,552 | -€3,000 | -2.5% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,823 | €7,572 | -€66,252 | -89.7% |
| Other operating charges | 640/8 | €747 | €1,482 | +€735 | +98.5% |
| Gross operating margin | 9900 | €260,965 | €4,376 | -€256,589 | -98.3% |
| Operating profit (loss) | 9901 | €186,395 | -€4,677 | -€191,072 | |
| Financial charges | 65/66B | €355 | €355 | = | 0.0% |
| Recurring financial charges | 65 | €355 | €355 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €186,040 | -€5,032 | -€191,072 | |
| Income taxes | 67/77 | €49,991 | €0 | -€49,991 | -100.0% |
| Profit (loss) for the period | 9904 | €136,049 | -€5,032 | -€141,081 | |
| Profit (loss) for the period to be appropriated | 9905 | €136,049 | -€5,032 | -€141,081 |
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 28 September 2026 via checked.be.