RICOLN: 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.
RICOLN
Largest movements
- Current investments +€30,000
new in 2025: €30,000
- Cash +€15,504
up €15,504 (+142.2%), from €10,903 to €26,407
mainly Net result for the year (+€32,454) and Depreciation (+€16,851)
- Tangible fixed assets -€9,499
down €9,499 (-6.7%), from €142,767 to €133,268
of which Leasing and similar rights: -€8,167
- Receivables within one year -€7,615
down €7,615 (-3.9%), from €197,002 to €189,387
of which Trade receivables: -€21,704
- Profit (loss) carried forward +€32,454
up €32,454 (+12.5%), from €258,793 to €291,247
- Tax, wage and social debts +€8,383
up €8,383 (+183.1%), from €4,579 to €12,962
- Trade debts -€7,884
down €7,884 (-39.8%), from €19,791 to €11,907
- Debts after one year -€5,100
down €5,100 (-8.3%), from €61,200 to €56,100
- Depreciation +€5,090
up €5,090 (+43.3%), from €11,761 to €16,851
- Gross operating margin +€2,933
up €2,933 (+5.0%), from €59,014 to €61,947
- Financial income +€967
up €967 (+111.2%), from €869 to €1,836
- Taxes -€797
down €797 (-6.7%), from €11,867 to €11,070
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 | €380,463 | €408,317 | +€27,854 | +7.3% |
| Fixed assets | 21/28 | €142,767 | €133,268 | -€9,499 | -6.7% |
| Tangible fixed assets | 22/27 | €142,767 | €133,268 | -€9,499 | -6.7% |
| Plant, machinery and equipment | 23 | €2,436 | €2,171 | -€265 | -10.9% |
| Furniture and vehicles | 24 | €34,165 | €28,235 | -€5,930 | -17.4% |
| Leasing and similar rights | 25 | €106,167 | €98,000 | -€8,167 | -7.7% |
| Other tangible fixed assets | 26 | - | €4,862 | +€4,862 | |
| Current assets | 29/58 | €237,696 | €275,048 | +€37,353 | +15.7% |
| Amounts receivable after more than one year | 29 | €29,440 | €28,889 | -€552 | -1.9% |
| Other amounts receivable | 291 | €29,440 | €28,889 | -€552 | -1.9% |
| Amounts receivable within one year | 40/41 | €197,002 | €189,387 | -€7,615 | -3.9% |
| Trade receivables | 40 | €33,954 | €12,250 | -€21,704 | -63.9% |
| Other amounts receivable | 41 | €163,049 | €177,138 | +€14,089 | +8.6% |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €10,903 | €26,407 | +€15,504 | +142.2% |
| Deferred charges and accrued income | 490/1 | €350 | €365 | +€15 | +4.4% |
| Total equity and liabilities | 10/49 | €380,463 | €408,317 | +€27,854 | +7.3% |
| Equity | 10/15 | €280,793 | €313,247 | +€32,454 | +11.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €258,793 | €291,247 | +€32,454 | +12.5% |
| Amounts payable | 17/49 | €99,670 | €95,069 | -€4,600 | -4.6% |
| Amounts payable after more than one year | 17 | €61,200 | €56,100 | -€5,100 | -8.3% |
| Financial debts | 170/4 | €61,200 | €56,100 | -€5,100 | -8.3% |
| Amounts payable within one year | 42/48 | €38,470 | €38,969 | +€500 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €5,100 | €5,100 | = | 0.0% |
| Financial debts | 43 | €9,000 | €9,000 | = | 0.0% |
| Credit institutions | 430/8 | €9,000 | €9,000 | = | 0.0% |
| Trade debts | 44 | €19,791 | €11,907 | -€7,884 | -39.8% |
| Suppliers | 440/4 | €19,791 | €11,907 | -€7,884 | -39.8% |
| Taxes, remuneration and social security | 45 | €4,579 | €12,962 | +€8,383 | +183.1% |
| Taxes | 450/3 | €4,579 | €12,962 | +€8,383 | +183.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,761 | €16,851 | +€5,090 | +43.3% |
| Other operating charges | 640/8 | €2 | €21 | +€19 | +900.0% |
| Gross operating margin | 9900 | €59,014 | €61,947 | +€2,933 | +5.0% |
| Operating profit (loss) | 9901 | €47,251 | €45,074 | -€2,176 | -4.6% |
| Financial income | 75/76B | €869 | €1,836 | +€967 | +111.2% |
| Recurring financial income | 75 | €869 | €1,836 | +€967 | +111.2% |
| Financial charges | 65/66B | €3,446 | €3,386 | -€60 | -1.7% |
| Recurring financial charges | 65 | €3,446 | €3,386 | -€60 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €44,674 | €43,524 | -€1,150 | -2.6% |
| Income taxes | 67/77 | €11,867 | €11,070 | -€797 | -6.7% |
| Profit (loss) for the period | 9904 | €32,807 | €32,454 | -€353 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,807 | €32,454 | -€353 | -1.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.