RICOSSA: 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.
RICOSSA
Largest movements
- Receivables within one year -€30,000
down €30,000 (-66.7%), from €45,000 to €15,000
- Cash +€23,865
up €23,865 (+45173.7%), from €53 to €23,918
mainly Receivables within one year (+€30,000) and Net result for the year (+€9,385)
- Other debts -€23,453
down €23,453 (-27.5%), from €85,323 to €61,870
- Profit (loss) carried forward +€9,385
up €9,385 (+2.1%), from -€450,969 to -€441,584
- Trade debts +€9,208
up €9,208 (+34.0%), from €27,083 to €36,291
- Accrued charges and deferred income -€1,274
no longer reported in 2025 (was €1,274)
- Gross operating margin -€26,823
down €26,823 (-66.0%), from €40,666 to €13,844
- Other operating charges +€1,561
up €1,561 (+55.7%), from €2,804 to €4,365
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 | €71,053 | €64,918 | -€6,135 | -8.6% |
| Fixed assets | 21/28 | €26,000 | €26,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €26,000 | €26,000 | = | 0.0% |
| Land and buildings | 22 | €26,000 | €26,000 | = | 0.0% |
| Current assets | 29/58 | €45,053 | €38,918 | -€6,135 | -13.6% |
| Amounts receivable within one year | 40/41 | €45,000 | €15,000 | -€30,000 | -66.7% |
| Other amounts receivable | 41 | €45,000 | €15,000 | -€30,000 | -66.7% |
| Cash at bank and in hand | 54/58 | €53 | €23,918 | +€23,865 | +45173.7% |
| Total equity and liabilities | 10/49 | €71,053 | €64,918 | -€6,135 | -8.6% |
| Equity | 10/15 | -€190,969 | -€181,584 | +€9,385 | +4.9% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Uncalled capital | 101 | €24,789 | €24,789 | = | 0.0% |
| Revaluation surpluses | 12 | €185,632 | €185,632 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€450,969 | -€441,584 | +€9,385 | +2.1% |
| Amounts payable | 17/49 | €262,022 | €246,502 | -€15,520 | -5.9% |
| Amounts payable after more than one year | 17 | €148,342 | €148,342 | = | 0.0% |
| Financial debts | 170/4 | €148,342 | €148,342 | = | 0.0% |
| Amounts payable within one year | 42/48 | €112,406 | €98,161 | -€14,245 | -12.7% |
| Trade debts | 44 | €27,083 | €36,291 | +€9,208 | +34.0% |
| Suppliers | 440/4 | €27,083 | €36,291 | +€9,208 | +34.0% |
| Other amounts payable | 47/48 | €85,323 | €61,870 | -€23,453 | -27.5% |
| Accrued charges and deferred income | 492/3 | €1,274 | - | -€1,274 | |
| Other operating charges | 640/8 | €2,804 | €4,365 | +€1,561 | +55.7% |
| Gross operating margin | 9900 | €40,666 | €13,844 | -€26,823 | -66.0% |
| Operating profit (loss) | 9901 | €37,862 | €9,479 | -€28,384 | -75.0% |
| Financial charges | 65/66B | €167 | €94 | -€74 | -44.1% |
| Recurring financial charges | 65 | €167 | €94 | -€74 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | €37,695 | €9,385 | -€28,310 | -75.1% |
| Profit (loss) for the period | 9904 | €37,695 | €9,385 | -€28,310 | -75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,695 | €9,385 | -€28,310 | -75.1% |
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.