Rictusempra: 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.
Rictusempra
Largest movements
- Cash +€21,884
up €21,884 (+93.4%), from €23,423 to €45,307
mainly Other debts (+€21,881) and Net result for the year (+€11,775)
- Receivables within one year -€2,906
down €2,906 (-66.3%), from €4,386 to €1,480
of which Other amounts receivable: -€2,187
- Tangible fixed assets -€1,088
down €1,088 (-31.0%), from €3,512 to €2,424
- Other debts +€21,881
up €21,881 (+697%), from €3,139 to €25,019
- Reserves -€4,896
down €4,896 (-72.5%), from €6,756 to €1,860
- Tax, wage and social debts +€3,286
up €3,286 (+141,624%), from €2 to €3,288
- Trade debts -€2,392
down €2,392 (-76.0%), from €3,148 to €755
- Gross operating margin +€6,317
up €6,317 (+59.0%), from €10,716 to €17,033
- Other operating charges -€3,138
down €3,138 (-84.0%), from €3,737 to €600
- Taxes +€2,500
up €2,500 (+218%), from €1,147 to €3,647
- Depreciation +€510
up €510 (+88.1%), from €579 to €1,088
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 | €31,645 | €49,523 | +€17,878 | +56.5% |
| Fixed assets | 21/28 | €3,512 | €2,424 | -€1,088 | -31.0% |
| Tangible fixed assets | 22/27 | €3,512 | €2,424 | -€1,088 | -31.0% |
| Furniture and vehicles | 24 | €3,512 | €2,424 | -€1,088 | -31.0% |
| Current assets | 29/58 | €28,132 | €47,099 | +€18,967 | +67.4% |
| Amounts receivable within one year | 40/41 | €4,386 | €1,480 | -€2,906 | -66.3% |
| Trade receivables | 40 | €2,199 | €1,480 | -€719 | -32.7% |
| Other amounts receivable | 41 | €2,187 | - | -€2,187 | |
| Cash at bank and in hand | 54/58 | €23,423 | €45,307 | +€21,884 | +93.4% |
| Deferred charges and accrued income | 490/1 | €323 | €312 | -€12 | -3.6% |
| Total equity and liabilities | 10/49 | €31,645 | €49,523 | +€17,878 | +56.5% |
| Equity | 10/15 | €25,356 | €20,460 | -€4,896 | -19.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,756 | €1,860 | -€4,896 | -72.5% |
| Distributable reserves | 133 | €6,756 | €1,860 | -€4,896 | -72.5% |
| Amounts payable | 17/49 | €6,289 | €29,063 | +€22,774 | +362% |
| Amounts payable within one year | 42/48 | €6,289 | €29,063 | +€22,774 | +362% |
| Trade debts | 44 | €3,148 | €755 | -€2,392 | -76.0% |
| Suppliers | 440/4 | €3,148 | €755 | -€2,392 | -76.0% |
| Taxes, remuneration and social security | 45 | €2 | €3,288 | +€3,286 | +141,624% |
| Taxes | 450/3 | €2 | €3,288 | +€3,286 | +141,624% |
| Other amounts payable | 47/48 | €3,139 | €25,019 | +€21,881 | +697% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €579 | €1,088 | +€510 | +88.1% |
| Other operating charges | 640/8 | €3,737 | €600 | -€3,138 | -84.0% |
| Gross operating margin | 9900 | €10,716 | €17,033 | +€6,317 | +59.0% |
| Operating profit (loss) | 9901 | €6,400 | €15,345 | +€8,945 | +140% |
| Financial income | 75/76B | €30 | €190 | +€159 | +529% |
| Recurring financial income | 75 | €30 | €190 | +€159 | +529% |
| Financial charges | 65/66B | €49 | €113 | +€63 | +128% |
| Recurring financial charges | 65 | €49 | €113 | +€63 | +128% |
| Profit (loss) for the period before taxes | 9903 | €6,381 | €15,422 | +€9,041 | +142% |
| Income taxes | 67/77 | €1,147 | €3,647 | +€2,500 | +218% |
| Profit (loss) for the period | 9904 | €5,234 | €11,775 | +€6,541 | +125% |
| Profit (loss) for the period to be appropriated | 9905 | €5,234 | €11,775 | +€6,541 | +125% |
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 19 October 2026 via checked.be.