RIJCLANT: 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.
RIJCLANT
Largest movements
- Cash +€11,638
up €11,638 (+23.5%), from €49,600 to €61,239
mainly Other debts (+€15,237) and Debts after one year (+€4,500)
- Receivables within one year -€2,028
down €2,028 (-95.8%), from €2,117 to €89
of which Trade receivables: -€1,638
- Other debts +€15,237
up €15,237 (+421%), from €3,623 to €18,860
- Profit (loss) carried forward -€8,433
down €8,433 (-96.7%), from -€8,718 to -€17,151
- Debts after one year +€4,500
up €4,500 (+14.8%), from €30,500 to €35,000
- Trade debts -€1,421
down €1,421 (-100%), from €1,421 to €0
- Gross operating margin +€450
up €450 (+5.2%), from -€8,640 to -€8,190
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 | €52,202 | €61,709 | +€9,507 | +18.2% |
| Fixed assets | 21/28 | €485 | €381 | -€104 | -21.5% |
| Tangible fixed assets | 22/27 | €485 | €381 | -€104 | -21.5% |
| Furniture and vehicles | 24 | €485 | €381 | -€104 | -21.5% |
| Current assets | 29/58 | €51,717 | €61,328 | +€9,611 | +18.6% |
| Amounts receivable within one year | 40/41 | €2,117 | €89 | -€2,028 | -95.8% |
| Trade receivables | 40 | €1,638 | €0 | -€1,638 | -100% |
| Other amounts receivable | 41 | €479 | €89 | -€390 | -81.4% |
| Cash at bank and in hand | 54/58 | €49,600 | €61,239 | +€11,638 | +23.5% |
| Total equity and liabilities | 10/49 | €52,202 | €61,709 | +€9,507 | +18.2% |
| Equity | 10/15 | €16,282 | €7,849 | -€8,433 | -51.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,718 | -€17,151 | -€8,433 | -96.7% |
| Amounts payable | 17/49 | €35,921 | €53,860 | +€17,939 | +49.9% |
| Amounts payable after more than one year | 17 | €30,500 | €35,000 | +€4,500 | +14.8% |
| Financial debts | 170/4 | €30,500 | €35,000 | +€4,500 | +14.8% |
| Amounts payable within one year | 42/48 | €5,421 | €18,860 | +€13,439 | +248% |
| Trade debts | 44 | €1,421 | €0 | -€1,421 | -100% |
| Suppliers | 440/4 | €1,421 | €0 | -€1,421 | -100% |
| Taxes, remuneration and social security | 45 | €377 | €0 | -€377 | -100% |
| Taxes | 450/3 | €377 | €0 | -€377 | -100% |
| Other amounts payable | 47/48 | €3,623 | €18,860 | +€15,237 | +421% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36 | €104 | +€68 | +187% |
| Other operating charges | 640/8 | - | €72 | +€72 | |
| Gross operating margin | 9900 | -€8,640 | -€8,190 | +€450 | +5.2% |
| Operating profit (loss) | 9901 | -€8,676 | -€8,366 | +€310 | +3.6% |
| Financial charges | 65/66B | €42 | €66 | +€24 | +57.6% |
| Recurring financial charges | 65 | €42 | €66 | +€24 | +57.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,718 | -€8,433 | +€286 | +3.3% |
| Profit (loss) for the period | 9904 | -€8,718 | -€8,433 | +€286 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,718 | -€8,433 | +€286 | +3.3% |
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 13 October 2026 via checked.be.