RIK CALU: 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.
RIK CALU
Largest movements
- Tangible fixed assets -€11,040
down €11,040 (-7.4%), from €148,211 to €137,171
of which Furniture and vehicles: -€11,040
- Profit (loss) carried forward -€5,141
down €5,141 (-3.3%), from -€156,047 to -€161,188
- Other debts -€5,033
down €5,033 (-3.4%), from €149,080 to €144,047
- Gross operating margin +€515
up €515 (+8.1%), from €6,391 to €6,906
- Taxes +€117
up €117 (+152%), from €77 to €195
- Financial charges -€82
down €82 (-22.4%), from €367 to €284
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 | €399,070 | €387,660 | -€11,410 | -2.9% |
| Fixed assets | 21/28 | €148,211 | €137,171 | -€11,040 | -7.4% |
| Tangible fixed assets | 22/27 | €148,211 | €137,171 | -€11,040 | -7.4% |
| Land and buildings | 22 | €126,856 | €126,856 | = | 0.0% |
| Furniture and vehicles | 24 | €21,354 | €10,314 | -€11,040 | -51.7% |
| Current assets | 29/58 | €250,860 | €250,490 | -€370 | -0.1% |
| Amounts receivable after more than one year | 29 | €250,000 | €250,000 | = | 0.0% |
| Other amounts receivable | 291 | €250,000 | €250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €664 | €284 | -€380 | -57.3% |
| Deferred charges and accrued income | 490/1 | €196 | €206 | +€10 | +5.2% |
| Total equity and liabilities | 10/49 | €399,070 | €387,660 | -€11,410 | -2.9% |
| Equity | 10/15 | €248,578 | €243,437 | -€5,141 | -2.1% |
| Contributions | 10/11 | €39,800 | €39,800 | = | 0.0% |
| Reserves | 13 | €364,825 | €364,825 | = | 0.0% |
| Distributable reserves | 133 | €364,825 | €364,825 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€156,047 | -€161,188 | -€5,141 | -3.3% |
| Amounts payable | 17/49 | €150,492 | €144,224 | -€6,269 | -4.2% |
| Amounts payable within one year | 42/48 | €150,492 | €144,224 | -€6,269 | -4.2% |
| Financial debts | 43 | €1,356 | - | -€1,356 | |
| Credit institutions | 430/8 | €1,356 | - | -€1,356 | |
| Taxes, remuneration and social security | 45 | €56 | €176 | +€120 | +216% |
| Taxes | 450/3 | €56 | €176 | +€120 | +216% |
| Other amounts payable | 47/48 | €149,080 | €144,047 | -€5,033 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,040 | €11,040 | = | 0.0% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | €2,374 | - | -€2,374 | |
| Gross operating margin | 9900 | €6,391 | €6,906 | +€515 | +8.1% |
| Operating profit (loss) | 9901 | -€7,536 | -€4,662 | +€2,874 | +38.1% |
| Financial income | 75/76B | €56 | - | -€56 | |
| Recurring financial income | 75 | €56 | - | -€56 | |
| Financial charges | 65/66B | €367 | €284 | -€82 | -22.4% |
| Recurring financial charges | 65 | €367 | €284 | -€82 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,847 | -€4,947 | +€2,900 | +37.0% |
| Income taxes | 67/77 | €77 | €195 | +€117 | +152% |
| Profit (loss) for the period | 9904 | -€7,924 | -€5,141 | +€2,783 | +35.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,924 | -€5,141 | +€2,783 | +35.1% |
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.