RIKANCYVES: 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.
RIKANCYVES
Largest movements
- Deferred charges and accrued income +€1,794
up €1,794 (+141.8%), from €1,266 to €3,060
- Receivables within one year +€1,673
up €1,673 (+3.3%), from €51,202 to €52,875
of which Trade receivables: +€1,673
- Profit (loss) carried forward +€6,891
up €6,891 (+48.4%), from -€14,232 to -€7,342
- Tax, wage and social debts -€5,627
down €5,627 (-72.9%), from €7,721 to €2,094
- Trade debts +€875
up €875 (+159.0%), from €550 to €1,426
- Gross operating margin +€6,389
up €6,389 (+257.5%), from €2,481 to €8,871
- Other operating charges +€587
up €587 (+57.4%), from €1,021 to €1,608
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 | €74,891 | €76,979 | +€2,088 | +2.8% |
| Fixed assets | 21/28 | €51 | €51 | = | 0.0% |
| Tangible fixed assets | 22/27 | €51 | €51 | = | 0.0% |
| Plant, machinery and equipment | 23 | €51 | €51 | = | 0.0% |
| Current assets | 29/58 | €74,840 | €76,928 | +€2,088 | +2.8% |
| Stocks and contracts in progress | 3 | €12,505 | €11,825 | -€680 | -5.4% |
| Stocks | 30/36 | €12,505 | €11,825 | -€680 | -5.4% |
| Amounts receivable within one year | 40/41 | €51,202 | €52,875 | +€1,673 | +3.3% |
| Trade receivables | 40 | €51,074 | €52,747 | +€1,673 | +3.3% |
| Other amounts receivable | 41 | €128 | €128 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,868 | €9,169 | -€699 | -7.1% |
| Deferred charges and accrued income | 490/1 | €1,266 | €3,060 | +€1,794 | +141.8% |
| Total equity and liabilities | 10/49 | €74,891 | €76,979 | +€2,088 | +2.8% |
| Equity | 10/15 | €40,865 | €47,756 | +€6,891 | +16.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €35,097 | €35,097 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €33,097 | €33,097 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,232 | -€7,342 | +€6,891 | +48.4% |
| Amounts payable | 17/49 | €34,026 | €29,223 | -€4,803 | -14.1% |
| Amounts payable within one year | 42/48 | €34,026 | €29,223 | -€4,803 | -14.1% |
| Trade debts | 44 | €550 | €1,426 | +€875 | +159.0% |
| Suppliers | 440/4 | €550 | €1,426 | +€875 | +159.0% |
| Taxes, remuneration and social security | 45 | €7,721 | €2,094 | -€5,627 | -72.9% |
| Taxes | 450/3 | €7,721 | €2,094 | -€5,627 | -72.9% |
| Other amounts payable | 47/48 | €25,755 | €25,704 | -€51 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38 | - | -€38 | |
| Other operating charges | 640/8 | €1,021 | €1,608 | +€587 | +57.4% |
| Gross operating margin | 9900 | €2,481 | €8,871 | +€6,389 | +257.5% |
| Operating profit (loss) | 9901 | €1,422 | €7,263 | +€5,841 | +410.7% |
| Financial income | 75/76B | €36 | - | -€36 | |
| Recurring financial income | 75 | €36 | - | -€36 | |
| Financial charges | 65/66B | €343 | €372 | +€29 | +8.5% |
| Recurring financial charges | 65 | €343 | €372 | +€29 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €1,115 | €6,891 | +€5,775 | +517.8% |
| Profit (loss) for the period | 9904 | €1,115 | €6,891 | +€5,775 | +517.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,115 | €6,891 | +€5,775 | +517.8% |
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 4 October 2026 via checked.be.