RIKMA CONSTRUCT: 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.
RIKMA CONSTRUCT
Largest movements
- Receivables within one year -€5,567
down €5,567 (-61.3%), from €9,077 to €3,510
of which Trade receivables: -€6,367
- Tangible fixed assets -€2,720
down €2,720 (-33.5%), from €8,118 to €5,398
of which Plant, machinery and equipment: -€2,384
- Deferred charges and accrued income +€1,026
up €1,026 (+203.6%), from €504 to €1,530
- Trade debts -€3,963
down €3,963 (-82.6%), from €4,799 to €837
- Tax, wage and social debts -€3,361
down €3,361 (-77.1%), from €4,361 to €1,000
- Other debts +€1,626
new in 2025: €1,626
- Profit (loss) carried forward -€1,376
down €1,376 (-17.9%), from -€7,702 to -€9,078
- Gross operating margin +€5,918
up €5,918, from -€3,874 to €2,044
- Depreciation +€929
up €929 (+44.4%), from €2,094 to €3,023
- Financial charges +€183
up €183 (+277.7%), from €66 to €249
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 | €23,017 | €15,944 | -€7,073 | -30.7% |
| Fixed assets | 21/28 | €9,718 | €6,998 | -€2,720 | -28.0% |
| Tangible fixed assets | 22/27 | €8,118 | €5,398 | -€2,720 | -33.5% |
| Plant, machinery and equipment | 23 | €7,453 | €5,069 | -€2,384 | -32.0% |
| Furniture and vehicles | 24 | €665 | €328 | -€336 | -50.6% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €13,299 | €8,946 | -€4,353 | -32.7% |
| Amounts receivable within one year | 40/41 | €9,077 | €3,510 | -€5,567 | -61.3% |
| Trade receivables | 40 | €6,367 | - | -€6,367 | |
| Other amounts receivable | 41 | €2,710 | €3,510 | +€799 | +29.5% |
| Cash at bank and in hand | 54/58 | €3,718 | €3,906 | +€188 | +5.1% |
| Deferred charges and accrued income | 490/1 | €504 | €1,530 | +€1,026 | +203.6% |
| Total equity and liabilities | 10/49 | €23,017 | €15,944 | -€7,073 | -30.7% |
| Equity | 10/15 | €13,857 | €12,481 | -€1,376 | -9.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €19,559 | €19,559 | = | 0.0% |
| Distributable reserves | 133 | €19,559 | €19,559 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,702 | -€9,078 | -€1,376 | -17.9% |
| Amounts payable | 17/49 | €9,160 | €3,463 | -€5,697 | -62.2% |
| Amounts payable within one year | 42/48 | €9,160 | €3,463 | -€5,697 | -62.2% |
| Trade debts | 44 | €4,799 | €837 | -€3,963 | -82.6% |
| Suppliers | 440/4 | €4,799 | €837 | -€3,963 | -82.6% |
| Taxes, remuneration and social security | 45 | €4,361 | €1,000 | -€3,361 | -77.1% |
| Taxes | 450/3 | €4,361 | €1,000 | -€3,361 | -77.1% |
| Other amounts payable | 47/48 | - | €1,626 | +€1,626 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,094 | €3,023 | +€929 | +44.4% |
| Other operating charges | 640/8 | €149 | €149 | = | 0.0% |
| Non-recurring operating charges | 66A | €1,520 | - | -€1,520 | |
| Gross operating margin | 9900 | -€3,874 | €2,044 | +€5,918 | |
| Operating profit (loss) | 9901 | -€7,636 | -€1,127 | +€6,509 | +85.2% |
| Financial charges | 65/66B | €66 | €249 | +€183 | +277.7% |
| Recurring financial charges | 65 | €66 | €249 | +€183 | +277.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,702 | -€1,376 | +€6,326 | +82.1% |
| Profit (loss) for the period | 9904 | -€7,702 | -€1,376 | +€6,326 | +82.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,702 | -€1,376 | +€6,326 | +82.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.