RIKOTAL: 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.
RIKOTAL
Largest movements
- Receivables within one year -€12,000
down €12,000 (-17.9%), from €67,197 to €55,197
of which Other amounts receivable: -€12,000
- Deferred charges and accrued income +€4,619
up €4,619 (+12.2%), from €37,767 to €42,387
- Tax, wage and social debts -€7,187
down €7,187 (-100%), from €7,187 to €0
- Trade debts -€2,750
down €2,750 (-66.0%), from €4,165 to €1,415
- Profit (loss) carried forward +€2,024
up €2,024 (+11.6%), from €17,504 to €19,528
- Financial income +€2,738
up €2,738 (+145%), from €1,882 to €4,619
- Goods and materials -€2,420
down €2,420 (-100%), from €2,420 to €0
- Services and other goods -€1,583
down €1,583 (-53.5%), from €2,962 to €1,378
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,631 | €100,719 | -€7,912 | -7.3% |
| Current assets | 29/58 | €108,631 | €100,719 | -€7,912 | -7.3% |
| Stocks and contracts in progress | 3 | €2,420 | €2,420 | = | 0.0% |
| Stocks | 30/36 | €2,420 | €2,420 | = | 0.0% |
| Property held for sale | 35 | €2,420 | €2,420 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67,197 | €55,197 | -€12,000 | -17.9% |
| Trade receivables | 40 | €197 | €197 | = | 0.0% |
| Other amounts receivable | 41 | €67,000 | €55,000 | -€12,000 | -17.9% |
| Cash at bank and in hand | 54/58 | €1,246 | €714 | -€532 | -42.7% |
| Deferred charges and accrued income | 490/1 | €37,767 | €42,387 | +€4,619 | +12.2% |
| Total equity and liabilities | 10/49 | €108,631 | €100,719 | -€7,912 | -7.3% |
| Equity | 10/15 | €97,280 | €99,304 | +€2,024 | +2.1% |
| Contributions | 10/11 | €39,300 | €39,300 | = | 0.0% |
| Reserves | 13 | €40,476 | €40,476 | = | 0.0% |
| Distributable reserves | 133 | €40,476 | €40,476 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,504 | €19,528 | +€2,024 | +11.6% |
| Amounts payable | 17/49 | €11,351 | €1,415 | -€9,936 | -87.5% |
| Amounts payable within one year | 42/48 | €11,351 | €1,415 | -€9,936 | -87.5% |
| Trade debts | 44 | €4,165 | €1,415 | -€2,750 | -66.0% |
| Suppliers | 440/4 | €4,165 | €1,415 | -€2,750 | -66.0% |
| Taxes, remuneration and social security | 45 | €7,187 | €0 | -€7,187 | -100% |
| Taxes | 450/3 | €7,187 | €0 | -€7,187 | -100% |
| Operating income | 70/76A | €2,420 | €0 | -€2,420 | -100% |
| Turnover | 70 | €0 | - | = | |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €2,420 | €0 | -€2,420 | -100% |
| Other operating income | 74 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €7,167 | €2,177 | -€4,990 | -69.6% |
| Goods for resale, raw materials and consumables | 60 | €2,420 | €0 | -€2,420 | -100% |
| Purchases | 600/8 | €2,420 | €0 | -€2,420 | -100% |
| Services and other goods | 61 | €2,962 | €1,378 | -€1,583 | -53.5% |
| Other operating charges | 640/8 | €1,785 | €799 | -€987 | -55.3% |
| Operating profit (loss) | 9901 | -€4,747 | -€2,177 | +€2,570 | +54.1% |
| Financial income | 75/76B | €1,882 | €4,619 | +€2,738 | +145% |
| Recurring financial income | 75 | €1,882 | €4,619 | +€2,738 | +145% |
| Income from current assets | 751 | €1,882 | €4,619 | +€2,738 | +145% |
| Other financial income | 752/9 | €0 | - | = | |
| Financial charges | 65/66B | €408 | €419 | +€11 | +2.7% |
| Recurring financial charges | 65 | €408 | €419 | +€11 | +2.7% |
| Debt charges | 650 | €0 | - | = | |
| Other financial charges | 652/9 | €408 | €419 | +€11 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,273 | €2,024 | +€5,297 | |
| Income taxes | 67/77 | €12 | €0 | -€12 | -100% |
| Taxes | 670/3 | €12 | €0 | -€12 | -100% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€3,285 | €2,024 | +€5,309 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,285 | €2,024 | +€5,309 |
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 25 October 2026 via checked.be.