RITTER: 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.
RITTER
Largest movements
- Cash +€31,749
up €31,749 (+17.9%), from €177,427 to €209,176
mainly Net result for the year (+€40,207) and Tax, wage and social debts (+€25,938)
- Receivables within one year -€6,565
down €6,565 (-18.1%), from €36,185 to €29,620
of which Other amounts receivable: -€7,414
- Tax, wage and social debts +€25,938
up €25,938 (+203.4%), from €12,754 to €38,692
- Gross operating margin -€11,258
down €11,258 (-15.4%), from €73,035 to €61,777
- Taxes -€2,711
down €2,711 (-16.7%), from €16,203 to €13,492
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 | €354,350 | €379,673 | +€25,323 | +7.1% |
| Fixed assets | 21/28 | €140,415 | €140,877 | +€462 | +0.3% |
| Tangible fixed assets | 22/27 | €140,000 | €140,462 | +€462 | +0.3% |
| Land and buildings | 22 | €140,000 | €140,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €462 | +€462 | |
| Financial fixed assets | 28 | €415 | €415 | = | 0.0% |
| Current assets | 29/58 | €213,935 | €238,796 | +€24,861 | +11.6% |
| Amounts receivable within one year | 40/41 | €36,185 | €29,620 | -€6,565 | -18.1% |
| Trade receivables | 40 | €18,951 | €19,800 | +€849 | +4.5% |
| Other amounts receivable | 41 | €17,234 | €9,820 | -€7,414 | -43.0% |
| Cash at bank and in hand | 54/58 | €177,427 | €209,176 | +€31,749 | +17.9% |
| Deferred charges and accrued income | 490/1 | €323 | - | -€323 | |
| Total equity and liabilities | 10/49 | €354,350 | €379,673 | +€25,323 | +7.1% |
| Equity | 10/15 | €321,847 | €320,054 | -€1,793 | -0.6% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Capital | 10 | €130,000 | €130,000 | = | 0.0% |
| Issued capital | 100 | €130,000 | €130,000 | = | 0.0% |
| Revaluation surpluses | 12 | €105,295 | €105,295 | = | 0.0% |
| Reserves | 13 | €13,000 | €13,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,000 | €13,000 | = | 0.0% |
| Legal reserve | 130 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,552 | €71,759 | -€1,793 | -2.4% |
| Amounts payable | 17/49 | €32,503 | €59,619 | +€27,116 | +83.4% |
| Amounts payable within one year | 42/48 | €32,503 | €59,619 | +€27,116 | +83.4% |
| Trade debts | 44 | €1,219 | €720 | -€499 | -40.9% |
| Suppliers | 440/4 | €1,219 | €720 | -€499 | -40.9% |
| Taxes, remuneration and social security | 45 | €12,754 | €38,692 | +€25,938 | +203.4% |
| Taxes | 450/3 | €12,754 | €38,692 | +€25,938 | +203.4% |
| Other amounts payable | 47/48 | €18,530 | €20,207 | +€1,677 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €15 | +€15 | |
| Other operating charges | 640/8 | €7,336 | €7,566 | +€230 | +3.1% |
| Gross operating margin | 9900 | €73,035 | €61,777 | -€11,258 | -15.4% |
| Operating profit (loss) | 9901 | €65,699 | €54,196 | -€11,503 | -17.5% |
| Financial charges | 65/66B | €1,154 | €497 | -€657 | -56.9% |
| Recurring financial charges | 65 | €1,154 | €497 | -€657 | -56.9% |
| Profit (loss) for the period before taxes | 9903 | €64,545 | €53,699 | -€10,846 | -16.8% |
| Income taxes | 67/77 | €16,203 | €13,492 | -€2,711 | -16.7% |
| Profit (loss) for the period | 9904 | €48,342 | €40,207 | -€8,135 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,342 | €40,207 | -€8,135 | -16.8% |
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 6 October 2026 via checked.be.