ARCHITECT BART RUYMEN: 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.
ARCHITECT BART RUYMEN
Largest movements
- Cash +€10,754
up €10,754 (+284%), from €3,784 to €14,539
mainly Net result for the year (+€5,622) and Tax, wage and social debts (+€4,760)
- Receivables within one year +€3,097
up €3,097 (+86.5%), from €3,582 to €6,679
of which Trade receivables: +€3,402
- Tangible fixed assets -€1,705
down €1,705 (-19.2%), from €8,861 to €7,156
of which Furniture and vehicles: -€1,589
- Financial fixed assets +€370
up €370 (+103%), from €360 to €730
- Profit (loss) carried forward +€5,622
up €5,622 (+57.2%), from -€9,830 to -€4,207
- Tax, wage and social debts +€4,760
new in 2025: €4,760
- Other debts +€1,637
up €1,637 (+24.1%), from €6,788 to €8,425
- Trade debts +€521
up €521 (+35.9%), from €1,450 to €1,971
- Gross operating margin +€8,732
up €8,732 (+240%), from €3,644 to €12,377
- Taxes +€2,841
up €2,841 (+860,958%), from €0 to €2,841
- Depreciation +€850
up €850 (+51.2%), from €1,660 to €2,510
- Other operating charges -€386
down €386 (-22.3%), from €1,734 to €1,347
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 | €17,009 | €29,549 | +€12,540 | +73.7% |
| Fixed assets | 21/28 | €9,221 | €7,886 | -€1,335 | -14.5% |
| Tangible fixed assets | 22/27 | €8,861 | €7,156 | -€1,705 | -19.2% |
| Plant, machinery and equipment | 23 | €524 | €407 | -€116 | -22.2% |
| Furniture and vehicles | 24 | €8,337 | €6,748 | -€1,589 | -19.1% |
| Financial fixed assets | 28 | €360 | €730 | +€370 | +103% |
| Current assets | 29/58 | €7,788 | €21,663 | +€13,875 | +178% |
| Amounts receivable within one year | 40/41 | €3,582 | €6,679 | +€3,097 | +86.5% |
| Trade receivables | 40 | €3,277 | €6,679 | +€3,402 | +104% |
| Other amounts receivable | 41 | €305 | - | -€305 | |
| Cash at bank and in hand | 54/58 | €3,784 | €14,539 | +€10,754 | +284% |
| Deferred charges and accrued income | 490/1 | €422 | €445 | +€23 | +5.6% |
| Total equity and liabilities | 10/49 | €17,009 | €29,549 | +€12,540 | +73.7% |
| Equity | 10/15 | €8,770 | €14,393 | +€5,622 | +64.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,830 | -€4,207 | +€5,622 | +57.2% |
| Amounts payable | 17/49 | €8,238 | €15,156 | +€6,918 | +84.0% |
| Amounts payable within one year | 42/48 | €8,238 | €15,156 | +€6,918 | +84.0% |
| Trade debts | 44 | €1,450 | €1,971 | +€521 | +35.9% |
| Suppliers | 440/4 | €1,450 | €1,971 | +€521 | +35.9% |
| Taxes, remuneration and social security | 45 | - | €4,760 | +€4,760 | |
| Taxes | 450/3 | - | €4,760 | +€4,760 | |
| Other amounts payable | 47/48 | €6,788 | €8,425 | +€1,637 | +24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,660 | €2,510 | +€850 | +51.2% |
| Other operating charges | 640/8 | €1,734 | €1,347 | -€386 | -22.3% |
| Gross operating margin | 9900 | €3,644 | €12,377 | +€8,732 | +240% |
| Operating profit (loss) | 9901 | €251 | €8,519 | +€8,269 | +3,297% |
| Financial charges | 65/66B | €54 | €55 | +€2 | +3.1% |
| Recurring financial charges | 65 | €54 | €55 | +€2 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €197 | €8,464 | +€8,267 | +4,195% |
| Income taxes | 67/77 | €0 | €2,841 | +€2,841 | +860,958% |
| Profit (loss) for the period | 9904 | €197 | €5,622 | +€5,426 | +2,758% |
| Profit (loss) for the period to be appropriated | 9905 | €197 | €5,622 | +€5,426 | +2,758% |
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 21 October 2026 via checked.be.