BIJ RUTH: 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.
BIJ RUTH
Largest movements
- Receivables within one year +€10,945
up €10,945 (+10.8%), from €101,711 to €112,656
of which Other amounts receivable: +€15,922
- Tangible fixed assets -€4,484
down €4,484 (-34.8%), from €12,870 to €8,386
of which Furniture and vehicles: -€4,484
- Cash -€2,230
no longer reported in 2025 (was €2,230)
mainly Receivables within one year (-€10,945) and Tax, wage and social debts (-€6,464)
- Short-term financial debts +€7,608
up €7,608 (+110,095%), from €7 to €7,615
- Tax, wage and social debts -€6,464
down €6,464 (-37.3%), from €17,308 to €10,844
- Profit (loss) carried forward +€3,804
up €3,804 (+4.3%), from €88,651 to €92,455
- Staff costs -€4,272
down €4,272, from €1,366 to -€2,906
- Other operating charges +€2,628
up €2,628 (+1,094%), from €240 to €2,868
- Gross operating margin +€1,528
up €1,528 (+21.4%), from €7,146 to €8,674
- Financial charges +€916
up €916 (+59.3%), from €1,543 to €2,459
- Taxes +€475
up €475 (+23.2%), from €2,048 to €2,523
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 | €117,356 | €121,599 | +€4,243 | +3.6% |
| Fixed assets | 21/28 | €13,095 | €8,611 | -€4,484 | -34.2% |
| Tangible fixed assets | 22/27 | €12,870 | €8,386 | -€4,484 | -34.8% |
| Plant, machinery and equipment | 23 | €675 | €675 | = | 0.0% |
| Furniture and vehicles | 24 | €12,195 | €7,710 | -€4,484 | -36.8% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €104,261 | €112,988 | +€8,727 | +8.4% |
| Amounts receivable within one year | 40/41 | €101,711 | €112,656 | +€10,945 | +10.8% |
| Trade receivables | 40 | €5,162 | €186 | -€4,977 | -96.4% |
| Other amounts receivable | 41 | €96,549 | €112,470 | +€15,922 | +16.5% |
| Cash at bank and in hand | 54/58 | €2,230 | - | -€2,230 | |
| Deferred charges and accrued income | 490/1 | €320 | €332 | +€12 | +3.7% |
| Total equity and liabilities | 10/49 | €117,356 | €121,599 | +€4,243 | +3.6% |
| Equity | 10/15 | €94,851 | €98,655 | +€3,804 | +4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,651 | €92,455 | +€3,804 | +4.3% |
| Amounts payable | 17/49 | €22,505 | €22,944 | +€438 | +1.9% |
| Amounts payable within one year | 42/48 | €22,505 | €22,944 | +€438 | +1.9% |
| Financial debts | 43 | €7 | €7,615 | +€7,608 | +110,095% |
| Credit institutions | 430/8 | €7 | €7,615 | +€7,608 | +110,095% |
| Trade debts | 44 | €4,357 | €3,652 | -€705 | -16.2% |
| Suppliers | 440/4 | €4,357 | €3,652 | -€705 | -16.2% |
| Taxes, remuneration and social security | 45 | €17,308 | €10,844 | -€6,464 | -37.3% |
| Taxes | 450/3 | €17,308 | €10,844 | -€6,464 | -37.3% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,366 | -€2,906 | -€4,272 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,437 | €4,484 | +€47 | +1.1% |
| Other operating charges | 640/8 | €240 | €2,868 | +€2,628 | +1,094% |
| Gross operating margin | 9900 | €7,146 | €8,674 | +€1,528 | +21.4% |
| Operating profit (loss) | 9901 | €1,102 | €4,228 | +€3,125 | +283% |
| Financial income | 75/76B | €5,298 | €5,392 | +€94 | +1.8% |
| Recurring financial income | 75 | €5,298 | €5,392 | +€94 | +1.8% |
| Financial charges | 65/66B | €1,543 | €2,459 | +€916 | +59.3% |
| Recurring financial charges | 65 | €1,543 | €2,459 | +€916 | +59.3% |
| Profit (loss) for the period before taxes | 9903 | €4,857 | €7,160 | +€2,303 | +47.4% |
| Income taxes | 67/77 | €2,048 | €2,523 | +€475 | +23.2% |
| Profit (loss) for the period | 9904 | €2,809 | €4,637 | +€1,829 | +65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,809 | €4,637 | +€1,829 | +65.1% |
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 24 October 2026 via checked.be.