BOURDIER RUFF & C°: 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.
BOURDIER RUFF & C°
Largest movements
- Cash -€3,022
down €3,022 (-4.4%), from €68,823 to €65,801
mainly Net result for the year (-€3,001) and Receivables within one year (-€315)
- Profit (loss) carried forward -€3,001
down €3,001 (-1.4%), from €212,681 to €209,679
- Gross operating margin +€21,371
up €21,371 (+89.5%), from -€23,885 to -€2,514
- Financial charges -€8,559
down €8,559 (-98.2%), from €8,719 to €159
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 | €244,949 | €241,743 | -€3,207 | -1.3% |
| Fixed assets | 21/28 | €65,474 | €65,474 | = | 0.0% |
| Financial fixed assets | 28 | €65,474 | €65,474 | = | 0.0% |
| Current assets | 29/58 | €179,476 | €176,269 | -€3,207 | -1.8% |
| Amounts receivable within one year | 40/41 | €110,153 | €110,468 | +€315 | +0.3% |
| Other amounts receivable | 41 | €110,153 | €110,468 | +€315 | +0.3% |
| Cash at bank and in hand | 54/58 | €68,823 | €65,801 | -€3,022 | -4.4% |
| Deferred charges and accrued income | 490/1 | €500 | - | -€500 | |
| Total equity and liabilities | 10/49 | €244,949 | €241,743 | -€3,207 | -1.3% |
| Equity | 10/15 | €233,141 | €230,139 | -€3,001 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €212,681 | €209,679 | -€3,001 | -1.4% |
| Amounts payable | 17/49 | €11,809 | €11,604 | -€205 | -1.7% |
| Amounts payable within one year | 42/48 | €11,809 | €11,604 | -€205 | -1.7% |
| Trade debts | 44 | €395 | €190 | -€205 | -52.0% |
| Suppliers | 440/4 | €395 | €190 | -€205 | -52.0% |
| Other amounts payable | 47/48 | €11,414 | €11,414 | = | 0.0% |
| Other operating charges | 640/8 | €404 | €400 | -€4 | -1.0% |
| Gross operating margin | 9900 | -€23,885 | -€2,514 | +€21,371 | +89.5% |
| Operating profit (loss) | 9901 | -€24,289 | -€2,914 | +€21,375 | +88.0% |
| Financial income | 75/76B | - | €72 | +€72 | |
| Recurring financial income | 75 | - | €72 | +€72 | |
| Financial charges | 65/66B | €8,719 | €159 | -€8,559 | -98.2% |
| Recurring financial charges | 65 | €8,719 | €159 | -€8,559 | -98.2% |
| Profit (loss) for the period before taxes | 9903 | -€33,007 | -€3,001 | +€30,006 | +90.9% |
| Profit (loss) for the period | 9904 | -€33,007 | -€3,001 | +€30,006 | +90.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,007 | -€3,001 | +€30,006 | +90.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.