DE RUISCHAARD: 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.
DE RUISCHAARD
Largest movements
- Cash -€28,497
down €28,497 (-11.6%), from €246,199 to €217,702
mainly Investment in fixed assets (net) (-€26,171) and Net result for the year (-€8,372)
- Tangible fixed assets +€17,358
up €17,358 (+20.4%), from €85,048 to €102,406
- Profit (loss) carried forward -€8,372
new in 2025: -€8,372
- Gross operating margin -€295,442
down €295,442 (-99.5%), from €297,039 to €1,597
- Other operating charges -€161,450
down €161,450 (-98.8%), from €163,330 to €1,879
- Taxes -€51,737
down €51,737 (-99.7%), from €51,913 to €176
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 | €334,457 | €326,458 | -€7,999 | -2.4% |
| Fixed assets | 21/28 | €85,048 | €102,406 | +€17,358 | +20.4% |
| Tangible fixed assets | 22/27 | €85,048 | €102,406 | +€17,358 | +20.4% |
| Land and buildings | 22 | €85,048 | €102,406 | +€17,358 | +20.4% |
| Current assets | 29/58 | €249,409 | €224,051 | -€25,358 | -10.2% |
| Amounts receivable within one year | 40/41 | - | €3,090 | +€3,090 | |
| Other amounts receivable | 41 | - | €3,090 | +€3,090 | |
| Current investments | 50/53 | €2,479 | €2,479 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €246,199 | €217,702 | -€28,497 | -11.6% |
| Deferred charges and accrued income | 490/1 | €732 | €781 | +€49 | +6.7% |
| Total equity and liabilities | 10/49 | €334,457 | €326,458 | -€7,999 | -2.4% |
| Equity | 10/15 | €281,686 | €273,314 | -€8,372 | -3.0% |
| Contributions | 10/11 | €165,000 | €165,000 | = | 0.0% |
| Capital | 10 | €165,000 | €165,000 | = | 0.0% |
| Issued capital | 100 | €165,000 | €165,000 | = | 0.0% |
| Reserves | 13 | €116,686 | €116,686 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,500 | €16,500 | = | 0.0% |
| Legal reserve | 130 | €16,500 | €16,500 | = | 0.0% |
| Distributable reserves | 133 | €100,186 | €100,186 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€8,372 | -€8,372 | |
| Amounts payable | 17/49 | €52,771 | €53,144 | +€373 | +0.7% |
| Amounts payable within one year | 42/48 | €52,771 | €53,144 | +€373 | +0.7% |
| Trade debts | 44 | €128 | - | -€128 | |
| Suppliers | 440/4 | €128 | - | -€128 | |
| Taxes, remuneration and social security | 45 | €51,913 | €52,089 | +€176 | +0.3% |
| Taxes | 450/3 | €51,913 | €52,089 | +€176 | +0.3% |
| Other amounts payable | 47/48 | €730 | €1,055 | +€325 | +44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,764 | €8,813 | +€1,049 | +13.5% |
| Other operating charges | 640/8 | €163,330 | €1,879 | -€161,450 | -98.8% |
| Gross operating margin | 9900 | €297,039 | €1,597 | -€295,442 | -99.5% |
| Operating profit (loss) | 9901 | €125,945 | -€9,095 | -€135,040 | |
| Financial income | 75/76B | - | €944 | +€944 | |
| Recurring financial income | 75 | - | €944 | +€944 | |
| Financial charges | 65/66B | €45 | €45 | +€0 | +0.9% |
| Recurring financial charges | 65 | €45 | €45 | +€0 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €125,901 | -€8,196 | -€134,097 | |
| Transfer from deferred taxes | 780 | €28,437 | - | -€28,437 | |
| Income taxes | 67/77 | €51,913 | €176 | -€51,737 | -99.7% |
| Profit (loss) for the period | 9904 | €102,425 | -€8,372 | -€110,797 | |
| Transfer from tax-exempt reserves | 789 | €55,227 | - | -€55,227 | |
| Profit (loss) for the period to be appropriated | 9905 | €157,651 | -€8,372 | -€166,024 |
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 20 October 2026 via checked.be.