DE RUYTE: 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 RUYTE
Largest movements
- Receivables within one year -€38,678
down €38,678 (-43.1%), from €89,664 to €50,986
of which Trade receivables: -€25,149
- Stocks and contracts +€11,135
up €11,135 (+25.9%), from €42,965 to €54,100
- Cash -€8,839
down €8,839 (-1.9%), from €464,145 to €455,306
mainly Trade debts (-€29,185) and Stocks and contracts (-€11,135)
- Trade debts -€29,185
down €29,185 (-79.8%), from €36,592 to €7,407
- Gross operating margin -€514,996
down €514,996 (-98.5%), from €522,686 to €7,691
- Taxes -€153,621
down €153,621 (-100%), from €153,621 to €0
- Staff costs -€22,825
down €22,825 (-83.3%), from €27,390 to €4,565
- Other operating charges -€11,506
down €11,506 (-77.4%), from €14,873 to €3,368
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 | €605,321 | €568,258 | -€37,063 | -6.1% |
| Fixed assets | 21/28 | €5,490 | €7,866 | +€2,376 | +43.3% |
| Tangible fixed assets | 22/27 | €5,490 | €7,866 | +€2,376 | +43.3% |
| Plant, machinery and equipment | 23 | €0 | €3,497 | +€3,497 | |
| Furniture and vehicles | 24 | €5,490 | €4,369 | -€1,121 | -20.4% |
| Current assets | 29/58 | €599,831 | €560,392 | -€39,439 | -6.6% |
| Stocks and contracts in progress | 3 | €42,965 | €54,100 | +€11,135 | +25.9% |
| Stocks | 30/36 | €42,965 | €54,100 | +€11,135 | +25.9% |
| Amounts receivable within one year | 40/41 | €89,664 | €50,986 | -€38,678 | -43.1% |
| Trade receivables | 40 | €74,801 | €49,652 | -€25,149 | -33.6% |
| Other amounts receivable | 41 | €14,863 | €1,334 | -€13,528 | -91.0% |
| Cash at bank and in hand | 54/58 | €464,145 | €455,306 | -€8,839 | -1.9% |
| Deferred charges and accrued income | 490/1 | €3,057 | €0 | -€3,057 | -100% |
| Total equity and liabilities | 10/49 | €605,321 | €568,258 | -€37,063 | -6.1% |
| Equity | 10/15 | €563,702 | €560,851 | -€2,851 | -0.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €560,202 | €557,351 | -€2,851 | -0.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €560,202 | €557,351 | -€2,851 | -0.5% |
| Amounts payable | 17/49 | €41,619 | €7,407 | -€34,212 | -82.2% |
| Amounts payable within one year | 42/48 | €41,619 | €7,407 | -€34,212 | -82.2% |
| Trade debts | 44 | €36,592 | €7,407 | -€29,185 | -79.8% |
| Suppliers | 440/4 | €36,592 | €7,407 | -€29,185 | -79.8% |
| Taxes, remuneration and social security | 45 | €5,027 | €0 | -€5,027 | -100% |
| Taxes | 450/3 | €5,027 | €0 | -€5,027 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €27,390 | €4,565 | -€22,825 | -83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116 | €2,124 | +€2,008 | +1,726% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,300 | +€4,300 | |
| Other operating charges | 640/8 | €14,873 | €3,368 | -€11,506 | -77.4% |
| Gross operating margin | 9900 | €522,686 | €7,691 | -€514,996 | -98.5% |
| Operating profit (loss) | 9901 | €480,307 | -€6,666 | -€486,973 | |
| Financial income | 75/76B | €1,924 | €4,049 | +€2,125 | +110% |
| Recurring financial income | 75 | €1,924 | €4,049 | +€2,125 | +110% |
| Financial charges | 65/66B | €705 | €234 | -€470 | -66.7% |
| Recurring financial charges | 65 | €705 | €234 | -€470 | -66.7% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €481,526 | -€2,851 | -€484,377 | |
| Income taxes | 67/77 | €153,621 | €0 | -€153,621 | -100% |
| Profit (loss) for the period | 9904 | €327,905 | -€2,851 | -€330,756 | |
| Profit (loss) for the period to be appropriated | 9905 | €327,905 | -€2,851 | -€330,756 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.