JARI VAN RUMST: 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.
JARI VAN RUMST
Largest movements
- Receivables within one year +€32,134
up €32,134 (+138%), from €23,339 to €55,473
of which Trade receivables: +€30,468
- Cash -€30,351
down €30,351 (-96.7%), from €31,401 to €1,050
mainly Receivables within one year (-€32,134) and Trade debts (-€16,293)
- Tangible fixed assets +€4,592
up €4,592 (+121%), from €3,800 to €8,392
of which Furniture and vehicles: +€2,315
- Stocks and contracts +€3,135
new in 2025: €3,135
- Other debts +€20,005
up €20,005 (+708%), from €2,824 to €22,830
- Trade debts -€16,293
down €16,293 (-77.8%), from €20,929 to €4,636
- Profit (loss) carried forward +€4,180
up €4,180 (+40.3%), from €10,382 to €14,563
- Tax, wage and social debts +€1,616
up €1,616 (+36.7%), from €4,405 to €6,021
- Gross operating margin -€6,177
down €6,177 (-38.1%), from €16,201 to €10,023
- Financial charges -€3,407
down €3,407 (-93.3%), from €3,652 to €245
- Depreciation +€598
up €598 (+41.2%), from €1,453 to €2,051
- Other operating charges +€584
up €584 (+217%), from €269 to €853
- Staff costs -€390
down €390 (-100%), from €390 to €0
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 | €58,540 | €68,049 | +€9,509 | +16.2% |
| Fixed assets | 21/28 | €3,800 | €8,392 | +€4,592 | +121% |
| Tangible fixed assets | 22/27 | €3,800 | €8,392 | +€4,592 | +121% |
| Plant, machinery and equipment | 23 | €2,218 | €4,495 | +€2,276 | +103% |
| Furniture and vehicles | 24 | €1,582 | €3,897 | +€2,315 | +146% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €54,740 | €59,658 | +€4,918 | +9.0% |
| Stocks and contracts in progress | 3 | - | €3,135 | +€3,135 | |
| Stocks | 30/36 | - | €3,135 | +€3,135 | |
| Amounts receivable within one year | 40/41 | €23,339 | €55,473 | +€32,134 | +138% |
| Trade receivables | 40 | €23,338 | €53,806 | +€30,468 | +131% |
| Other amounts receivable | 41 | €1 | €1,667 | +€1,666 | +183,097% |
| Cash at bank and in hand | 54/58 | €31,401 | €1,050 | -€30,351 | -96.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €58,540 | €68,049 | +€9,509 | +16.2% |
| Equity | 10/15 | €30,382 | €34,563 | +€4,180 | +13.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,382 | €14,563 | +€4,180 | +40.3% |
| Amounts payable | 17/49 | €28,158 | €33,487 | +€5,329 | +18.9% |
| Amounts payable within one year | 42/48 | €28,158 | €33,487 | +€5,329 | +18.9% |
| Trade debts | 44 | €20,929 | €4,636 | -€16,293 | -77.8% |
| Suppliers | 440/4 | €20,929 | €4,636 | -€16,293 | -77.8% |
| Taxes, remuneration and social security | 45 | €4,405 | €6,021 | +€1,616 | +36.7% |
| Taxes | 450/3 | €4,405 | €6,021 | +€1,616 | +36.7% |
| Other amounts payable | 47/48 | €2,824 | €22,830 | +€20,005 | +708% |
| Remuneration, social security and pensions | 62 | €390 | €0 | -€390 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,453 | €2,051 | +€598 | +41.2% |
| Other operating charges | 640/8 | €269 | €853 | +€584 | +217% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €16,201 | €10,023 | -€6,177 | -38.1% |
| Operating profit (loss) | 9901 | €14,089 | €7,120 | -€6,969 | -49.5% |
| Financial income | 75/76B | €0 | €10 | +€10 | |
| Recurring financial income | 75 | €0 | €10 | +€10 | |
| Financial charges | 65/66B | €3,652 | €245 | -€3,407 | -93.3% |
| Recurring financial charges | 65 | €3,652 | €245 | -€3,407 | -93.3% |
| Profit (loss) for the period before taxes | 9903 | €10,437 | €6,885 | -€3,552 | -34.0% |
| Income taxes | 67/77 | €3,042 | €2,704 | -€338 | -11.1% |
| Profit (loss) for the period | 9904 | €7,395 | €4,180 | -€3,214 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,395 | €4,180 | -€3,214 | -43.5% |
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 22 October 2026 via checked.be.