La Rustica: 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.
La Rustica
Largest movements
- Stocks and contracts +€8,501
up €8,501 (+188%), from €4,525 to €13,025
- Tangible fixed assets -€4,628
down €4,628 (-33.9%), from €13,667 to €9,039
of which Furniture and vehicles: -€3,628
- Cash -€3,694
down €3,694 (-29.8%), from €12,391 to €8,697
mainly Stocks and contracts (-€8,501) and Receivables within one year (-€526)
- Receivables within one year +€526
up €526 (+4.3%), from €12,280 to €12,806
of which Other amounts receivable: +€835
- Trade debts +€1,154
up €1,154 (+27.6%), from €4,177 to €5,330
- Purchases and services -€19,136
down €19,136 (-8.6%), from €221,886 to €202,750
- Turnover -€15,012
down €15,012 (-5.1%), from €293,069 to €278,057
- Depreciation -€4,248
down €4,248 (-47.9%), from €8,877 to €4,628
- Gross operating margin +€4,124
up €4,124 (+5.8%), from €71,183 to €75,307
- Staff costs +€4,071
up €4,071 (+6.2%), from €66,159 to €70,230
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 | €42,863 | €43,566 | +€704 | +1.6% |
| Fixed assets | 21/28 | €13,667 | €9,039 | -€4,628 | -33.9% |
| Tangible fixed assets | 22/27 | €13,667 | €9,039 | -€4,628 | -33.9% |
| Plant, machinery and equipment | 23 | €1,425 | €424 | -€1,001 | -70.2% |
| Furniture and vehicles | 24 | €12,243 | €8,615 | -€3,628 | -29.6% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €29,196 | €34,528 | +€5,332 | +18.3% |
| Stocks and contracts in progress | 3 | €4,525 | €13,025 | +€8,501 | +188% |
| Stocks | 30/36 | €4,525 | €13,025 | +€8,501 | +188% |
| Amounts receivable within one year | 40/41 | €12,280 | €12,806 | +€526 | +4.3% |
| Trade receivables | 40 | €6,198 | €5,889 | -€309 | -5.0% |
| Other amounts receivable | 41 | €6,082 | €6,917 | +€835 | +13.7% |
| Cash at bank and in hand | 54/58 | €12,391 | €8,697 | -€3,694 | -29.8% |
| Total equity and liabilities | 10/49 | €42,863 | €43,566 | +€704 | +1.6% |
| Equity | 10/15 | €38,369 | €38,236 | -€133 | -0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,769 | €19,636 | -€133 | -0.7% |
| Amounts payable | 17/49 | €4,494 | €5,330 | +€836 | +18.6% |
| Amounts payable within one year | 42/48 | €4,494 | €5,330 | +€836 | +18.6% |
| Trade debts | 44 | €4,177 | €5,330 | +€1,154 | +27.6% |
| Suppliers | 440/4 | €4,177 | €5,330 | +€1,154 | +27.6% |
| Taxes, remuneration and social security | 45 | €317 | €0 | -€317 | -100% |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €317 | €0 | -€317 | -100% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Turnover | 70 | €293,069 | €278,057 | -€15,012 | -5.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €221,886 | €202,750 | -€19,136 | -8.6% |
| Remuneration, social security and pensions | 62 | €66,159 | €70,230 | +€4,071 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,877 | €4,628 | -€4,248 | -47.9% |
| Other operating charges | 640/8 | €1,005 | €521 | -€485 | -48.2% |
| Gross operating margin | 9900 | €71,183 | €75,307 | +€4,124 | +5.8% |
| Operating profit (loss) | 9901 | -€4,858 | -€72 | +€4,786 | +98.5% |
| Financial charges | 65/66B | €61 | €61 | = | 0.0% |
| Recurring financial charges | 65 | €61 | €61 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,919 | -€133 | +€4,786 | +97.3% |
| Income taxes | 67/77 | €1,471 | - | -€1,471 | |
| Profit (loss) for the period | 9904 | -€6,390 | -€133 | +€6,258 | +97.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,390 | -€133 | +€6,258 | +97.9% |
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 13 October 2026 via checked.be.