La Rusticana: what changed
Two fiscal 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 Rusticana
Largest movements
- Cash -€44,025
down €44,025 (-67.8%), from €64,901 to €20,876
mainly Net result for the year (-€41,552) and Tax, wage and social debts (-€9,799)
- Deferred charges and accrued income -€5,205
no longer reported in 2025 (was €5,205)
- Tangible fixed assets -€4,143
down €4,143 (-19.8%), from €20,959 to €16,816
of which Land and buildings: -€2,910
- Receivables within one year -€1,978
down €1,978 (-50.2%), from €3,941 to €1,963
of which Trade receivables: -€3,543
- Profit (loss) carried forward -€41,552
down €41,552 (-73.5%), from €56,498 to €14,946
- Tax, wage and social debts -€9,799
down €9,799 (-91.4%), from €10,725 to €926
of which Taxes: -€7,087
- Trade debts -€3,504
down €3,504 (-54.4%), from €6,438 to €2,933
- Other debts -€995
no longer reported in 2025 (was €995)
- Turnover -€149,322
down €149,322 (-91.4%), from €163,452 to €14,130
- Gross operating margin -€88,833
down €88,833, from €54,809 to -€34,024
- Purchases and services -€65,902
down €65,902 (-60.7%), from €108,643 to €42,742
- Staff costs -€16,259
down €16,259 (-87.6%), from €18,554 to €2,295
- Taxes -€6,097
no longer reported in 2025 (was €6,097)
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.
Cash bridge derived
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 | €95,556 | €39,705 | -€55,851 | -58.4% |
| Fixed assets | 21/28 | €21,009 | €16,866 | -€4,143 | -19.7% |
| Tangible fixed assets | 22/27 | €20,959 | €16,816 | -€4,143 | -19.8% |
| Land and buildings | 22 | €17,815 | €14,906 | -€2,910 | -16.3% |
| Plant, machinery and equipment | 23 | €2,931 | €1,911 | -€1,021 | -34.8% |
| Furniture and vehicles | 24 | €212 | €0 | -€212 | -100.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €74,547 | €22,839 | -€51,708 | -69.4% |
| Stocks and contracts in progress | 3 | €500 | - | -€500 | |
| Stocks | 30/36 | €500 | - | -€500 | |
| Amounts receivable within one year | 40/41 | €3,941 | €1,963 | -€1,978 | -50.2% |
| Trade receivables | 40 | €3,543 | - | -€3,543 | |
| Other amounts receivable | 41 | €398 | €1,963 | +€1,565 | +392.8% |
| Cash at bank and in hand | 54/58 | €64,901 | €20,876 | -€44,025 | -67.8% |
| Deferred charges and accrued income | 490/1 | €5,205 | - | -€5,205 | |
| Total equity and liabilities | 10/49 | €95,556 | €39,705 | -€55,851 | -58.4% |
| Equity | 10/15 | €77,398 | €35,846 | -€41,552 | -53.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,498 | €14,946 | -€41,552 | -73.5% |
| Amounts payable | 17/49 | €18,158 | €3,859 | -€14,299 | -78.7% |
| Amounts payable within one year | 42/48 | €18,158 | €3,859 | -€14,299 | -78.7% |
| Trade debts | 44 | €6,438 | €2,933 | -€3,504 | -54.4% |
| Suppliers | 440/4 | €6,438 | €2,933 | -€3,504 | -54.4% |
| Taxes, remuneration and social security | 45 | €10,725 | €926 | -€9,799 | -91.4% |
| Taxes | 450/3 | €7,087 | - | -€7,087 | |
| Remuneration and social security | 454/9 | €3,638 | €926 | -€2,712 | -74.5% |
| Other amounts payable | 47/48 | €995 | - | -€995 | |
| Turnover | 70 | €163,452 | €14,130 | -€149,322 | -91.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €108,643 | €42,742 | -€65,902 | -60.7% |
| Remuneration, social security and pensions | 62 | €18,554 | €2,295 | -€16,259 | -87.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,860 | €4,143 | -€1,717 | -29.3% |
| Other operating charges | 640/8 | €1,077 | €734 | -€343 | -31.8% |
| Gross operating margin | 9900 | €54,809 | -€34,024 | -€88,833 | |
| Operating profit (loss) | 9901 | €29,318 | -€41,196 | -€70,514 | |
| Financial charges | 65/66B | €301 | €356 | +€55 | +18.4% |
| Recurring financial charges | 65 | €301 | €356 | +€55 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €29,017 | -€41,552 | -€70,570 | |
| Income taxes | 67/77 | €6,097 | - | -€6,097 | |
| Profit (loss) for the period | 9904 | €22,920 | -€41,552 | -€64,473 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,920 | -€41,552 | -€64,473 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.