Le Ruffin: 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.
Le Ruffin
Largest movements
- Cash +€13,122
up €13,122 (+108%), from €12,185 to €25,306
mainly Net result for the year (+€8,781) and Other debts (+€2,893)
- Tangible fixed assets -€567
down €567 (-4.0%), from €14,161 to €13,593
of which Plant, machinery and equipment: -€712
- Profit (loss) carried forward +€8,781
up €8,781 (+71.0%), from -€12,374 to -€3,593
- Other debts +€2,893
up €2,893 (+10.4%), from €27,924 to €30,817
- Trade debts +€1,414
up €1,414 (+51.2%), from €2,763 to €4,177
- Tax, wage and social debts -€663
down €663 (-18.1%), from €3,670 to €3,006
of which Remuneration and social security: -€900
- Gross operating margin +€15,956
up €15,956, from -€3,632 to €12,324
- Depreciation +€818
up €818 (+46.3%), from €1,767 to €2,585
- Financial charges +€299
up €299 (+349%), from €86 to €385
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 | €30,043 | €42,467 | +€12,425 | +41.4% |
| Fixed assets | 21/28 | €14,161 | €13,593 | -€567 | -4.0% |
| Tangible fixed assets | 22/27 | €14,161 | €13,593 | -€567 | -4.0% |
| Plant, machinery and equipment | 23 | €2,105 | €1,393 | -€712 | -33.8% |
| Furniture and vehicles | 24 | €12,056 | €12,200 | +€144 | +1.2% |
| Current assets | 29/58 | €15,882 | €28,874 | +€12,992 | +81.8% |
| Stocks and contracts in progress | 3 | €913 | €702 | -€210 | -23.0% |
| Stocks | 30/36 | €913 | €702 | -€210 | -23.0% |
| Amounts receivable within one year | 40/41 | €2,498 | €2,343 | -€156 | -6.2% |
| Trade receivables | 40 | €2,498 | €2,343 | -€156 | -6.2% |
| Cash at bank and in hand | 54/58 | €12,185 | €25,306 | +€13,122 | +108% |
| Deferred charges and accrued income | 490/1 | €286 | €523 | +€237 | +82.6% |
| Total equity and liabilities | 10/49 | €30,043 | €42,467 | +€12,425 | +41.4% |
| Equity | 10/15 | -€4,314 | €4,467 | +€8,781 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,374 | -€3,593 | +€8,781 | +71.0% |
| Amounts payable | 17/49 | €34,356 | €38,000 | +€3,644 | +10.6% |
| Amounts payable within one year | 42/48 | €34,356 | €38,000 | +€3,644 | +10.6% |
| Trade debts | 44 | €2,763 | €4,177 | +€1,414 | +51.2% |
| Suppliers | 440/4 | €2,763 | €4,177 | +€1,414 | +51.2% |
| Taxes, remuneration and social security | 45 | €3,670 | €3,006 | -€663 | -18.1% |
| Taxes | 450/3 | €170 | €406 | +€237 | +140% |
| Remuneration and social security | 454/9 | €3,500 | €2,600 | -€900 | -25.7% |
| Other amounts payable | 47/48 | €27,924 | €30,817 | +€2,893 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,767 | €2,585 | +€818 | +46.3% |
| Other operating charges | 640/8 | €594 | €678 | +€84 | +14.1% |
| Gross operating margin | 9900 | -€3,632 | €12,324 | +€15,956 | |
| Operating profit (loss) | 9901 | -€5,994 | €9,060 | +€15,054 | |
| Financial income | 75/76B | €67 | €105 | +€38 | +56.0% |
| Recurring financial income | 75 | €67 | €105 | +€38 | +56.0% |
| Financial charges | 65/66B | €86 | €385 | +€299 | +349% |
| Recurring financial charges | 65 | €86 | €385 | +€299 | +349% |
| Profit (loss) for the period before taxes | 9903 | -€6,012 | €8,781 | +€14,793 | |
| Profit (loss) for the period | 9904 | -€6,012 | €8,781 | +€14,793 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,012 | €8,781 | +€14,793 |
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 14 October 2026 via checked.be.