NOIR RHUM: 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.
NOIR RHUM
Largest movements
- Stocks and contracts +€16,650
up €16,650 (+166.1%), from €10,024 to €26,674
- Cash -€7,044
down €7,044 (-85.4%), from €8,245 to €1,201
mainly Stocks and contracts (-€16,650) and Trade debts (-€1,994)
- Receivables within one year -€3,118
down €3,118 (-100.0%), from €3,118 to €0
- Tangible fixed assets -€606
down €606 (-33.2%), from €1,826 to €1,220
- Deferred charges and accrued income +€333
up €333 (+270.1%), from €123 to €457
- Other debts +€5,170
up €5,170 (+37.5%), from €13,784 to €18,955
- Reserves +€2,500
up €2,500 (+125.0%), from €2,000 to €4,500
- Trade debts -€1,994
down €1,994 (-97.5%), from €2,044 to €51
- Tax, wage and social debts +€350
up €350 (+35.0%), from €1,000 to €1,350
- Turnover -€22,579
down €22,579 (-100.0%), from €22,579 to €0
- Purchases and services -€11,474
no longer reported in 2025 (was €11,474)
- Gross operating margin -€2,904
down €2,904 (-26.1%), from €11,105 to €8,201
- Other operating charges -€2,900
down €2,900 (-45.2%), from €6,420 to €3,519
- Staff costs -€374
no longer reported in 2025 (was €374)
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 | €23,986 | €30,201 | +€6,215 | +25.9% |
| Fixed assets | 21/28 | €2,476 | €1,870 | -€606 | -24.5% |
| Tangible fixed assets | 22/27 | €1,826 | €1,220 | -€606 | -33.2% |
| Plant, machinery and equipment | 23 | €1,826 | €1,220 | -€606 | -33.2% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €21,511 | €28,332 | +€6,821 | +31.7% |
| Stocks and contracts in progress | 3 | €10,024 | €26,674 | +€16,650 | +166.1% |
| Stocks | 30/36 | €10,024 | €26,674 | +€16,650 | +166.1% |
| Amounts receivable within one year | 40/41 | €3,118 | €0 | -€3,118 | -100.0% |
| Trade receivables | 40 | €3,118 | €0 | -€3,118 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,245 | €1,201 | -€7,044 | -85.4% |
| Deferred charges and accrued income | 490/1 | €123 | €457 | +€333 | +270.1% |
| Total equity and liabilities | 10/49 | €23,986 | €30,201 | +€6,215 | +25.9% |
| Equity | 10/15 | €7,158 | €9,846 | +€2,688 | +37.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €4,500 | +€2,500 | +125.0% |
| Distributable reserves | 133 | €2,000 | €4,500 | +€2,500 | +125.0% |
| Profit (loss) carried forward | 14 | €158 | €346 | +€188 | +119.3% |
| Amounts payable | 17/49 | €16,829 | €20,355 | +€3,527 | +21.0% |
| Amounts payable within one year | 42/48 | €16,829 | €20,355 | +€3,527 | +21.0% |
| Trade debts | 44 | €2,044 | €51 | -€1,994 | -97.5% |
| Suppliers | 440/4 | €2,044 | €51 | -€1,994 | -97.5% |
| Taxes, remuneration and social security | 45 | €1,000 | €1,350 | +€350 | +35.0% |
| Taxes | 450/3 | €1,000 | €1,350 | +€350 | +35.0% |
| Other amounts payable | 47/48 | €13,784 | €18,955 | +€5,170 | +37.5% |
| Turnover | 70 | €22,579 | €0 | -€22,579 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,474 | - | -€11,474 | |
| Remuneration, social security and pensions | 62 | €374 | - | -€374 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €606 | €606 | = | 0.0% |
| Other operating charges | 640/8 | €6,420 | €3,519 | -€2,900 | -45.2% |
| Gross operating margin | 9900 | €11,105 | €8,201 | -€2,904 | -26.1% |
| Operating profit (loss) | 9901 | €3,704 | €4,076 | +€371 | +10.0% |
| Financial charges | 65/66B | €81 | €48 | -€33 | -40.4% |
| Recurring financial charges | 65 | €81 | €48 | -€33 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | €3,624 | €4,028 | +€404 | +11.1% |
| Income taxes | 67/77 | €1,000 | €1,339 | +€339 | +33.9% |
| Profit (loss) for the period | 9904 | €2,624 | €2,688 | +€64 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,624 | €2,688 | +€64 | +2.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.