RHUMERIE LOUIS: 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.
RHUMERIE LOUIS
Largest movements
- Tangible fixed assets -€27,341
down €27,341 (-25.1%), from €108,920 to €81,579
of which Plant, machinery and equipment: -€19,560
- Receivables within one year -€5,027
down €5,027 (-28.7%), from €17,540 to €12,513
of which Other amounts receivable: -€5,155
- Cash +€3,674
up €3,674 (+36.1%), from €10,176 to €13,850
mainly Depreciation (+€24,209) and Trade debts (+€22,477)
- Current portion of long-term debt -€28,252
down €28,252 (-84.7%), from €33,340 to €5,089
- Trade debts +€22,477
up €22,477 (+70.4%), from €31,917 to €54,393
- Profit (loss) carried forward -€21,449
down €21,449 (-133%), from -€16,103 to -€37,552
- Tax, wage and social debts -€7,632
down €7,632 (-45.1%), from €16,904 to €9,272
of which Taxes: -€7,515
- Other debts +€7,198
up €7,198 (+787%), from €915 to €8,112
- Depreciation +€24,209
new in 2024: €24,209
- Gross operating margin +€17,326
up €17,326 (+30.2%), from €57,411 to €74,737
- Other operating charges +€7,427
up €7,427 (+417%), from €1,783 to €9,210
- Financial charges +€1,568
up €1,568 (+70.6%), from €2,221 to €3,790
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,076 | €123,833 | -€28,244 | -18.6% |
| Fixed assets | 21/28 | €108,920 | €81,579 | -€27,341 | -25.1% |
| Tangible fixed assets | 22/27 | €108,920 | €81,579 | -€27,341 | -25.1% |
| Plant, machinery and equipment | 23 | €88,984 | €69,424 | -€19,560 | -22.0% |
| Furniture and vehicles | 24 | €8,852 | €5,214 | -€3,638 | -41.1% |
| Leasing and similar rights | 25 | €11,084 | €6,941 | -€4,143 | -37.4% |
| Current assets | 29/58 | €43,157 | €42,254 | -€903 | -2.1% |
| Stocks and contracts in progress | 3 | €12,682 | €11,870 | -€812 | -6.4% |
| Stocks | 30/36 | €12,682 | €11,870 | -€812 | -6.4% |
| Amounts receivable within one year | 40/41 | €17,540 | €12,513 | -€5,027 | -28.7% |
| Trade receivables | 40 | €223 | €351 | +€128 | +57.4% |
| Other amounts receivable | 41 | €17,317 | €12,162 | -€5,155 | -29.8% |
| Cash at bank and in hand | 54/58 | €10,176 | €13,850 | +€3,674 | +36.1% |
| Deferred charges and accrued income | 490/1 | €2,760 | €4,021 | +€1,262 | +45.7% |
| Total equity and liabilities | 10/49 | €152,076 | €123,833 | -€28,244 | -18.6% |
| Equity | 10/15 | €47,746 | €26,296 | -€21,449 | -44.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €57,648 | €57,648 | = | 0.0% |
| Distributable reserves | 133 | €57,648 | €57,648 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,103 | -€37,552 | -€21,449 | -133% |
| Amounts payable | 17/49 | €104,331 | €97,537 | -€6,794 | -6.5% |
| Amounts payable after more than one year | 17 | €16,976 | €20,670 | +€3,694 | +21.8% |
| Financial debts | 170/4 | €16,976 | €20,670 | +€3,694 | +21.8% |
| Amounts payable within one year | 42/48 | €83,076 | €76,867 | -€6,209 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €33,340 | €5,089 | -€28,252 | -84.7% |
| Trade debts | 44 | €31,917 | €54,393 | +€22,477 | +70.4% |
| Suppliers | 440/4 | €31,917 | €54,393 | +€22,477 | +70.4% |
| Taxes, remuneration and social security | 45 | €16,904 | €9,272 | -€7,632 | -45.1% |
| Taxes | 450/3 | €15,492 | €7,977 | -€7,515 | -48.5% |
| Remuneration and social security | 454/9 | €1,412 | €1,296 | -€116 | -8.2% |
| Other amounts payable | 47/48 | €915 | €8,112 | +€7,198 | +787% |
| Accrued charges and deferred income | 492/3 | €4,279 | - | -€4,279 | |
| Remuneration, social security and pensions | 62 | €57,349 | €57,267 | -€82 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €24,209 | +€24,209 | |
| Other operating charges | 640/8 | €1,783 | €9,210 | +€7,427 | +417% |
| Non-recurring operating charges | 66A | - | €2,131 | +€2,131 | |
| Gross operating margin | 9900 | €57,411 | €74,737 | +€17,326 | +30.2% |
| Operating profit (loss) | 9901 | -€1,721 | -€18,079 | -€16,359 | -951% |
| Financial income | 75/76B | €39 | €550 | +€511 | +1,314% |
| Recurring financial income | 75 | €39 | €550 | +€511 | +1,314% |
| Financial charges | 65/66B | €2,221 | €3,790 | +€1,568 | +70.6% |
| Recurring financial charges | 65 | €2,221 | €3,790 | +€1,568 | +70.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,903 | -€21,319 | -€17,416 | -446% |
| Income taxes | 67/77 | - | €130 | +€130 | |
| Profit (loss) for the period | 9904 | -€3,903 | -€21,449 | -€17,546 | -450% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,903 | -€21,449 | -€17,546 | -450% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.