RU-Serious: 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.
RU-Serious
Largest movements
- Current investments -€58,000
down €58,000 (-100%), from €58,000 to €0
- Cash -€15,656
down €15,656 (-83.1%), from €18,837 to €3,181
mainly Contributions, distributions and other (-€101,710) and Investment in fixed assets (net) (-€19,676)
- Tangible fixed assets +€15,081
up €15,081 (+450%), from €3,349 to €18,430
of which Furniture and vehicles: +€14,864
- Receivables within one year -€4,828
down €4,828 (-25.9%), from €18,619 to €13,792
of which Trade receivables: -€6,417
- Reserves -€73,939
down €73,939 (-100%), from €73,939 to €0
- Other debts +€29,487
up €29,487, from €0 to €29,487
- Tax, wage and social debts -€18,688
down €18,688 (-84.1%), from €22,209 to €3,521
- Gross operating margin -€2,976
down €2,976 (-7.0%), from €42,678 to €39,702
- Financial income +€2,265
up €2,265 (+837%), from €271 to €2,536
- Depreciation +€2,229
up €2,229 (+94.2%), from €2,366 to €4,595
- Taxes -€1,067
down €1,067 (-10.0%), from €10,699 to €9,632
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 | €99,603 | €36,537 | -€63,066 | -63.3% |
| Fixed assets | 21/28 | €3,349 | €18,430 | +€15,081 | +450% |
| Tangible fixed assets | 22/27 | €3,349 | €18,430 | +€15,081 | +450% |
| Plant, machinery and equipment | 23 | €2,448 | €2,666 | +€217 | +8.9% |
| Furniture and vehicles | 24 | €901 | €15,764 | +€14,864 | +1,650% |
| Current assets | 29/58 | €96,254 | €18,108 | -€78,147 | -81.2% |
| Amounts receivable within one year | 40/41 | €18,619 | €13,792 | -€4,828 | -25.9% |
| Trade receivables | 40 | €17,680 | €11,264 | -€6,417 | -36.3% |
| Other amounts receivable | 41 | €939 | €2,528 | +€1,589 | +169% |
| Current investments | 50/53 | €58,000 | €0 | -€58,000 | -100% |
| Cash at bank and in hand | 54/58 | €18,837 | €3,181 | -€15,656 | -83.1% |
| Deferred charges and accrued income | 490/1 | €798 | €1,135 | +€337 | +42.3% |
| Total equity and liabilities | 10/49 | €99,603 | €36,537 | -€63,066 | -63.3% |
| Equity | 10/15 | €75,939 | €2,000 | -€73,939 | -97.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €73,939 | €0 | -€73,939 | -100% |
| Distributable reserves | 133 | €73,939 | €0 | -€73,939 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €23,664 | €34,537 | +€10,873 | +45.9% |
| Amounts payable within one year | 42/48 | €23,664 | €34,537 | +€10,873 | +45.9% |
| Trade debts | 44 | €1,455 | €1,530 | +€75 | +5.1% |
| Suppliers | 440/4 | €1,455 | €1,530 | +€75 | +5.1% |
| Taxes, remuneration and social security | 45 | €22,209 | €3,521 | -€18,688 | -84.1% |
| Taxes | 450/3 | €22,209 | €3,521 | -€18,688 | -84.1% |
| Other amounts payable | 47/48 | €0 | €29,487 | +€29,487 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,366 | €4,595 | +€2,229 | +94.2% |
| Other operating charges | 640/8 | €250 | €112 | -€139 | -55.4% |
| Non-recurring operating charges | 66A | €36 | €0 | -€36 | -100% |
| Gross operating margin | 9900 | €42,678 | €39,702 | -€2,976 | -7.0% |
| Operating profit (loss) | 9901 | €40,026 | €34,995 | -€5,031 | -12.6% |
| Financial income | 75/76B | €271 | €2,536 | +€2,265 | +837% |
| Recurring financial income | 75 | €271 | €2,536 | +€2,265 | +837% |
| Financial charges | 65/66B | €27 | €129 | +€101 | +371% |
| Recurring financial charges | 65 | €27 | €129 | +€101 | +371% |
| Profit (loss) for the period before taxes | 9903 | €40,270 | €37,403 | -€2,867 | -7.1% |
| Income taxes | 67/77 | €10,699 | €9,632 | -€1,067 | -10.0% |
| Profit (loss) for the period | 9904 | €29,570 | €27,770 | -€1,800 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,570 | €27,770 | -€1,800 | -6.1% |
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 19 October 2026 via checked.be.