Ruaha Nyeri: 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.
Ruaha Nyeri
Largest movements
- Receivables within one year -€33,073
down €33,073 (-58.3%), from €56,738 to €23,665
of which Other amounts receivable: -€33,082
- Current investments +€31,000
up €31,000 (+12.8%), from €243,014 to €274,013
- Cash +€26,485
up €26,485 (+107%), from €24,697 to €51,182
mainly Net result for the year (+€81,446) and Receivables within one year (+€33,073)
- Deferred charges and accrued income +€20,396
up €20,396 (+34.1%), from €59,795 to €80,192
- Reserves +€35,506
up €35,506 (+8.9%), from €398,142 to €433,648
of which Distributable reserves: +€35,506
- Trade debts +€5,683
up €5,683 (+454%), from €1,252 to €6,935
- Gross operating margin +€28,710
up €28,710 (+32.4%), from €88,633 to €117,344
- Taxes +€9,513
up €9,513 (+36.9%), from €25,798 to €35,311
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 | €489,696 | €535,112 | +€45,415 | +9.3% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €14,242 | €14,849 | +€607 | +4.3% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €14,242 | €14,849 | +€607 | +4.3% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €14,242 | €14,849 | +€607 | +4.3% |
| Current assets | 29/58 | €475,454 | €520,263 | +€44,809 | +9.4% |
| Amounts receivable after more than one year | 29 | €91,211 | €91,211 | = | 0.0% |
| Other amounts receivable | 291 | €91,211 | €91,211 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,738 | €23,665 | -€33,073 | -58.3% |
| Trade receivables | 40 | €1,683 | €1,692 | +€9 | +0.5% |
| Other amounts receivable | 41 | €55,055 | €21,973 | -€33,082 | -60.1% |
| Current investments | 50/53 | €243,014 | €274,013 | +€31,000 | +12.8% |
| Cash at bank and in hand | 54/58 | €24,697 | €51,182 | +€26,485 | +107% |
| Deferred charges and accrued income | 490/1 | €59,795 | €80,192 | +€20,396 | +34.1% |
| Total equity and liabilities | 10/49 | €489,696 | €535,112 | +€45,415 | +9.3% |
| Equity | 10/15 | €485,266 | €520,772 | +€35,506 | +7.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €398,142 | €433,648 | +€35,506 | +8.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €396,282 | €431,788 | +€35,506 | +9.0% |
| Profit (loss) carried forward | 14 | €74,724 | €74,724 | = | 0.0% |
| Amounts payable | 17/49 | €4,430 | €14,340 | +€9,909 | +224% |
| Amounts payable within one year | 42/48 | €4,430 | €14,340 | +€9,909 | +224% |
| Trade debts | 44 | €1,252 | €6,935 | +€5,683 | +454% |
| Suppliers | 440/4 | €1,252 | €6,935 | +€5,683 | +454% |
| Taxes, remuneration and social security | 45 | €3,178 | €5,108 | +€1,930 | +60.7% |
| Taxes | 450/3 | - | €5,108 | +€5,108 | |
| Remuneration and social security | 454/9 | €3,178 | - | -€3,178 | |
| Other amounts payable | 47/48 | - | €2,297 | +€2,297 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,058 | €4,713 | -€344 | -6.8% |
| Other operating charges | 640/8 | €379 | €899 | +€520 | +137% |
| Gross operating margin | 9900 | €88,633 | €117,344 | +€28,710 | +32.4% |
| Operating profit (loss) | 9901 | €83,197 | €111,732 | +€28,535 | +34.3% |
| Financial income | 75/76B | €4,381 | €5,165 | +€784 | +17.9% |
| Recurring financial income | 75 | €4,381 | €5,165 | +€784 | +17.9% |
| Financial charges | 65/66B | €211 | €139 | -€73 | -34.4% |
| Recurring financial charges | 65 | €211 | €139 | -€73 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €87,366 | €116,758 | +€29,392 | +33.6% |
| Income taxes | 67/77 | €25,798 | €35,311 | +€9,513 | +36.9% |
| Profit (loss) for the period | 9904 | €61,568 | €81,446 | +€19,878 | +32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,568 | €81,446 | +€19,878 | +32.3% |
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 19 October 2026 via checked.be.