RUCAR: 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.
RUCAR
Largest movements
- Tangible fixed assets -€39,463
down €39,463 (-12.3%), from €320,525 to €281,062
of which Land and buildings: -€30,014
- Cash +€36,080
up €36,080 (+523.2%), from €6,897 to €42,977
mainly Depreciation (+€39,463) and Trade debts (+€2,281)
No liability line moved by more than 1% of the balance sheet total.
- Turnover -€101,271
no longer reported in 2025 (was €101,271)
- Gross operating margin +€49,908
up €49,908, from -€2,685 to €47,223
- Depreciation +€9,449
up €9,449 (+31.5%), from €30,014 to €39,463
- Purchases and services -€7,840
down €7,840 (-7.5%), from €103,956 to €96,115
- Taxes +€3,840
new in 2025: €3,840
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 | €674,676 | €668,961 | -€5,715 | -0.8% |
| Fixed assets | 21/28 | €642,787 | €603,323 | -€39,463 | -6.1% |
| Tangible fixed assets | 22/27 | €320,525 | €281,062 | -€39,463 | -12.3% |
| Land and buildings | 22 | €254,921 | €224,907 | -€30,014 | -11.8% |
| Plant, machinery and equipment | 23 | €7,823 | - | -€7,823 | |
| Furniture and vehicles | 24 | €57,781 | €56,155 | -€1,626 | -2.8% |
| Financial fixed assets | 28 | €322,262 | €322,262 | = | 0.0% |
| Current assets | 29/58 | €31,889 | €65,638 | +€33,749 | +105.8% |
| Stocks and contracts in progress | 3 | €6,197 | €5,835 | -€362 | -5.8% |
| Stocks | 30/36 | €6,197 | €5,835 | -€362 | -5.8% |
| Amounts receivable within one year | 40/41 | €18,796 | €16,826 | -€1,970 | -10.5% |
| Trade receivables | 40 | €7,527 | €5,662 | -€1,865 | -24.8% |
| Other amounts receivable | 41 | €11,268 | €11,163 | -€105 | -0.9% |
| Cash at bank and in hand | 54/58 | €6,897 | €42,977 | +€36,080 | +523.2% |
| Total equity and liabilities | 10/49 | €674,676 | €668,961 | -€5,715 | -0.8% |
| Equity | 10/15 | €427,557 | €429,139 | +€1,582 | +0.4% |
| Contributions | 10/11 | €54,537 | €54,537 | = | 0.0% |
| Capital | 10 | - | €54,537 | +€54,537 | |
| Issued capital | 100 | - | €54,537 | +€54,537 | |
| Reserves | 13 | €9,052 | €5,454 | -€3,598 | -39.7% |
| Non-distributable reserves | 130/1 | - | €5,454 | +€5,454 | |
| Legal reserve | 130 | - | €5,454 | +€5,454 | |
| Tax-exempt reserves | 132 | €3,598 | - | -€3,598 | |
| Distributable reserves | 133 | €5,454 | - | -€5,454 | |
| Profit (loss) carried forward | 14 | €363,968 | €369,148 | +€5,181 | +1.4% |
| Provisions and deferred taxes | 16 | €1,853 | - | -€1,853 | |
| Deferred taxes | 168 | €1,853 | - | -€1,853 | |
| Amounts payable | 17/49 | €245,266 | €239,822 | -€5,444 | -2.2% |
| Amounts payable within one year | 42/48 | €245,266 | €239,822 | -€5,444 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €13,274 | €10,000 | -€3,274 | -24.7% |
| Trade debts | 44 | €7,105 | €9,386 | +€2,281 | +32.1% |
| Suppliers | 440/4 | €7,105 | €9,386 | +€2,281 | +32.1% |
| Taxes, remuneration and social security | 45 | €4,210 | €53 | -€4,157 | -98.7% |
| Taxes | 450/3 | - | €53 | +€53 | |
| Remuneration and social security | 454/9 | €4,210 | - | -€4,210 | |
| Other amounts payable | 47/48 | €220,677 | €220,384 | -€294 | -0.1% |
| Turnover | 70 | €101,271 | - | -€101,271 | |
| Goods, raw materials, services and sundry goods | 60/61 | €103,956 | €96,115 | -€7,840 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,014 | €39,463 | +€9,449 | +31.5% |
| Other operating charges | 640/8 | €2,999 | €3,466 | +€467 | +15.6% |
| Gross operating margin | 9900 | -€2,685 | €47,223 | +€49,908 | |
| Operating profit (loss) | 9901 | -€35,698 | €4,294 | +€39,992 | |
| Financial charges | 65/66B | €917 | €725 | -€192 | -21.0% |
| Recurring financial charges | 65 | €917 | €725 | -€192 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | -€36,615 | €3,569 | +€40,184 | |
| Transfer from deferred taxes | 780 | €3,813 | €1,853 | -€1,960 | -51.4% |
| Income taxes | 67/77 | - | €3,840 | +€3,840 | |
| Profit (loss) for the period | 9904 | -€32,802 | €1,582 | +€34,384 | |
| Transfer from tax-exempt reserves | 789 | €7,406 | €3,598 | -€3,807 | -51.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,396 | €5,181 | +€30,577 |
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 3 October 2026 via checked.be.