RUCHAU: 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.
RUCHAU
Largest movements
- Financial fixed assets -€20,000
down €20,000 (-100%), from €20,000 to €0
- Receivables within one year +€8,984
up €8,984 (+18.9%), from €47,573 to €56,557
of which Trade receivables: +€19,458
- Cash +€8,641
up €8,641 (+43.5%), from €19,863 to €28,504
mainly Investment in fixed assets (net) (+€20,000) and Net result for the year (+€12,571)
- Tangible fixed assets -€5,849
down €5,849 (-14.7%), from €39,878 to €34,029
of which Plant, machinery and equipment: -€3,564
- Stocks and contracts -€5,373
down €5,373 (-55.1%), from €9,744 to €4,371
- Other debts -€26,246
down €26,246 (-85.4%), from €30,725 to €4,479
- Reserves +€9,862
up €9,862 (+18.2%), from €54,116 to €63,978
of which Distributable reserves: +€11,722
- Tax, wage and social debts +€6,070
up €6,070 (+113%), from €5,367 to €11,437
- Debts after one year -€4,672
down €4,672 (-16.7%), from €28,000 to €23,328
- Gross operating margin +€14,514
up €14,514 (+133%), from €10,913 to €25,427
- Taxes +€4,264
up €4,264 (+161%), from €2,649 to €6,913
- Financial income +€1,304
up €1,304 (+106%), from €1,231 to €2,535
- Financial charges -€893
down €893 (-43.7%), from €2,046 to €1,152
- Other operating charges -€527
down €527 (-26.3%), from €2,003 to €1,476
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 | €137,263 | €124,697 | -€12,565 | -9.2% |
| Fixed assets | 21/28 | €59,878 | €34,029 | -€25,849 | -43.2% |
| Tangible fixed assets | 22/27 | €39,878 | €34,029 | -€5,849 | -14.7% |
| Plant, machinery and equipment | 23 | €3,564 | €0 | -€3,564 | -100% |
| Furniture and vehicles | 24 | €7,285 | €6,044 | -€1,242 | -17.0% |
| Other tangible fixed assets | 26 | €29,028 | €27,985 | -€1,043 | -3.6% |
| Financial fixed assets | 28 | €20,000 | €0 | -€20,000 | -100% |
| Current assets | 29/58 | €77,385 | €90,668 | +€13,283 | +17.2% |
| Stocks and contracts in progress | 3 | €9,744 | €4,371 | -€5,373 | -55.1% |
| Stocks | 30/36 | €9,744 | €4,371 | -€5,373 | -55.1% |
| Amounts receivable within one year | 40/41 | €47,573 | €56,557 | +€8,984 | +18.9% |
| Trade receivables | 40 | €17,062 | €36,520 | +€19,458 | +114% |
| Other amounts receivable | 41 | €30,511 | €20,037 | -€10,474 | -34.3% |
| Cash at bank and in hand | 54/58 | €19,863 | €28,504 | +€8,641 | +43.5% |
| Deferred charges and accrued income | 490/1 | €205 | €1,237 | +€1,031 | +502% |
| Total equity and liabilities | 10/49 | €137,263 | €124,697 | -€12,565 | -9.2% |
| Equity | 10/15 | €71,673 | €82,578 | +€10,905 | +15.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,116 | €63,978 | +€9,862 | +18.2% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €52,256 | €63,978 | +€11,722 | +22.4% |
| Profit (loss) carried forward | 14 | -€1,043 | €0 | +€1,043 | |
| Amounts payable | 17/49 | €65,590 | €42,119 | -€23,471 | -35.8% |
| Amounts payable after more than one year | 17 | €28,000 | €23,328 | -€4,672 | -16.7% |
| Financial debts | 170/4 | €28,000 | €23,328 | -€4,672 | -16.7% |
| Amounts payable within one year | 42/48 | €37,590 | €18,791 | -€18,799 | -50.0% |
| Current portion of amounts payable after more than one year | 42 | - | €1,087 | +€1,087 | |
| Trade debts | 44 | €1,498 | €1,788 | +€290 | +19.4% |
| Suppliers | 440/4 | €1,498 | €1,788 | +€290 | +19.4% |
| Taxes, remuneration and social security | 45 | €5,367 | €11,437 | +€6,070 | +113% |
| Taxes | 450/3 | €5,367 | €11,437 | +€6,070 | +113% |
| Other amounts payable | 47/48 | €30,725 | €4,479 | -€26,246 | -85.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,451 | €5,849 | +€397 | +7.3% |
| Other operating charges | 640/8 | €2,003 | €1,476 | -€527 | -26.3% |
| Gross operating margin | 9900 | €10,913 | €25,427 | +€14,514 | +133% |
| Operating profit (loss) | 9901 | €3,459 | €18,102 | +€14,643 | +423% |
| Financial income | 75/76B | €1,231 | €2,535 | +€1,304 | +106% |
| Recurring financial income | 75 | €1,231 | €2,535 | +€1,304 | +106% |
| Financial charges | 65/66B | €2,046 | €1,152 | -€893 | -43.7% |
| Recurring financial charges | 65 | €2,046 | €1,152 | -€893 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €2,645 | €19,485 | +€16,840 | +637% |
| Income taxes | 67/77 | €2,649 | €6,913 | +€4,264 | +161% |
| Profit (loss) for the period | 9904 | -€5 | €12,571 | +€12,576 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5 | €12,571 | +€12,576 |
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 22 October 2026 via checked.be.