RUCHIL: 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.
RUCHIL
Largest movements
- Cash -€5,570
down €5,570 (-85.0%), from €6,551 to €981
mainly Tax, wage and social debts (-€28,552) and Net result for the year (-€12,488)
- Deferred charges and accrued income +€3,004
up €3,004 (+231%), from €1,303 to €4,308
- Tangible fixed assets -€1,892
down €1,892 (-7.7%), from €24,461 to €22,569
of which Other tangible fixed assets: -€1,098
- Receivables within one year +€1,652
up €1,652 (+26.5%), from €6,237 to €7,889
of which Other amounts receivable: +€1,459
- Intangible fixed assets +€1,632
new in 2025: €1,632
- Other debts +€31,327
up €31,327 (+521%), from €6,019 to €37,346
- Tax, wage and social debts -€28,552
down €28,552 (-67.7%), from €42,145 to €13,593
of which Remuneration and social security: -€19,124
- Profit (loss) carried forward -€12,488
down €12,488 (-15.0%), from -€83,128 to -€95,615
- Debts after one year +€12,000
up €12,000 (+2,319%), from €517 to €12,517
- Trade debts -€6,363
down €6,363 (-11.8%), from €53,860 to €47,498
- Gross operating margin +€14,120
up €14,120 (+39.9%), from €35,425 to €49,545
- Financial charges -€3,524
down €3,524 (-64.0%), from €5,508 to €1,984
- Staff costs +€3,412
up €3,412 (+7.4%), from €46,304 to €49,716
- Depreciation +€1,498
up €1,498 (+33.2%), from €4,512 to €6,010
- Other operating charges +€957
up €957 (+28.5%), from €3,364 to €4,321
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 | €45,092 | €43,401 | -€1,692 | -3.8% |
| Fixed assets | 21/28 | €24,461 | €24,201 | -€260 | -1.1% |
| Intangible fixed assets | 21 | - | €1,632 | +€1,632 | |
| Tangible fixed assets | 22/27 | €24,461 | €22,569 | -€1,892 | -7.7% |
| Plant, machinery and equipment | 23 | €17,353 | €17,396 | +€44 | +0.3% |
| Furniture and vehicles | 24 | €3,490 | €2,652 | -€838 | -24.0% |
| Other tangible fixed assets | 26 | €3,619 | €2,521 | -€1,098 | -30.3% |
| Current assets | 29/58 | €20,631 | €19,200 | -€1,432 | -6.9% |
| Stocks and contracts in progress | 3 | €6,540 | €6,022 | -€517 | -7.9% |
| Stocks | 30/36 | €6,540 | €6,022 | -€517 | -7.9% |
| Amounts receivable within one year | 40/41 | €6,237 | €7,889 | +€1,652 | +26.5% |
| Trade receivables | 40 | €4,875 | €5,068 | +€193 | +4.0% |
| Other amounts receivable | 41 | €1,362 | €2,821 | +€1,459 | +107% |
| Cash at bank and in hand | 54/58 | €6,551 | €981 | -€5,570 | -85.0% |
| Deferred charges and accrued income | 490/1 | €1,303 | €4,308 | +€3,004 | +231% |
| Total equity and liabilities | 10/49 | €45,092 | €43,401 | -€1,692 | -3.8% |
| Equity | 10/15 | -€63,128 | -€75,615 | -€12,488 | -19.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,128 | -€95,615 | -€12,488 | -15.0% |
| Amounts payable | 17/49 | €108,220 | €119,016 | +€10,796 | +10.0% |
| Amounts payable after more than one year | 17 | €517 | €12,517 | +€12,000 | +2,319% |
| Financial debts | 170/4 | €517 | €12,517 | +€12,000 | +2,319% |
| Amounts payable within one year | 42/48 | €107,702 | €106,499 | -€1,204 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €2,019 | €1,522 | -€497 | -24.6% |
| Financial debts | 43 | €2,011 | €5,267 | +€3,256 | +162% |
| Credit institutions | 430/8 | €2,011 | €5,267 | +€3,256 | +162% |
| Trade debts | 44 | €53,860 | €47,498 | -€6,363 | -11.8% |
| Suppliers | 440/4 | €53,860 | €47,498 | -€6,363 | -11.8% |
| Advances received on contracts in progress | 46 | €1,648 | €1,273 | -€375 | -22.7% |
| Taxes, remuneration and social security | 45 | €42,145 | €13,593 | -€28,552 | -67.7% |
| Taxes | 450/3 | €13,168 | €3,740 | -€9,428 | -71.6% |
| Remuneration and social security | 454/9 | €28,977 | €9,853 | -€19,124 | -66.0% |
| Other amounts payable | 47/48 | €6,019 | €37,346 | +€31,327 | +521% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €46,304 | €49,716 | +€3,412 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,512 | €6,010 | +€1,498 | +33.2% |
| Other operating charges | 640/8 | €3,364 | €4,321 | +€957 | +28.5% |
| Gross operating margin | 9900 | €35,425 | €49,545 | +€14,120 | +39.9% |
| Operating profit (loss) | 9901 | -€18,756 | -€10,503 | +€8,253 | +44.0% |
| Financial income | 75/76B | €9 | €0 | -€9 | -100% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -100% |
| Financial charges | 65/66B | €5,508 | €1,984 | -€3,524 | -64.0% |
| Recurring financial charges | 65 | €5,508 | €1,984 | -€3,524 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,256 | -€12,488 | +€11,768 | +48.5% |
| Profit (loss) for the period | 9904 | -€24,256 | -€12,488 | +€11,768 | +48.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,256 | -€12,488 | +€11,768 | +48.5% |
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.