RuCoLa: 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.
RuCoLa
Largest movements
- Cash +€59,599
up €59,599 (+122.7%), from €48,565 to €108,164
mainly Net result for the year (+€47,645) and Tax, wage and social debts (+€13,194)
- Receivables within one year +€2,936
up €2,936 (+13.9%), from €21,175 to €24,111
of which Trade receivables: +€2,889
- Deferred charges and accrued income -€2,556
down €2,556 (-75.9%), from €3,366 to €811
- Reserves +€46,045
up €46,045 (+94.7%), from €48,618 to €94,663
- Tax, wage and social debts +€13,194
up €13,194 (+67.2%), from €19,640 to €32,834
of which Taxes: +€14,036
- Gross operating margin -€2,283
down €2,283 (-3.5%), from €64,379 to €62,096
- Financial charges +€836
up €836 (+385.8%), from €217 to €1,053
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 | €73,106 | €133,086 | +€59,980 | +82.0% |
| Current assets | 29/58 | €73,106 | €133,086 | +€59,980 | +82.0% |
| Amounts receivable within one year | 40/41 | €21,175 | €24,111 | +€2,936 | +13.9% |
| Trade receivables | 40 | €21,175 | €24,064 | +€2,889 | +13.6% |
| Other amounts receivable | 41 | - | €47 | +€47 | |
| Cash at bank and in hand | 54/58 | €48,565 | €108,164 | +€59,599 | +122.7% |
| Deferred charges and accrued income | 490/1 | €3,366 | €811 | -€2,556 | -75.9% |
| Total equity and liabilities | 10/49 | €73,106 | €133,086 | +€59,980 | +82.0% |
| Equity | 10/15 | €51,618 | €97,663 | +€46,045 | +89.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €48,618 | €94,663 | +€46,045 | +94.7% |
| Distributable reserves | 133 | €48,618 | €94,663 | +€46,045 | +94.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €21,488 | €35,422 | +€13,934 | +64.8% |
| Amounts payable within one year | 42/48 | €21,488 | €35,422 | +€13,934 | +64.8% |
| Trade debts | 44 | €118 | €768 | +€650 | +551.2% |
| Suppliers | 440/4 | €118 | €768 | +€650 | +551.2% |
| Taxes, remuneration and social security | 45 | €19,640 | €32,834 | +€13,194 | +67.2% |
| Taxes | 450/3 | €18,798 | €32,834 | +€14,036 | +74.7% |
| Remuneration and social security | 454/9 | €842 | €0 | -€842 | -100.0% |
| Other amounts payable | 47/48 | €1,730 | €1,820 | +€90 | +5.2% |
| Other operating charges | 640/8 | €809 | €757 | -€52 | -6.5% |
| Gross operating margin | 9900 | €64,379 | €62,096 | -€2,283 | -3.5% |
| Operating profit (loss) | 9901 | €63,569 | €61,339 | -€2,230 | -3.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €217 | €1,053 | +€836 | +385.8% |
| Recurring financial charges | 65 | €217 | €1,053 | +€836 | +385.8% |
| Profit (loss) for the period before taxes | 9903 | €63,353 | €60,286 | -€3,067 | -4.8% |
| Income taxes | 67/77 | €13,135 | €12,641 | -€494 | -3.8% |
| Profit (loss) for the period | 9904 | €50,218 | €47,645 | -€2,572 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €50,218 | €47,645 | -€2,572 | -5.1% |
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 12 October 2026 via checked.be.