RUDANOU: 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.
RUDANOU
Largest movements
- Tangible fixed assets +€24,870
up €24,870 (+81.0%), from €30,696 to €55,566
of which Land and buildings: +€26,129
- Cash -€20,249
down €20,249 (-30.3%), from €66,719 to €46,470
mainly Investment in fixed assets (net) (-€28,060) and Trade debts (-€208)
- Reserves +€3,144
up €3,144 (+8.0%), from €39,090 to €42,234
of which Distributable reserves: +€3,144
- Tax, wage and social debts +€1,686
up €1,686 (+1,618%), from €104 to €1,790
- Gross operating margin +€8,832
up €8,832 (+320%), from €2,762 to €11,594
- Other operating charges +€2,743
up €2,743 (+543%), from €505 to €3,249
- Taxes +€1,795
up €1,795 (+1,653%), from €109 to €1,904
- Depreciation +€1,600
up €1,600 (+101%), from €1,589 to €3,189
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 | €97,415 | €102,036 | +€4,621 | +4.7% |
| Fixed assets | 21/28 | €30,696 | €55,566 | +€24,870 | +81.0% |
| Tangible fixed assets | 22/27 | €30,696 | €55,566 | +€24,870 | +81.0% |
| Land and buildings | 22 | €28,296 | €54,424 | +€26,129 | +92.3% |
| Plant, machinery and equipment | 23 | €321 | - | -€321 | |
| Furniture and vehicles | 24 | €2,080 | €1,142 | -€938 | -45.1% |
| Current assets | 29/58 | €66,719 | €46,470 | -€20,249 | -30.3% |
| Cash at bank and in hand | 54/58 | €66,719 | €46,470 | -€20,249 | -30.3% |
| Total equity and liabilities | 10/49 | €97,415 | €102,036 | +€4,621 | +4.7% |
| Equity | 10/15 | €93,802 | €96,946 | +€3,144 | +3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,090 | €42,234 | +€3,144 | +8.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €37,230 | €40,374 | +€3,144 | +8.4% |
| Profit (loss) carried forward | 14 | €36,112 | €36,112 | = | 0.0% |
| Amounts payable | 17/49 | €3,613 | €5,090 | +€1,477 | +40.9% |
| Amounts payable after more than one year | 17 | €2,206 | €2,206 | = | 0.0% |
| Other amounts payable | 178/9 | €2,206 | €2,206 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,406 | €2,884 | +€1,477 | +105% |
| Trade debts | 44 | €666 | €457 | -€208 | -31.3% |
| Suppliers | 440/4 | €666 | €457 | -€208 | -31.3% |
| Taxes, remuneration and social security | 45 | €104 | €1,790 | +€1,686 | +1,618% |
| Taxes | 450/3 | €104 | €1,790 | +€1,686 | +1,618% |
| Other amounts payable | 47/48 | €637 | €637 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,589 | €3,189 | +€1,600 | +101% |
| Other operating charges | 640/8 | €505 | €3,249 | +€2,743 | +543% |
| Gross operating margin | 9900 | €2,762 | €11,594 | +€8,832 | +320% |
| Operating profit (loss) | 9901 | €668 | €5,156 | +€4,488 | +672% |
| Financial income | 75/76B | €25 | €15 | -€10 | -38.9% |
| Recurring financial income | 75 | €25 | €15 | -€10 | -38.9% |
| Financial charges | 65/66B | €119 | €124 | +€5 | +4.2% |
| Recurring financial charges | 65 | €119 | €124 | +€5 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €574 | €5,048 | +€4,474 | +779% |
| Income taxes | 67/77 | €109 | €1,904 | +€1,795 | +1,653% |
| Profit (loss) for the period | 9904 | €465 | €3,144 | +€2,679 | +576% |
| Profit (loss) for the period to be appropriated | 9905 | €465 | €3,144 | +€2,679 | +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 20 October 2026 via checked.be.