RUDI DAEMS: 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.
RUDI DAEMS
Largest movements
- Cash -€32,291
down €32,291 (-16.0%), from €201,907 to €169,616
mainly Receivables within one year (-€32,004) and Investment in fixed assets (net) (-€15,197)
- Receivables within one year +€32,004
up €32,004 (+27.4%), from €116,936 to €148,940
of which Other amounts receivable: +€31,791
- Financial fixed assets +€9,750
up €9,750 (+3,900%), from €250 to €10,000
- Reserves +€13,333
up €13,333 (+1.7%), from €792,900 to €806,233
of which Distributable reserves: +€13,332
- Gross operating margin -€102,427
down €102,427 (-74.3%), from €137,856 to €35,429
- Staff costs -€43,272
down €43,272 (-97.9%), from €44,182 to €910
- Taxes -€9,906
down €9,906 (-55.7%), from €17,772 to €7,866
- Financial income -€5,949
down €5,949 (-86.2%), from €6,903 to €954
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 | €815,325 | €820,120 | +€4,795 | +0.6% |
| Fixed assets | 21/28 | €496,482 | €501,564 | +€5,082 | +1.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €496,232 | €491,564 | -€4,668 | -0.9% |
| Land and buildings | 22 | €254,746 | €250,379 | -€4,368 | -1.7% |
| Plant, machinery and equipment | 23 | €1,486 | €1,186 | -€300 | -20.2% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €240,000 | €240,000 | +€0 | 0.0% |
| Financial fixed assets | 28 | €250 | €10,000 | +€9,750 | +3,900% |
| Current assets | 29/58 | €318,843 | €318,556 | -€287 | -0.1% |
| Amounts receivable within one year | 40/41 | €116,936 | €148,940 | +€32,004 | +27.4% |
| Trade receivables | 40 | €3,667 | €3,880 | +€213 | +5.8% |
| Other amounts receivable | 41 | €113,269 | €145,060 | +€31,791 | +28.1% |
| Cash at bank and in hand | 54/58 | €201,907 | €169,616 | -€32,291 | -16.0% |
| Total equity and liabilities | 10/49 | €815,325 | €820,120 | +€4,795 | +0.6% |
| Equity | 10/15 | €799,100 | €812,433 | +€13,333 | +1.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €792,900 | €806,233 | +€13,333 | +1.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | +€0 | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €772,291 | €785,623 | +€13,332 | +1.7% |
| Amounts payable | 17/49 | €16,225 | €7,687 | -€8,538 | -52.6% |
| Amounts payable within one year | 42/48 | €16,225 | €7,687 | -€8,538 | -52.6% |
| Trade debts | 44 | €525 | €6 | -€519 | -98.8% |
| Suppliers | 440/4 | €525 | €6 | -€519 | -98.8% |
| Taxes, remuneration and social security | 45 | €15,700 | €7,681 | -€8,019 | -51.1% |
| Taxes | 450/3 | €15,700 | €7,681 | -€8,019 | -51.1% |
| Non-recurring operating income | 76A | €2,749 | - | -€2,749 | |
| Remuneration, social security and pensions | 62 | €44,182 | €910 | -€43,272 | -97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,655 | €10,115 | -€540 | -5.1% |
| Other operating charges | 640/8 | €4,058 | €4,159 | +€101 | +2.5% |
| Gross operating margin | 9900 | €137,856 | €35,429 | -€102,427 | -74.3% |
| Operating profit (loss) | 9901 | €78,961 | €20,244 | -€58,717 | -74.4% |
| Financial income | 75/76B | €6,903 | €954 | -€5,949 | -86.2% |
| Recurring financial income | 75 | €6,903 | €954 | -€5,949 | -86.2% |
| Financial charges | 65/66B | €1,005 | - | -€1,005 | |
| Recurring financial charges | 65 | €1,005 | - | -€1,005 | |
| Profit (loss) for the period before taxes | 9903 | €84,859 | €21,198 | -€63,661 | -75.0% |
| Income taxes | 67/77 | €17,772 | €7,866 | -€9,906 | -55.7% |
| Profit (loss) for the period | 9904 | €67,087 | €13,332 | -€53,755 | -80.1% |
| Profit (loss) for the period to be appropriated | 9905 | €67,087 | €13,332 | -€53,755 | -80.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.