Ruess Consulting: 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.
Ruess Consulting
Largest movements
- Receivables within one year +€60,978
up €60,978 (+271%), from €22,488 to €83,466
of which Other amounts receivable: +€70,039
- Cash +€30,341
up €30,341 (+46.3%), from €65,551 to €95,892
mainly Net result for the year (+€125,255) and Other debts (+€32,204)
- Financial fixed assets +€12,000
up €12,000 (+222%), from €5,400 to €17,400
- Profit (loss) carried forward +€75,255
up €75,255 (+144%), from €52,397 to €127,652
- Other debts +€32,204
up €32,204 (+105%), from €30,601 to €62,805
- Tax, wage and social debts -€2,834
down €2,834 (-45.9%), from €6,176 to €3,342
of which Taxes: -€3,834
- Trade debts -€2,565
down €2,565 (-50.7%), from €5,064 to €2,498
- Debts after one year -€2,422
down €2,422 (-36.1%), from €6,709 to €4,288
- Gross operating margin +€82,875
up €82,875 (+293%), from €28,301 to €111,176
- Taxes +€20,884
up €20,884 (+298%), from €7,002 to €27,886
- Financial income +€8,100
up €8,100 (+20.0%), from €40,500 to €48,600
- Write-downs +€2,700
new in 2025: €2,700
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 | €107,278 | €207,523 | +€100,245 | +93.4% |
| Fixed assets | 21/28 | €17,631 | €27,948 | +€10,318 | +58.5% |
| Tangible fixed assets | 22/27 | €12,231 | €10,548 | -€1,683 | -13.8% |
| Furniture and vehicles | 24 | €719 | €365 | -€354 | -49.2% |
| Other tangible fixed assets | 26 | €11,512 | €10,184 | -€1,329 | -11.5% |
| Financial fixed assets | 28 | €5,400 | €17,400 | +€12,000 | +222% |
| Current assets | 29/58 | €89,647 | €179,575 | +€89,928 | +100% |
| Amounts receivable within one year | 40/41 | €22,488 | €83,466 | +€60,978 | +271% |
| Trade receivables | 40 | €22,382 | €13,321 | -€9,061 | -40.5% |
| Other amounts receivable | 41 | €106 | €70,145 | +€70,039 | +66,100% |
| Cash at bank and in hand | 54/58 | €65,551 | €95,892 | +€30,341 | +46.3% |
| Deferred charges and accrued income | 490/1 | €1,608 | €217 | -€1,392 | -86.5% |
| Total equity and liabilities | 10/49 | €107,278 | €207,523 | +€100,245 | +93.4% |
| Equity | 10/15 | €55,397 | €130,652 | +€75,255 | +136% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,397 | €127,652 | +€75,255 | +144% |
| Amounts payable | 17/49 | €51,881 | €76,871 | +€24,990 | +48.2% |
| Amounts payable after more than one year | 17 | €6,709 | €4,288 | -€2,422 | -36.1% |
| Financial debts | 170/4 | €6,709 | €4,288 | -€2,422 | -36.1% |
| Amounts payable within one year | 42/48 | €45,172 | €72,415 | +€27,244 | +60.3% |
| Current portion of amounts payable after more than one year | 42 | €2,315 | €2,422 | +€107 | +4.6% |
| Financial debts | 43 | €1,016 | €1,348 | +€332 | +32.7% |
| Credit institutions | 430/8 | €1,016 | €1,348 | +€332 | +32.7% |
| Trade debts | 44 | €5,064 | €2,498 | -€2,565 | -50.7% |
| Suppliers | 440/4 | €5,064 | €2,498 | -€2,565 | -50.7% |
| Taxes, remuneration and social security | 45 | €6,176 | €3,342 | -€2,834 | -45.9% |
| Taxes | 450/3 | €5,176 | €1,342 | -€3,834 | -74.1% |
| Remuneration and social security | 454/9 | €1,000 | €2,000 | +€1,000 | +100% |
| Other amounts payable | 47/48 | €30,601 | €62,805 | +€32,204 | +105% |
| Accrued charges and deferred income | 492/3 | - | €168 | +€168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,261 | €1,683 | -€578 | -25.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,700 | +€2,700 | |
| Gross operating margin | 9900 | €28,301 | €111,176 | +€82,875 | +293% |
| Operating profit (loss) | 9901 | €26,040 | €106,793 | +€80,753 | +310% |
| Financial income | 75/76B | €40,500 | €48,600 | +€8,100 | +20.0% |
| Recurring financial income | 75 | €40,500 | €48,600 | +€8,100 | +20.0% |
| Financial charges | 65/66B | €2,968 | €2,252 | -€716 | -24.1% |
| Recurring financial charges | 65 | €2,968 | €2,252 | -€716 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €63,572 | €153,141 | +€89,569 | +141% |
| Income taxes | 67/77 | €7,002 | €27,886 | +€20,884 | +298% |
| Profit (loss) for the period | 9904 | €56,569 | €125,255 | +€68,685 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €56,569 | €125,255 | +€68,685 | +121% |
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 15 October 2026 via checked.be.