RUFFE: what changed
Two fiscal 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.
RUFFE
Largest movements
- Cash +€6,708
up €6,708 (+11.1%), from €60,362 to €67,069
mainly Accrued charges and deferred income (+€3,233) and Other debts (+€1,088)
- Accrued charges and deferred income +€3,233
up €3,233 (+208.0%), from €1,555 to €4,788
- Other debts +€1,088
up €1,088 (+4.4%), from €24,727 to €25,815
- Gross operating margin +€3,970
up €3,970 (+277.3%), from €1,431 to €5,401
- Other operating charges -€457
down €457 (-27.1%), from €1,688 to €1,230
- Financial charges +€429
up €429 (+26.5%), from €1,620 to €2,050
- Taxes +€166
up €166 (+46.7%), from €357 to €523
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 | €96,412 | €102,048 | +€5,636 | +5.8% |
| Fixed assets | 21/28 | €8,309 | €7,643 | -€666 | -8.0% |
| Tangible fixed assets | 22/27 | €8,309 | €7,643 | -€666 | -8.0% |
| Land and buildings | 22 | €7,096 | €6,758 | -€339 | -4.8% |
| Plant, machinery and equipment | 23 | €1,213 | €885 | -€327 | -27.0% |
| Current assets | 29/58 | €88,103 | €94,405 | +€6,302 | +7.2% |
| Amounts receivable within one year | 40/41 | €26,272 | €25,878 | -€394 | -1.5% |
| Trade receivables | 40 | €26,267 | €21,038 | -€5,229 | -19.9% |
| Other amounts receivable | 41 | €5 | €4,840 | +€4,835 | +102441.3% |
| Cash at bank and in hand | 54/58 | €60,362 | €67,069 | +€6,708 | +11.1% |
| Deferred charges and accrued income | 490/1 | €1,470 | €1,458 | -€12 | -0.8% |
| Total equity and liabilities | 10/49 | €96,412 | €102,048 | +€5,636 | +5.8% |
| Equity | 10/15 | €67,769 | €68,701 | +€933 | +1.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €36,908 | €37,843 | +€934 | +2.5% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100.0% |
| Other | 1319 | €1,859 | €0 | -€1,859 | -100.0% |
| Distributable reserves | 133 | €35,049 | €37,843 | +€2,794 | +8.0% |
| Profit (loss) carried forward | 14 | €24,663 | €24,661 | -€2 | 0.0% |
| Amounts payable | 17/49 | €28,643 | €33,347 | +€4,704 | +16.4% |
| Amounts payable within one year | 42/48 | €27,088 | €28,559 | +€1,470 | +5.4% |
| Trade debts | 44 | €402 | €736 | +€334 | +83.0% |
| Suppliers | 440/4 | €402 | €736 | +€334 | +83.0% |
| Taxes, remuneration and social security | 45 | €1,960 | €2,008 | +€48 | +2.5% |
| Taxes | 450/3 | €1,960 | €1,208 | -€752 | -38.4% |
| Remuneration and social security | 454/9 | - | €800 | +€800 | |
| Other amounts payable | 47/48 | €24,727 | €25,815 | +€1,088 | +4.4% |
| Accrued charges and deferred income | 492/3 | €1,555 | €4,788 | +€3,233 | +208.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €666 | €666 | = | 0.0% |
| Other operating charges | 640/8 | €1,688 | €1,230 | -€457 | -27.1% |
| Gross operating margin | 9900 | €1,431 | €5,401 | +€3,970 | +277.3% |
| Operating profit (loss) | 9901 | -€922 | €3,505 | +€4,427 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €1,620 | €2,050 | +€429 | +26.5% |
| Recurring financial charges | 65 | €1,620 | €2,050 | +€429 | +26.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,542 | €1,455 | +€3,997 | |
| Income taxes | 67/77 | €357 | €523 | +€166 | +46.7% |
| Profit (loss) for the period | 9904 | -€2,898 | €933 | +€3,831 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,898 | €933 | +€3,831 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.