RUFFIO: 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.
RUFFIO
Largest movements
- Cash -€33,131
down €33,131 (-84.3%), from €39,290 to €6,159
mainly Tax, wage and social debts (-€22,770) and Net result for the year (-€13,116)
- Financial fixed assets +€5,000
new in 2025: €5,000
- Deferred charges and accrued income -€1,581
down €1,581 (-60.7%), from €2,604 to €1,023
- Tax, wage and social debts -€22,770
down €22,770 (-75.3%), from €30,243 to €7,473
- Profit (loss) carried forward -€13,116
new in 2025: -€13,116
- Other debts +€8,071
up €8,071 (+343.4%), from €2,350 to €10,422
- Gross operating margin -€32,813
down €32,813, from €23,016 to -€9,798
- Depreciation -€6,858
down €6,858 (-96.1%), from €7,138 to €280
- Taxes -€5,233
down €5,233 (-94.7%), from €5,527 to €294
- Other operating charges -€337
down €337 (-35.8%), from €942 to €605
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 | €139,168 | €110,094 | -€29,074 | -20.9% |
| Fixed assets | 21/28 | €25,326 | €30,286 | +€4,959 | +19.6% |
| Tangible fixed assets | 22/27 | €25,326 | €25,286 | -€41 | -0.2% |
| Furniture and vehicles | 24 | €25,326 | €25,286 | -€41 | -0.2% |
| Financial fixed assets | 28 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €113,842 | €79,809 | -€34,033 | -29.9% |
| Amounts receivable within one year | 40/41 | €71,948 | €72,627 | +€679 | +0.9% |
| Trade receivables | 40 | €2,354 | - | -€2,354 | |
| Other amounts receivable | 41 | €69,594 | €72,627 | +€3,033 | +4.4% |
| Cash at bank and in hand | 54/58 | €39,290 | €6,159 | -€33,131 | -84.3% |
| Deferred charges and accrued income | 490/1 | €2,604 | €1,023 | -€1,581 | -60.7% |
| Total equity and liabilities | 10/49 | €139,168 | €110,094 | -€29,074 | -20.9% |
| Equity | 10/15 | €104,738 | €91,622 | -€13,116 | -12.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €101,738 | €101,738 | = | 0.0% |
| Distributable reserves | 133 | €101,738 | €101,738 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€13,116 | -€13,116 | |
| Amounts payable | 17/49 | €34,431 | €18,473 | -€15,958 | -46.3% |
| Amounts payable within one year | 42/48 | €34,239 | €18,395 | -€15,843 | -46.3% |
| Trade debts | 44 | €1,646 | €500 | -€1,145 | -69.6% |
| Suppliers | 440/4 | €1,646 | €500 | -€1,145 | -69.6% |
| Taxes, remuneration and social security | 45 | €30,243 | €7,473 | -€22,770 | -75.3% |
| Taxes | 450/3 | €30,243 | €7,473 | -€22,770 | -75.3% |
| Other amounts payable | 47/48 | €2,350 | €10,422 | +€8,071 | +343.4% |
| Accrued charges and deferred income | 492/3 | €192 | €77 | -€115 | -59.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,138 | €280 | -€6,858 | -96.1% |
| Other operating charges | 640/8 | €942 | €605 | -€337 | -35.8% |
| Non-recurring operating charges | 66A | - | €3,839 | +€3,839 | |
| Gross operating margin | 9900 | €23,016 | -€9,798 | -€32,813 | |
| Operating profit (loss) | 9901 | €14,935 | -€14,522 | -€29,457 | |
| Financial income | 75/76B | €1,546 | €1,771 | +€226 | +14.6% |
| Recurring financial income | 75 | €1,546 | €1,771 | +€226 | +14.6% |
| Financial charges | 65/66B | €93 | €72 | -€21 | -22.6% |
| Recurring financial charges | 65 | €93 | €72 | -€21 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €16,387 | -€12,822 | -€29,210 | |
| Income taxes | 67/77 | €5,527 | €294 | -€5,233 | -94.7% |
| Profit (loss) for the period | 9904 | €10,861 | -€13,116 | -€23,976 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,861 | -€13,116 | -€23,976 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.