RUFO: 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.
RUFO
Largest movements
- Cash +€8,393
up €8,393 (+29.6%), from €28,372 to €36,765
mainly Other debts (+€3,928) and Receivables within one year (+€3,422)
- Receivables within one year -€3,422
down €3,422 (-20.5%), from €16,662 to €13,240
of which Trade receivables: -€4,683
- Other debts +€3,928
up €3,928 (+8.7%), from €45,069 to €48,997
- Profit (loss) carried forward +€3,009
up €3,009 (+60.4%), from -€4,984 to -€1,975
- Trade debts -€2,063
down €2,063 (-64.5%), from €3,197 to €1,134
- Financial income +€4,531
up €4,531 (+729%), from €622 to €5,153
- Gross operating margin -€3,268
down €3,268 (-32.7%), from €9,985 to €6,716
- Financial charges +€886
up €886 (+34.5%), from €2,571 to €3,458
- Other operating charges -€316
down €316 (-21.7%), from €1,460 to €1,144
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 | €119,603 | €124,478 | +€4,876 | +4.1% |
| Current assets | 29/58 | €119,603 | €124,478 | +€4,876 | +4.1% |
| Amounts receivable within one year | 40/41 | €16,662 | €13,240 | -€3,422 | -20.5% |
| Trade receivables | 40 | €16,662 | €11,979 | -€4,683 | -28.1% |
| Other amounts receivable | 41 | - | €1,261 | +€1,261 | |
| Current investments | 50/53 | €73,397 | €73,397 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28,372 | €36,765 | +€8,393 | +29.6% |
| Deferred charges and accrued income | 490/1 | €1,172 | €1,077 | -€95 | -8.1% |
| Total equity and liabilities | 10/49 | €119,603 | €124,478 | +€4,876 | +4.1% |
| Equity | 10/15 | €66,362 | €69,371 | +€3,009 | +4.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €52,753 | €52,753 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €50,894 | €50,894 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,984 | -€1,975 | +€3,009 | +60.4% |
| Amounts payable | 17/49 | €53,241 | €55,108 | +€1,867 | +3.5% |
| Amounts payable within one year | 42/48 | €50,741 | €51,778 | +€1,036 | +2.0% |
| Trade debts | 44 | €3,197 | €1,134 | -€2,063 | -64.5% |
| Suppliers | 440/4 | €3,197 | €1,134 | -€2,063 | -64.5% |
| Taxes, remuneration and social security | 45 | €2,476 | €1,647 | -€829 | -33.5% |
| Taxes | 450/3 | €2,476 | €1,647 | -€829 | -33.5% |
| Other amounts payable | 47/48 | €45,069 | €48,997 | +€3,928 | +8.7% |
| Accrued charges and deferred income | 492/3 | €2,499 | €3,330 | +€830 | +33.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €1,460 | €1,144 | -€316 | -21.7% |
| Gross operating margin | 9900 | €9,985 | €6,716 | -€3,268 | -32.7% |
| Operating profit (loss) | 9901 | €8,525 | €5,573 | -€2,952 | -34.6% |
| Financial income | 75/76B | €622 | €5,153 | +€4,531 | +729% |
| Recurring financial income | 75 | €622 | €5,153 | +€4,531 | +729% |
| Financial charges | 65/66B | €2,571 | €3,458 | +€886 | +34.5% |
| Recurring financial charges | 65 | €2,571 | €3,458 | +€886 | +34.5% |
| Profit (loss) for the period before taxes | 9903 | €6,575 | €7,268 | +€693 | +10.5% |
| Income taxes | 67/77 | €4,279 | €4,259 | -€20 | -0.5% |
| Profit (loss) for the period | 9904 | €2,296 | €3,009 | +€713 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,296 | €3,009 | +€713 | +31.1% |
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 13 October 2026 via checked.be.