RUHAN & AKBAR: 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.
RUHAN & AKBAR
Largest movements
- Tangible fixed assets -€2,353
no longer reported in 2025 (was €2,353)
- Cash -€312
down €312 (-4.8%), from €6,481 to €6,168
mainly Net result for the year (-€3,530) and Trade debts (-€3,412)
- Other debts +€4,276
up €4,276 (+19.6%), from €21,807 to €26,083
- Profit (loss) carried forward -€3,530
down €3,530 (-3.2%), from -€110,452 to -€113,982
- Trade debts -€3,412
down €3,412 (-3.4%), from €100,632 to €97,220
- Gross operating margin +€13,781
up €13,781 (+97.1%), from -€14,186 to -€405
- Financial charges -€364
down €364 (-49.5%), from €735 to €371
- Other operating charges -€248
down €248 (-38.3%), from €648 to €400
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 | €12,510 | €9,845 | -€2,666 | -21.3% |
| Fixed assets | 21/28 | €2,353 | - | -€2,353 | |
| Tangible fixed assets | 22/27 | €2,353 | - | -€2,353 | |
| Furniture and vehicles | 24 | €2,353 | - | -€2,353 | |
| Current assets | 29/58 | €10,157 | €9,845 | -€312 | -3.1% |
| Amounts receivable within one year | 40/41 | €3,677 | €3,677 | = | 0.0% |
| Trade receivables | 40 | €1,688 | €1,688 | = | 0.0% |
| Other amounts receivable | 41 | €1,989 | €1,989 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,481 | €6,168 | -€312 | -4.8% |
| Total equity and liabilities | 10/49 | €12,510 | €9,845 | -€2,666 | -21.3% |
| Equity | 10/15 | -€109,928 | -€113,458 | -€3,530 | -3.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €18,500 | €18,500 | = | 0.0% |
| Reserves | 13 | €425 | €425 | = | 0.0% |
| Non-distributable reserves | 130/1 | €425 | €425 | = | 0.0% |
| Legal reserve | 130 | €425 | €425 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,452 | -€113,982 | -€3,530 | -3.2% |
| Amounts payable | 17/49 | €122,438 | €123,303 | +€864 | +0.7% |
| Amounts payable within one year | 42/48 | €122,438 | €123,303 | +€864 | +0.7% |
| Trade debts | 44 | €100,632 | €97,220 | -€3,412 | -3.4% |
| Suppliers | 440/4 | €100,632 | €97,220 | -€3,412 | -3.4% |
| Other amounts payable | 47/48 | €21,807 | €26,083 | +€4,276 | +19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,353 | €2,353 | = | 0.0% |
| Other operating charges | 640/8 | €648 | €400 | -€248 | -38.3% |
| Gross operating margin | 9900 | -€14,186 | -€405 | +€13,781 | +97.1% |
| Operating profit (loss) | 9901 | -€17,187 | -€3,158 | +€14,029 | +81.6% |
| Financial charges | 65/66B | €735 | €371 | -€364 | -49.5% |
| Recurring financial charges | 65 | €735 | €371 | -€364 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,922 | -€3,530 | +€14,393 | +80.3% |
| Profit (loss) for the period | 9904 | -€17,922 | -€3,530 | +€14,393 | +80.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,922 | -€3,530 | +€14,393 | +80.3% |
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 19 October 2026 via checked.be.