RUI & LI: 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.
RUI & LI
Largest movements
- Current investments -€70,000
down €70,000 (-100%), from €70,000 to €0
- Cash +€63,259
up €63,259 (+906%), from €6,981 to €70,240
mainly Current investments (+€70,000) and Depreciation (+€1,062)
- Tangible fixed assets -€1,062
down €1,062 (-34.1%), from €3,115 to €2,053
- Profit (loss) carried forward -€6,776
down €6,776 (-51.5%), from -€13,149 to -€19,925
- Trade debts -€1,951
down €1,951 (-96.1%), from €2,029 to €78
- Gross operating margin +€5,317
up €5,317 (+45.9%), from -€11,591 to -€6,274
- Financial income +€392
up €392 (+48.1%), from €816 to €1,208
of which Financial income: +€378
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 | €93,925 | €85,198 | -€8,727 | -9.3% |
| Fixed assets | 21/28 | €3,115 | €2,053 | -€1,062 | -34.1% |
| Tangible fixed assets | 22/27 | €3,115 | €2,053 | -€1,062 | -34.1% |
| Plant, machinery and equipment | 23 | €3,115 | €2,053 | -€1,062 | -34.1% |
| Current assets | 29/58 | €90,810 | €83,145 | -€7,665 | -8.4% |
| Amounts receivable within one year | 40/41 | €13,829 | €12,905 | -€924 | -6.7% |
| Trade receivables | 40 | €2,035 | €0 | -€2,035 | -100% |
| Other amounts receivable | 41 | €11,794 | €12,905 | +€1,111 | +9.4% |
| Current investments | 50/53 | €70,000 | €0 | -€70,000 | -100% |
| Cash at bank and in hand | 54/58 | €6,981 | €70,240 | +€63,259 | +906% |
| Total equity and liabilities | 10/49 | €93,925 | €85,198 | -€8,727 | -9.3% |
| Equity | 10/15 | €87,449 | €80,673 | -€6,776 | -7.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Contributions outside capital | 11 | €40,000 | - | -€40,000 | |
| Share premium | 1100/10 | €40,000 | - | -€40,000 | |
| Reserves | 13 | €60,598 | €60,598 | = | 0.0% |
| Distributable reserves | 133 | €60,598 | €60,598 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,149 | -€19,925 | -€6,776 | -51.5% |
| Amounts payable | 17/49 | €6,476 | €4,525 | -€1,951 | -30.1% |
| Amounts payable within one year | 42/48 | €6,476 | €4,525 | -€1,951 | -30.1% |
| Trade debts | 44 | €2,029 | €78 | -€1,951 | -96.1% |
| Suppliers | 440/4 | €2,029 | €78 | -€1,951 | -96.1% |
| Other amounts payable | 47/48 | €4,447 | €4,447 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,151 | €1,062 | -€89 | -7.7% |
| Other operating charges | 640/8 | €241 | €344 | +€104 | +43.1% |
| Gross operating margin | 9900 | -€11,591 | -€6,274 | +€5,317 | +45.9% |
| Operating profit (loss) | 9901 | -€12,983 | -€7,681 | +€5,302 | +40.8% |
| Financial income | 75/76B | €816 | €1,208 | +€392 | +48.1% |
| Recurring financial income | 75 | €816 | €1,194 | +€378 | +46.3% |
| Non-recurring financial income | 76B | - | €14 | +€14 | |
| Financial charges | 65/66B | €188 | €303 | +€115 | +61.0% |
| Recurring financial charges | 65 | €188 | €188 | -€0 | 0.0% |
| Non-recurring financial charges | 66B | - | €115 | +€115 | |
| Profit (loss) for the period before taxes | 9903 | -€12,356 | -€6,776 | +€5,580 | +45.2% |
| Profit (loss) for the period | 9904 | -€12,356 | -€6,776 | +€5,580 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,356 | -€6,776 | +€5,580 | +45.2% |
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 27 October 2026 via checked.be.