RUITENHEER: 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.
RUITENHEER
Largest movements
- Cash -€13,345
down €13,345 (-16.0%), from €83,616 to €70,271
mainly Contributions, distributions and other (-€26,369) and Other debts (-€5,987)
- Deferred charges and accrued income -€3,419
down €3,419 (-36.8%), from €9,301 to €5,882
- Receivables within one year -€1,966
down €1,966 (-19.2%), from €10,244 to €8,277
of which Other amounts receivable: -€3,103
- Reserves -€12,748
down €12,748 (-14.5%), from €87,939 to €75,191
of which Distributable reserves: -€12,748
- Other debts -€5,987
down €5,987 (-67.1%), from €8,918 to €2,930
- Gross operating margin -€5,076
down €5,076 (-18.3%), from €27,748 to €22,672
- Taxes -€1,309
down €1,309 (-19.6%), from €6,670 to €5,361
- Depreciation -€452
down €452 (-36.2%), from €1,249 to €796
- Financial charges -€385
down €385 (-15.3%), from €2,519 to €2,134
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 | €104,984 | €86,083 | -€18,901 | -18.0% |
| Fixed assets | 21/28 | €1,824 | €1,653 | -€171 | -9.4% |
| Tangible fixed assets | 22/27 | €1,824 | €1,653 | -€171 | -9.4% |
| Plant, machinery and equipment | 23 | €759 | €437 | -€323 | -42.5% |
| Furniture and vehicles | 24 | €1,065 | €1,216 | +€151 | +14.2% |
| Current assets | 29/58 | €103,160 | €84,430 | -€18,730 | -18.2% |
| Amounts receivable within one year | 40/41 | €10,244 | €8,277 | -€1,966 | -19.2% |
| Trade receivables | 40 | €5,439 | €6,576 | +€1,137 | +20.9% |
| Other amounts receivable | 41 | €4,805 | €1,702 | -€3,103 | -64.6% |
| Cash at bank and in hand | 54/58 | €83,616 | €70,271 | -€13,345 | -16.0% |
| Deferred charges and accrued income | 490/1 | €9,301 | €5,882 | -€3,419 | -36.8% |
| Total equity and liabilities | 10/49 | €104,984 | €86,083 | -€18,901 | -18.0% |
| Equity | 10/15 | €88,939 | €76,191 | -€12,748 | -14.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €87,939 | €75,191 | -€12,748 | -14.5% |
| Tax-exempt reserves | 132 | €193 | €193 | = | 0.0% |
| Distributable reserves | 133 | €87,746 | €74,998 | -€12,748 | -14.5% |
| Amounts payable | 17/49 | €16,045 | €9,892 | -€6,153 | -38.3% |
| Amounts payable within one year | 42/48 | €16,045 | €9,892 | -€6,153 | -38.3% |
| Trade debts | 44 | €3,601 | €3,724 | +€123 | +3.4% |
| Suppliers | 440/4 | €3,601 | €3,724 | +€123 | +3.4% |
| Taxes, remuneration and social security | 45 | €3,526 | €3,237 | -€289 | -8.2% |
| Taxes | 450/3 | €3,526 | €3,237 | -€289 | -8.2% |
| Other amounts payable | 47/48 | €8,918 | €2,930 | -€5,987 | -67.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,249 | €796 | -€452 | -36.2% |
| Other operating charges | 640/8 | €882 | €908 | +€26 | +2.9% |
| Gross operating margin | 9900 | €27,748 | €22,672 | -€5,076 | -18.3% |
| Operating profit (loss) | 9901 | €25,617 | €20,967 | -€4,650 | -18.2% |
| Financial income | 75/76B | €83 | €149 | +€66 | +80.1% |
| Recurring financial income | 75 | €83 | €149 | +€66 | +80.1% |
| Financial charges | 65/66B | €2,519 | €2,134 | -€385 | -15.3% |
| Recurring financial charges | 65 | €2,519 | €2,134 | -€385 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €23,181 | €18,982 | -€4,198 | -18.1% |
| Income taxes | 67/77 | €6,670 | €5,361 | -€1,309 | -19.6% |
| Profit (loss) for the period | 9904 | €16,510 | €13,621 | -€2,889 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,510 | €13,621 | -€2,889 | -17.5% |
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 22 October 2026 via checked.be.