RUKA: 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.
RUKA
Largest movements
- Cash +€101,861
up €101,861 (+147.6%), from €69,029 to €170,890
mainly Net result for the year (+€85,917) and Depreciation (+€60,274)
- Tangible fixed assets -€53,511
down €53,511 (-7.2%), from €747,971 to €694,460
of which Furniture and vehicles: -€32,817
- Receivables within one year +€41,159
up €41,159 (+15.2%), from €270,873 to €312,033
of which Other amounts receivable: +€33,645
- Reserves +€85,917
up €85,917 (+6.5%), from €1.3m to €1.4m
of which Distributable reserves: +€85,917
- Other debts -€52,185
down €52,185 (-48.9%), from €106,657 to €54,472
- Tax, wage and social debts +€36,092
up €36,092 (+95.9%), from €37,627 to €73,720
- Gross operating margin +€49,809
up €49,809 (+33.8%), from €147,528 to €197,337
- Financial income -€18,472
down €18,472 (-75.0%), from €24,638 to €6,166
- Depreciation +€17,748
up €17,748 (+41.7%), from €42,526 to €60,274
- Taxes +€6,563
up €6,563 (+15.7%), from €41,690 to €48,253
- Financial charges +€4,440
up €4,440 (+313.4%), from €1,417 to €5,856
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 | €1,524,765 | €1,613,442 | +€88,677 | +5.8% |
| Fixed assets | 21/28 | €747,998 | €694,486 | -€53,511 | -7.2% |
| Tangible fixed assets | 22/27 | €747,971 | €694,460 | -€53,511 | -7.2% |
| Land and buildings | 22 | €592,695 | €567,295 | -€25,400 | -4.3% |
| Plant, machinery and equipment | 23 | €14,830 | €19,535 | +€4,705 | +31.7% |
| Furniture and vehicles | 24 | €140,447 | €107,629 | -€32,817 | -23.4% |
| Financial fixed assets | 28 | €26 | €26 | = | 0.0% |
| Current assets | 29/58 | €776,767 | €918,956 | +€142,189 | +18.3% |
| Amounts receivable within one year | 40/41 | €270,873 | €312,033 | +€41,159 | +15.2% |
| Trade receivables | 40 | €25,410 | €32,924 | +€7,514 | +29.6% |
| Other amounts receivable | 41 | €245,463 | €279,109 | +€33,645 | +13.7% |
| Current investments | 50/53 | €430,000 | €430,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €69,029 | €170,890 | +€101,861 | +147.6% |
| Deferred charges and accrued income | 490/1 | €6,865 | €6,033 | -€831 | -12.1% |
| Total equity and liabilities | 10/49 | €1,524,765 | €1,613,442 | +€88,677 | +5.8% |
| Equity | 10/15 | €1,378,801 | €1,464,719 | +€85,917 | +6.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,316,801 | €1,402,719 | +€85,917 | +6.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,035 | €9,035 | = | 0.0% |
| Distributable reserves | 133 | €1,301,566 | €1,387,484 | +€85,917 | +6.6% |
| Amounts payable | 17/49 | €145,963 | €148,723 | +€2,760 | +1.9% |
| Amounts payable within one year | 42/48 | €145,236 | €143,864 | -€1,372 | -0.9% |
| Trade debts | 44 | €952 | €15,673 | +€14,721 | +1546.6% |
| Suppliers | 440/4 | €952 | €15,673 | +€14,721 | +1546.6% |
| Taxes, remuneration and social security | 45 | €37,627 | €73,720 | +€36,092 | +95.9% |
| Taxes | 450/3 | €37,627 | €73,720 | +€36,092 | +95.9% |
| Other amounts payable | 47/48 | €106,657 | €54,472 | -€52,185 | -48.9% |
| Accrued charges and deferred income | 492/3 | €727 | €4,858 | +€4,131 | +568.4% |
| Non-recurring operating income | 76A | - | €34,388 | +€34,388 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,526 | €60,274 | +€17,748 | +41.7% |
| Other operating charges | 640/8 | €3,765 | €3,203 | -€563 | -14.9% |
| Gross operating margin | 9900 | €147,528 | €197,337 | +€49,809 | +33.8% |
| Operating profit (loss) | 9901 | €101,236 | €133,860 | +€32,624 | +32.2% |
| Financial income | 75/76B | €24,638 | €6,166 | -€18,472 | -75.0% |
| Recurring financial income | 75 | €24,638 | €6,166 | -€18,472 | -75.0% |
| Financial charges | 65/66B | €1,417 | €5,856 | +€4,440 | +313.4% |
| Recurring financial charges | 65 | €1,417 | €5,856 | +€4,440 | +313.4% |
| Profit (loss) for the period before taxes | 9903 | €124,457 | €134,170 | +€9,713 | +7.8% |
| Income taxes | 67/77 | €41,690 | €48,253 | +€6,563 | +15.7% |
| Profit (loss) for the period | 9904 | €82,767 | €85,917 | +€3,150 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €82,767 | €85,917 | +€3,150 | +3.8% |
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 7 October 2026 via checked.be.