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
- Tangible fixed assets -€4,703
down €4,703 (-56.4%), from €8,341 to €3,638
of which Furniture and vehicles: -€6,148
- Receivables within one year -€1,245
down €1,245 (-100.0%), from €1,245 to €0
- Cash +€436
up €436 (+17.2%), from €2,531 to €2,967
mainly Depreciation (+€6,208) and Receivables within one year (+€1,245)
- Stocks and contracts -€430
down €430 (-58.0%), from €740 to €311
- Profit (loss) carried forward -€4,808
down €4,808 (-51.9%), from -€9,259 to -€14,067
- Trade debts -€1,267
down €1,267 (-86.8%), from €1,459 to €193
- Tax, wage and social debts +€133
up €133 (+11.1%), from €1,195 to €1,328
- Taxes -€3,185
down €3,185, from €1,665 to -€1,520
- Gross operating margin -€1,379
down €1,379 (-49.2%), from €2,800 to €1,422
- Depreciation -€820
down €820 (-11.7%), from €7,028 to €6,208
- Other operating charges +€324
up €324 (+28.8%), from €1,127 to €1,451
- Financial charges +€36
up €36 (+66.7%), from €54 to €90
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 | €12,858 | €6,916 | -€5,942 | -46.2% |
| Fixed assets | 21/28 | €8,341 | €3,638 | -€4,703 | -56.4% |
| Tangible fixed assets | 22/27 | €8,341 | €3,638 | -€4,703 | -56.4% |
| Furniture and vehicles | 24 | €8,341 | €2,193 | -€6,148 | -73.7% |
| Other tangible fixed assets | 26 | - | €1,445 | +€1,445 | |
| Current assets | 29/58 | €4,517 | €3,278 | -€1,239 | -27.4% |
| Stocks and contracts in progress | 3 | €740 | €311 | -€430 | -58.0% |
| Stocks | 30/36 | €740 | €311 | -€430 | -58.0% |
| Amounts receivable within one year | 40/41 | €1,245 | €0 | -€1,245 | -100.0% |
| Other amounts receivable | 41 | €1,245 | €0 | -€1,245 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,531 | €2,967 | +€436 | +17.2% |
| Total equity and liabilities | 10/49 | €12,858 | €6,916 | -€5,942 | -46.2% |
| Equity | 10/15 | €9,003 | €4,195 | -€4,808 | -53.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,062 | €12,062 | = | 0.0% |
| Non-distributable reserves | 130/1 | €262 | €262 | = | 0.0% |
| Reserves not available under the articles | 1311 | €262 | €262 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,800 | €8,800 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,259 | -€14,067 | -€4,808 | -51.9% |
| Amounts payable | 17/49 | €3,855 | €2,721 | -€1,134 | -29.4% |
| Amounts payable within one year | 42/48 | €3,855 | €2,721 | -€1,134 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €1,201 | €1,201 | = | 0.0% |
| Trade debts | 44 | €1,459 | €193 | -€1,267 | -86.8% |
| Suppliers | 440/4 | €1,459 | €193 | -€1,267 | -86.8% |
| Taxes, remuneration and social security | 45 | €1,195 | €1,328 | +€133 | +11.1% |
| Taxes | 450/3 | €1,195 | €1,328 | +€133 | +11.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,028 | €6,208 | -€820 | -11.7% |
| Other operating charges | 640/8 | €1,127 | €1,451 | +€324 | +28.8% |
| Gross operating margin | 9900 | €2,800 | €1,422 | -€1,379 | -49.2% |
| Operating profit (loss) | 9901 | -€5,355 | -€6,238 | -€883 | -16.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €54 | €90 | +€36 | +66.7% |
| Recurring financial charges | 65 | €54 | €90 | +€36 | +66.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,409 | -€6,328 | -€919 | -17.0% |
| Income taxes | 67/77 | €1,665 | -€1,520 | -€3,185 | |
| Profit (loss) for the period | 9904 | -€7,074 | -€4,808 | +€2,266 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,074 | -€4,808 | +€2,266 | +32.0% |
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 3 October 2026 via checked.be.