RUKAPA: 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.
RUKAPA
Largest movements
- Cash +€55,560
up €55,560 (+550.8%), from €10,087 to €65,647
mainly Tax, wage and social debts (+€45,614) and Other debts (+€6,957)
- Tangible fixed assets +€3,319
up €3,319 (+239.1%), from €1,388 to €4,707
- Receivables within one year -€903
down €903 (-34.5%), from €2,617 to €1,714
- Tax, wage and social debts +€45,614
up €45,614 (+865.8%), from €5,268 to €50,883
of which Taxes: +€33,362
- Other debts +€6,957
new in 2024: €6,957
- Trade debts +€3,246
up €3,246 (+30.3%), from €10,717 to €13,964
- Profit (loss) carried forward +€1,742
up €1,742 (+92.5%), from -€1,882 to -€140
- Gross operating margin +€39,789
up €39,789 (+3340.9%), from €1,191 to €40,980
- Staff costs +€34,420
up €34,420 (+3693.6%), from €932 to €35,352
- Other operating charges -€1,573
down €1,573 (-75.4%), from €2,087 to €514
- Taxes +€1,218
new in 2024: €1,218
- Financial charges +€1,171
up €1,171 (+3203.1%), from €37 to €1,208
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,104 | €86,664 | +€57,560 | +197.8% |
| Fixed assets | 21/28 | €10,438 | €13,757 | +€3,319 | +31.8% |
| Tangible fixed assets | 22/27 | €1,388 | €4,707 | +€3,319 | +239.1% |
| Plant, machinery and equipment | 23 | €1,388 | €4,707 | +€3,319 | +239.1% |
| Financial fixed assets | 28 | €9,050 | €9,050 | = | 0.0% |
| Current assets | 29/58 | €18,666 | €72,907 | +€54,241 | +290.6% |
| Stocks and contracts in progress | 3 | €5,822 | €5,545 | -€277 | -4.8% |
| Stocks | 30/36 | €5,822 | €5,545 | -€277 | -4.8% |
| Amounts receivable within one year | 40/41 | €2,617 | €1,714 | -€903 | -34.5% |
| Other amounts receivable | 41 | €2,617 | €1,714 | -€903 | -34.5% |
| Cash at bank and in hand | 54/58 | €10,087 | €65,647 | +€55,560 | +550.8% |
| Deferred charges and accrued income | 490/1 | €139 | - | -€139 | |
| Total equity and liabilities | 10/49 | €29,104 | €86,664 | +€57,560 | +197.8% |
| Equity | 10/15 | €13,118 | €14,860 | +€1,742 | +13.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,882 | -€140 | +€1,742 | +92.5% |
| Amounts payable | 17/49 | €15,986 | €71,804 | +€55,818 | +349.2% |
| Amounts payable within one year | 42/48 | €15,986 | €71,804 | +€55,818 | +349.2% |
| Trade debts | 44 | €10,717 | €13,964 | +€3,246 | +30.3% |
| Suppliers | 440/4 | €10,717 | €13,964 | +€3,246 | +30.3% |
| Taxes, remuneration and social security | 45 | €5,268 | €50,883 | +€45,614 | +865.8% |
| Taxes | 450/3 | €5,082 | €38,444 | +€33,362 | +656.5% |
| Remuneration and social security | 454/9 | €186 | €12,439 | +€12,252 | +6573.5% |
| Other amounts payable | 47/48 | - | €6,957 | +€6,957 | |
| Remuneration, social security and pensions | 62 | €932 | €35,352 | +€34,420 | +3693.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130 | €946 | +€816 | +627.9% |
| Other operating charges | 640/8 | €2,087 | €514 | -€1,573 | -75.4% |
| Gross operating margin | 9900 | €1,191 | €40,980 | +€39,789 | +3340.9% |
| Operating profit (loss) | 9901 | -€1,958 | €4,168 | +€6,125 | |
| Financial income | 75/76B | €112 | €0 | -€112 | -99.6% |
| Recurring financial income | 75 | €112 | €0 | -€112 | -99.6% |
| Financial charges | 65/66B | €37 | €1,208 | +€1,171 | +3203.1% |
| Recurring financial charges | 65 | €37 | €1,208 | +€1,171 | +3203.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,882 | €2,960 | +€4,842 | |
| Income taxes | 67/77 | - | €1,218 | +€1,218 | |
| Profit (loss) for the period | 9904 | -€1,882 | €1,742 | +€3,624 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,882 | €1,742 | +€3,624 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.