RUKO: 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.
RUKO
Largest movements
- Tangible fixed assets -€15,428
down €15,428 (-32.0%), from €48,251 to €32,822
of which Furniture and vehicles: -€15,048
- Receivables within one year -€5,106
down €5,106 (-27.5%), from €18,571 to €13,465
- Cash +€3,332
up €3,332 (+16.6%), from €20,059 to €23,391
mainly Net result for the year (+€19,989) and Depreciation (+€15,428)
- Profit (loss) carried forward +€19,989
up €19,989 (+32.2%), from €62,071 to €82,060
- Other debts -€17,619
down €17,619 (-26.5%), from €66,530 to €48,912
- Current portion of long-term debt -€11,559
down €11,559 (-82.8%), from €13,964 to €2,405
- Trade debts -€9,403
down €9,403 (-49.5%), from €18,986 to €9,583
- Tax, wage and social debts +€3,795
up €3,795 (+27.0%), from €14,074 to €17,869
- Gross operating margin +€5,913
up €5,913 (+15.6%), from €37,789 to €43,703
- Taxes +€807
up €807 (+15.7%), from €5,156 to €5,963
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 | €186,088 | €168,885 | -€17,203 | -9.2% |
| Fixed assets | 21/28 | €147,458 | €132,029 | -€15,428 | -10.5% |
| Tangible fixed assets | 22/27 | €48,251 | €32,822 | -€15,428 | -32.0% |
| Plant, machinery and equipment | 23 | €1,333 | €953 | -€380 | -28.5% |
| Furniture and vehicles | 24 | €46,918 | €31,870 | -€15,048 | -32.1% |
| Financial fixed assets | 28 | €99,207 | €99,207 | = | 0.0% |
| Current assets | 29/58 | €38,630 | €36,856 | -€1,774 | -4.6% |
| Amounts receivable within one year | 40/41 | €18,571 | €13,465 | -€5,106 | -27.5% |
| Trade receivables | 40 | €18,571 | €13,465 | -€5,106 | -27.5% |
| Cash at bank and in hand | 54/58 | €20,059 | €23,391 | +€3,332 | +16.6% |
| Total equity and liabilities | 10/49 | €186,088 | €168,885 | -€17,203 | -9.2% |
| Equity | 10/15 | €70,128 | €90,117 | +€19,989 | +28.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | - | -€6,197 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Uncalled capital | 101 | €12,395 | - | -€12,395 | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | €62,071 | €82,060 | +€19,989 | +32.2% |
| Amounts payable | 17/49 | €115,960 | €78,769 | -€37,192 | -32.1% |
| Amounts payable after more than one year | 17 | €2,405 | €0 | -€2,405 | -100.0% |
| Financial debts | 170/4 | €2,405 | €0 | -€2,405 | -100.0% |
| Amounts payable within one year | 42/48 | €113,555 | €78,769 | -€34,786 | -30.6% |
| Current portion of amounts payable after more than one year | 42 | €13,964 | €2,405 | -€11,559 | -82.8% |
| Trade debts | 44 | €18,986 | €9,583 | -€9,403 | -49.5% |
| Suppliers | 440/4 | €18,986 | €9,583 | -€9,403 | -49.5% |
| Taxes, remuneration and social security | 45 | €14,074 | €17,869 | +€3,795 | +27.0% |
| Taxes | 450/3 | €14,074 | €17,869 | +€3,795 | +27.0% |
| Other amounts payable | 47/48 | €66,530 | €48,912 | -€17,619 | -26.5% |
| Remuneration, social security and pensions | 62 | €205 | €0 | -€205 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,428 | €15,428 | = | 0.0% |
| Other operating charges | 640/8 | €492 | €400 | -€92 | -18.7% |
| Gross operating margin | 9900 | €37,789 | €43,703 | +€5,913 | +15.6% |
| Operating profit (loss) | 9901 | €21,664 | €27,874 | +€6,210 | +28.7% |
| Financial income | 75/76B | €38 | €28 | -€10 | -27.0% |
| Recurring financial income | 75 | €38 | €28 | -€10 | -27.0% |
| Financial charges | 65/66B | €2,382 | €1,951 | -€431 | -18.1% |
| Recurring financial charges | 65 | €2,382 | €1,951 | -€431 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €19,320 | €25,951 | +€6,632 | +34.3% |
| Income taxes | 67/77 | €5,156 | €5,963 | +€807 | +15.7% |
| Profit (loss) for the period | 9904 | €14,164 | €19,989 | +€5,825 | +41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,164 | €19,989 | +€5,825 | +41.1% |
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 10 October 2026 via checked.be.