RUMA004: 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.
RUMA004
Largest movements
- Receivables within one year +€99,396
up €99,396 (+379.9%), from €26,164 to €125,560
- Cash -€95,818
down €95,818 (-11.2%), from €853,221 to €757,402
mainly Receivables within one year (-€99,396)
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges -€254,404
down €254,404 (-99.2%), from €256,405 to €2,001
- Gross operating margin +€3,125
up €3,125 (+14895.9%), from €21 to €3,146
- Financial income +€2,487
up €2,487 (+46930.9%), from €5 to €2,493
- Depreciation -€315
down €315 (-23.2%), from €1,355 to €1,040
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 | €880,425 | €882,962 | +€2,537 | +0.3% |
| Fixed assets | 21/28 | €1,040 | - | -€1,040 | |
| Tangible fixed assets | 22/27 | €1,040 | - | -€1,040 | |
| Furniture and vehicles | 24 | €1,040 | - | -€1,040 | |
| Current assets | 29/58 | €879,385 | €882,962 | +€3,577 | +0.4% |
| Amounts receivable within one year | 40/41 | €26,164 | €125,560 | +€99,396 | +379.9% |
| Other amounts receivable | 41 | €26,164 | €125,560 | +€99,396 | +379.9% |
| Cash at bank and in hand | 54/58 | €853,221 | €757,402 | -€95,818 | -11.2% |
| Total equity and liabilities | 10/49 | €880,425 | €882,962 | +€2,537 | +0.3% |
| Equity | 10/15 | €853,805 | €856,342 | +€2,537 | +0.3% |
| Contributions | 10/11 | €1,157,721 | €1,157,721 | = | 0.0% |
| Outside capital | 11 | €1,157,721 | €1,157,721 | = | 0.0% |
| Other | 1109/19 | €1,157,721 | €1,157,721 | = | 0.0% |
| Reserves | 13 | €944,894 | €944,894 | = | 0.0% |
| Non-distributable reserves | 130/1 | €115,772 | €115,772 | = | 0.0% |
| Reserves not available under the articles | 1311 | €115,772 | €115,772 | = | 0.0% |
| Distributable reserves | 133 | €829,122 | €829,122 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,248,810 | -€1,246,273 | +€2,537 | +0.2% |
| Amounts payable | 17/49 | €26,620 | €26,620 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,620 | €23,620 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €23,500 | €23,500 | = | 0.0% |
| Trade debts | 44 | €120 | €120 | = | 0.0% |
| Suppliers | 440/4 | €120 | €120 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,355 | €1,040 | -€315 | -23.2% |
| Other operating charges | 640/8 | €256,405 | €2,001 | -€254,404 | -99.2% |
| Non-recurring operating charges | 66A | €23,466 | - | -€23,466 | |
| Gross operating margin | 9900 | €21 | €3,146 | +€3,125 | +14895.9% |
| Operating profit (loss) | 9901 | -€281,205 | €104 | +€281,310 | |
| Financial income | 75/76B | €5 | €2,493 | +€2,487 | +46930.9% |
| Recurring financial income | 75 | €5 | €2,493 | +€2,487 | +46930.9% |
| Financial charges | 65/66B | €59 | €60 | +€2 | +2.6% |
| Recurring financial charges | 65 | €59 | €60 | +€2 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€281,259 | €2,537 | +€283,796 | |
| Profit (loss) for the period | 9904 | -€281,259 | €2,537 | +€283,796 | |
| Profit (loss) for the period to be appropriated | 9905 | -€281,259 | €2,537 | +€283,796 |
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 2 October 2026 via checked.be.