RUMALEMI: 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.
RUMALEMI
Largest movements
- Cash -€8,206
down €8,206 (-39.0%), from €21,046 to €12,840
mainly Other debts (-€15,399) and Trade debts (-€15,098)
- Intangible fixed assets -€8,000
no longer reported in 2025 (was €8,000)
- Stocks and contracts +€7,781
new in 2025: €7,781
- Tangible fixed assets -€3,018
down €3,018 (-19.8%), from €15,274 to €12,255
of which Plant, machinery and equipment: -€1,988
- Deferred charges and accrued income -€2,025
no longer reported in 2025 (was €2,025)
- Other debts -€15,399
down €15,399 (-97.9%), from €15,735 to €336
- Trade debts -€15,098
down €15,098 (-95.6%), from €15,800 to €702
- Reserves +€8,499
up €8,499 (+2,766%), from €307 to €8,806
- Tax, wage and social debts +€8,361
up €8,361 (+186%), from €4,502 to €12,863
of which Taxes: +€11,293
- Staff costs -€15,946
down €15,946 (-14.6%), from €108,865 to €92,920
- Gross operating margin -€14,518
down €14,518 (-10.5%), from €138,514 to €123,996
- Depreciation -€7,609
down €7,609 (-40.9%), from €18,628 to €11,018
- Taxes +€3,071
up €3,071 (+1,098%), from €280 to €3,351
- Other operating charges -€2,341
down €2,341 (-32.5%), from €7,205 to €4,864
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.
Derived cash bridge
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 | €46,344 | €32,876 | -€13,468 | -29.1% |
| Fixed assets | 21/28 | €23,274 | €12,255 | -€11,018 | -47.3% |
| Intangible fixed assets | 21 | €8,000 | - | -€8,000 | |
| Tangible fixed assets | 22/27 | €15,274 | €12,255 | -€3,018 | -19.8% |
| Plant, machinery and equipment | 23 | €9,861 | €7,873 | -€1,988 | -20.2% |
| Furniture and vehicles | 24 | €5,413 | €4,383 | -€1,030 | -19.0% |
| Current assets | 29/58 | €23,071 | €20,621 | -€2,450 | -10.6% |
| Stocks and contracts in progress | 3 | - | €7,781 | +€7,781 | |
| Stocks | 30/36 | - | €7,781 | +€7,781 | |
| Cash at bank and in hand | 54/58 | €21,046 | €12,840 | -€8,206 | -39.0% |
| Deferred charges and accrued income | 490/1 | €2,025 | - | -€2,025 | |
| Total equity and liabilities | 10/49 | €46,344 | €32,876 | -€13,468 | -29.1% |
| Equity | 10/15 | €10,307 | €18,975 | +€8,668 | +84.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €307 | €8,806 | +€8,499 | +2,766% |
| Distributable reserves | 133 | €307 | €8,806 | +€8,499 | +2,766% |
| Profit (loss) carried forward | 14 | €0 | €169 | +€169 | +1,688,300% |
| Amounts payable | 17/49 | €36,037 | €13,901 | -€22,136 | -61.4% |
| Amounts payable within one year | 42/48 | €36,037 | €13,901 | -€22,136 | -61.4% |
| Trade debts | 44 | €15,800 | €702 | -€15,098 | -95.6% |
| Suppliers | 440/4 | €15,800 | €702 | -€15,098 | -95.6% |
| Taxes, remuneration and social security | 45 | €4,502 | €12,863 | +€8,361 | +186% |
| Taxes | 450/3 | €1,570 | €12,863 | +€11,293 | +719% |
| Remuneration and social security | 454/9 | €2,932 | - | -€2,932 | |
| Other amounts payable | 47/48 | €15,735 | €336 | -€15,399 | -97.9% |
| Non-recurring operating income | 76A | €10 | €1,474 | +€1,464 | +14,638% |
| Remuneration, social security and pensions | 62 | €108,865 | €92,920 | -€15,946 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,628 | €11,018 | -€7,609 | -40.9% |
| Other operating charges | 640/8 | €7,205 | €4,864 | -€2,341 | -32.5% |
| Non-recurring operating charges | 66A | €29 | - | -€29 | |
| Gross operating margin | 9900 | €138,514 | €123,996 | -€14,518 | -10.5% |
| Operating profit (loss) | 9901 | €3,788 | €15,195 | +€11,407 | +301% |
| Financial income | 75/76B | €1 | €28 | +€27 | +2,724% |
| Recurring financial income | 75 | €1 | €28 | +€27 | +2,724% |
| Financial charges | 65/66B | €3,201 | €3,204 | +€2 | +0.1% |
| Recurring financial charges | 65 | €3,201 | €3,204 | +€2 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €587 | €12,019 | +€11,432 | +1,947% |
| Income taxes | 67/77 | €280 | €3,351 | +€3,071 | +1,098% |
| Profit (loss) for the period | 9904 | €307 | €8,668 | +€8,361 | +2,721% |
| Profit (loss) for the period to be appropriated | 9905 | €307 | €8,668 | +€8,361 | +2,721% |
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 13 October 2026 via checked.be.