RUMAN: 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.
RUMAN
Largest movements
- Tangible fixed assets -€11,865
down €11,865 (-24.5%), from €48,400 to €36,535
- Cash -€1,392
down €1,392 (-80.9%), from €1,720 to €328
mainly Net result for the year (-€14,187) and Tax, wage and social debts (-€5,030)
- Deferred charges and accrued income -€891
no longer reported in 2025 (was €891)
- Profit (loss) carried forward -€14,187
down €14,187 (-3.4%), from -€413,852 to -€428,039
- Debts after one year +€5,619
up €5,619 (+1.5%), from €385,682 to €391,301
- Tax, wage and social debts -€5,030
no longer reported in 2025 (was €5,030)
- Advances received -€1,000
no longer reported in 2025 (was €1,000)
- Gross operating margin +€3,282
up €3,282, from -€782 to €2,500
- Staff costs +€1,425
up €1,425 (+70.2%), from €2,031 to €3,456
- Depreciation +€940
up €940 (+8.6%), from €10,925 to €11,865
- Financial charges -€698
down €698 (-37.5%), from €1,863 to €1,165
- Other operating charges +€201
new in 2025: €201
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 | €53,250 | €38,692 | -€14,558 | -27.3% |
| Fixed assets | 21/28 | €48,850 | €36,985 | -€11,865 | -24.3% |
| Tangible fixed assets | 22/27 | €48,400 | €36,535 | -€11,865 | -24.5% |
| Furniture and vehicles | 24 | €48,400 | €36,535 | -€11,865 | -24.5% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €4,400 | €1,707 | -€2,693 | -61.2% |
| Amounts receivable within one year | 40/41 | €1,789 | €1,379 | -€410 | -22.9% |
| Trade receivables | 40 | €1,387 | - | -€1,387 | |
| Other amounts receivable | 41 | €401 | €1,379 | +€977 | +243.5% |
| Cash at bank and in hand | 54/58 | €1,720 | €328 | -€1,392 | -80.9% |
| Deferred charges and accrued income | 490/1 | €891 | - | -€891 | |
| Total equity and liabilities | 10/49 | €53,250 | €38,692 | -€14,558 | -27.3% |
| Equity | 10/15 | -€345,652 | -€359,839 | -€14,187 | -4.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€413,852 | -€428,039 | -€14,187 | -3.4% |
| Amounts payable | 17/49 | €398,902 | €398,531 | -€371 | -0.1% |
| Amounts payable after more than one year | 17 | €385,682 | €391,301 | +€5,619 | +1.5% |
| Financial debts | 170/4 | €385,682 | €391,301 | +€5,619 | +1.5% |
| Amounts payable within one year | 42/48 | €13,220 | €7,230 | -€5,991 | -45.3% |
| Current portion of amounts payable after more than one year | 42 | €6,738 | €6,972 | +€235 | +3.5% |
| Trade debts | 44 | €431 | €257 | -€173 | -40.2% |
| Suppliers | 440/4 | €431 | €257 | -€173 | -40.2% |
| Advances received on contracts in progress | 46 | €1,000 | - | -€1,000 | |
| Taxes, remuneration and social security | 45 | €5,030 | - | -€5,030 | |
| Taxes | 450/3 | €5,030 | - | -€5,030 | |
| Other amounts payable | 47/48 | €22 | - | -€22 | |
| Remuneration, social security and pensions | 62 | €2,031 | €3,456 | +€1,425 | +70.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,925 | €11,865 | +€940 | +8.6% |
| Other operating charges | 640/8 | - | €201 | +€201 | |
| Gross operating margin | 9900 | -€782 | €2,500 | +€3,282 | |
| Operating profit (loss) | 9901 | -€13,738 | -€13,022 | +€716 | +5.2% |
| Financial charges | 65/66B | €1,863 | €1,165 | -€698 | -37.5% |
| Recurring financial charges | 65 | €1,863 | €1,165 | -€698 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,601 | -€14,187 | +€1,414 | +9.1% |
| Profit (loss) for the period | 9904 | -€15,601 | -€14,187 | +€1,414 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,601 | -€14,187 | +€1,414 | +9.1% |
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 29 September 2026 via checked.be.