RUMANA: 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.
RUMANA
Largest movements
- Tangible fixed assets -€14,917
down €14,917 (-2.5%), from €608,099 to €593,182
- Debts after one year -€36,408
down €36,408 (-11.6%), from €314,128 to €277,720
of which Financial debts: -€27,165
- Profit (loss) carried forward +€11,251
up €11,251, from -€8,543 to €2,708
- Financial charges +€4,760
up €4,760 (+114.1%), from €4,173 to €8,933
- Gross operating margin +€3,914
up €3,914 (+11.3%), from €34,735 to €38,649
- Taxes +€986
new in 2025: €986
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 | €613,917 | €600,480 | -€13,437 | -2.2% |
| Formation expenses | 20 | €378 | €160 | -€217 | -57.6% |
| Fixed assets | 21/28 | €608,099 | €593,182 | -€14,917 | -2.5% |
| Tangible fixed assets | 22/27 | €608,099 | €593,182 | -€14,917 | -2.5% |
| Land and buildings | 22 | €608,099 | €593,182 | -€14,917 | -2.5% |
| Current assets | 29/58 | €5,441 | €7,138 | +€1,697 | +31.2% |
| Cash at bank and in hand | 54/58 | €5,441 | €7,138 | +€1,697 | +31.2% |
| Total equity and liabilities | 10/49 | €613,917 | €600,480 | -€13,437 | -2.2% |
| Equity | 10/15 | €211,457 | €222,708 | +€11,251 | +5.3% |
| Contributions | 10/11 | €220,000 | €220,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,543 | €2,708 | +€11,251 | |
| Amounts payable | 17/49 | €402,461 | €377,772 | -€24,688 | -6.1% |
| Amounts payable after more than one year | 17 | €314,128 | €277,720 | -€36,408 | -11.6% |
| Financial debts | 170/4 | €192,925 | €165,760 | -€27,165 | -14.1% |
| Other amounts payable | 178/9 | €121,203 | €111,960 | -€9,244 | -7.6% |
| Amounts payable within one year | 42/48 | €86,831 | €94,828 | +€7,998 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €55,491 | €54,350 | -€1,141 | -2.1% |
| Trade debts | 44 | €333 | €1,569 | +€1,236 | +371.4% |
| Suppliers | 440/4 | €333 | €1,569 | +€1,236 | +371.4% |
| Advances received on contracts in progress | 46 | - | €2,833 | +€2,833 | |
| Taxes, remuneration and social security | 45 | €2,007 | €3,477 | +€1,469 | +73.2% |
| Taxes | 450/3 | €2,007 | €3,477 | +€1,469 | +73.2% |
| Other amounts payable | 47/48 | €29,000 | €32,600 | +€3,600 | +12.4% |
| Accrued charges and deferred income | 492/3 | €1,502 | €5,224 | +€3,722 | +247.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,134 | €15,134 | = | 0.0% |
| Other operating charges | 640/8 | €2,278 | €2,344 | +€67 | +2.9% |
| Gross operating margin | 9900 | €34,735 | €38,649 | +€3,914 | +11.3% |
| Operating profit (loss) | 9901 | €17,323 | €21,170 | +€3,847 | +22.2% |
| Financial charges | 65/66B | €4,173 | €8,933 | +€4,760 | +114.1% |
| Recurring financial charges | 65 | €4,173 | €8,933 | +€4,760 | +114.1% |
| Profit (loss) for the period before taxes | 9903 | €13,150 | €12,237 | -€913 | -6.9% |
| Income taxes | 67/77 | - | €986 | +€986 | |
| Profit (loss) for the period | 9904 | €13,150 | €11,251 | -€1,899 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,150 | €11,251 | -€1,899 | -14.4% |
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 12 October 2026 via checked.be.