RUMANIM: 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.
RUMANIM
Largest movements
- Tangible fixed assets +€21,168
up €21,168 (+3.1%), from €677,359 to €698,527
of which Land and buildings: +€21,168
- Debts after one year +€27,610
up €27,610 (+16.5%), from €167,179 to €194,789
- Current portion of long-term debt -€7,690
down €7,690 (-53.6%), from €14,359 to €6,668
- Depreciation -€10,572
down €10,572 (-33.5%), from €31,592 to €21,020
- Gross operating margin -€3,301
down €3,301 (-16.0%), from €20,616 to €17,315
- Financial charges +€2,280
up €2,280 (+53.8%), from €4,241 to €6,521
- Other operating charges +€321
up €321 (+11.4%), from €2,825 to €3,146
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 | €731,806 | €741,038 | +€9,232 | +1.3% |
| Fixed assets | 21/28 | €677,359 | €698,527 | +€21,168 | +3.1% |
| Tangible fixed assets | 22/27 | €677,359 | €698,527 | +€21,168 | +3.1% |
| Land and buildings | 22 | €662,359 | €683,527 | +€21,168 | +3.2% |
| Other tangible fixed assets | 26 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €54,447 | €42,511 | -€11,936 | -21.9% |
| Amounts receivable within one year | 40/41 | €48,804 | €41,804 | -€7,000 | -14.3% |
| Other amounts receivable | 41 | €48,804 | €41,804 | -€7,000 | -14.3% |
| Cash at bank and in hand | 54/58 | €5,614 | €681 | -€4,933 | -87.9% |
| Deferred charges and accrued income | 490/1 | €29 | €26 | -€3 | -9.2% |
| Total equity and liabilities | 10/49 | €731,806 | €741,038 | +€9,232 | +1.3% |
| Equity | 10/15 | €286,367 | €275,163 | -€11,204 | -3.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €175,023 | €168,520 | -€6,503 | -3.7% |
| Non-distributable reserves | 130/1 | €6,273 | €6,273 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €73 | €73 | = | 0.0% |
| Tax-exempt reserves | 132 | €168,750 | €162,247 | -€6,503 | -3.9% |
| Profit (loss) carried forward | 14 | €49,344 | €44,643 | -€4,701 | -9.5% |
| Provisions and deferred taxes | 16 | €56,250 | €54,082 | -€2,168 | -3.9% |
| Deferred taxes | 168 | €56,250 | €54,082 | -€2,168 | -3.9% |
| Amounts payable | 17/49 | €389,189 | €411,793 | +€22,604 | +5.8% |
| Amounts payable after more than one year | 17 | €167,179 | €194,789 | +€27,610 | +16.5% |
| Financial debts | 170/4 | €167,179 | €194,789 | +€27,610 | +16.5% |
| Amounts payable within one year | 42/48 | €222,010 | €217,004 | -€5,006 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €14,359 | €6,668 | -€7,690 | -53.6% |
| Trade debts | 44 | €1,376 | - | -€1,376 | |
| Suppliers | 440/4 | €1,376 | - | -€1,376 | |
| Other amounts payable | 47/48 | €206,276 | €210,336 | +€4,060 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,592 | €21,020 | -€10,572 | -33.5% |
| Other operating charges | 640/8 | €2,825 | €3,146 | +€321 | +11.4% |
| Gross operating margin | 9900 | €20,616 | €17,315 | -€3,301 | -16.0% |
| Operating profit (loss) | 9901 | -€13,801 | -€6,851 | +€6,950 | +50.4% |
| Financial charges | 65/66B | €4,241 | €6,521 | +€2,280 | +53.8% |
| Recurring financial charges | 65 | €4,241 | €6,521 | +€2,280 | +53.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,041 | -€13,372 | +€4,670 | +25.9% |
| Transfer from deferred taxes | 780 | €2,168 | €2,168 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€15,874 | -€11,204 | +€4,670 | +29.4% |
| Transfer from tax-exempt reserves | 789 | €6,503 | €6,503 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,371 | -€4,701 | +€4,670 | +49.8% |
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 4 October 2026 via checked.be.