RUMAR: 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.
RUMAR
Largest movements
- Cash +€103,205
up €103,205 (+1,733%), from €5,954 to €109,159
mainly Other debts (+€76,353) and Receivables within one year (+€39,379)
- Receivables within one year -€39,379
no longer reported in 2025 (was €39,379)
- Other debts +€76,353
up €76,353 (+44.2%), from €172,620 to €248,973
- Short-term financial debts -€40,000
no longer reported in 2025 (was €40,000)
- Reserves +€26,522
up €26,522 (+412%), from €6,441 to €32,963
- Gross operating margin +€7,679
up €7,679, from -€1,411 to €6,268
- Financial charges +€1,551
up €1,551 (+20.6%), from €7,524 to €9,075
- Financial income -€707
down €707 (-2.3%), from €30,683 to €29,976
- Taxes -€644
no longer reported in 2025 (was €644)
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 | €288,246 | €352,072 | +€63,826 | +22.1% |
| Fixed assets | 21/28 | €242,913 | €242,913 | = | 0.0% |
| Financial fixed assets | 28 | €242,913 | €242,913 | = | 0.0% |
| Current assets | 29/58 | €45,333 | €109,159 | +€63,826 | +141% |
| Amounts receivable within one year | 40/41 | €39,379 | - | -€39,379 | |
| Other amounts receivable | 41 | €39,379 | - | -€39,379 | |
| Cash at bank and in hand | 54/58 | €5,954 | €109,159 | +€103,205 | +1,733% |
| Total equity and liabilities | 10/49 | €288,246 | €352,072 | +€63,826 | +22.1% |
| Equity | 10/15 | €73,876 | €100,398 | +€26,522 | +35.9% |
| Contributions | 10/11 | €67,435 | €67,435 | = | 0.0% |
| Contributions outside capital | 11 | €67,435 | €67,435 | = | 0.0% |
| Share premium | 1100/10 | €67,435 | €67,435 | = | 0.0% |
| Reserves | 13 | €6,441 | €32,963 | +€26,522 | +412% |
| Distributable reserves | 133 | €6,441 | €32,963 | +€26,522 | +412% |
| Amounts payable | 17/49 | €214,370 | €251,674 | +€37,304 | +17.4% |
| Amounts payable within one year | 42/48 | €214,370 | €251,674 | +€37,304 | +17.4% |
| Financial debts | 43 | €40,000 | - | -€40,000 | |
| Credit institutions | 430/8 | €40,000 | - | -€40,000 | |
| Trade debts | 44 | - | €272 | +€272 | |
| Suppliers | 440/4 | - | €272 | +€272 | |
| Taxes, remuneration and social security | 45 | €1,750 | €2,429 | +€679 | +38.8% |
| Taxes | 450/3 | €1,750 | €2,429 | +€679 | +38.8% |
| Other amounts payable | 47/48 | €172,620 | €248,973 | +€76,353 | +44.2% |
| Other operating charges | 640/8 | €640 | €647 | +€7 | +1.1% |
| Gross operating margin | 9900 | -€1,411 | €6,268 | +€7,679 | |
| Operating profit (loss) | 9901 | -€2,051 | €5,621 | +€7,672 | |
| Financial income | 75/76B | €30,683 | €29,976 | -€707 | -2.3% |
| Recurring financial income | 75 | €30,683 | €29,976 | -€707 | -2.3% |
| Financial charges | 65/66B | €7,524 | €9,075 | +€1,551 | +20.6% |
| Recurring financial charges | 65 | €7,524 | €9,075 | +€1,551 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €21,108 | €26,522 | +€5,414 | +25.6% |
| Income taxes | 67/77 | €644 | - | -€644 | |
| Profit (loss) for the period | 9904 | €20,464 | €26,522 | +€6,058 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,464 | €26,522 | +€6,058 | +29.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.