RUMASKIA: 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.
RUMASKIA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Contributions -€650,000
down €650,000 (-52.0%), from €1.3m to €600,000
- Other debts +€630,657
up €630,657 (+296.5%), from €212,668 to €843,324
- Accrued charges and deferred income +€19,622
up €19,622 (+282.8%), from €6,939 to €26,561
- Gross operating margin +€43,480
up €43,480 (+26.3%), from €165,587 to €209,067
- Other operating charges +€24,634
up €24,634 (+90.6%), from €27,189 to €51,823
- Financial charges +€22,739
up €22,739 (+246.9%), from €9,210 to €31,949
- Depreciation +€13,849
up €13,849 (+14.4%), from €96,229 to €110,077
- Taxes -€5,464
down €5,464, from €4,962 to -€503
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,565,342 | €1,567,763 | +€2,422 | +0.2% |
| Fixed assets | 21/28 | €1,547,663 | €1,543,277 | -€4,386 | -0.3% |
| Intangible fixed assets | 21 | €9,935 | - | -€9,935 | |
| Tangible fixed assets | 22/27 | €1,537,429 | €1,542,977 | +€5,549 | +0.4% |
| Land and buildings | 22 | €1,522,261 | €1,514,252 | -€8,009 | -0.5% |
| Plant, machinery and equipment | 23 | €15,167 | €25,065 | +€9,897 | +65.3% |
| Furniture and vehicles | 24 | - | €3,661 | +€3,661 | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €17,678 | €24,486 | +€6,807 | +38.5% |
| Amounts receivable within one year | 40/41 | €9,342 | €19,594 | +€10,251 | +109.7% |
| Trade receivables | 40 | €304 | - | -€304 | |
| Other amounts receivable | 41 | €9,038 | €19,594 | +€10,555 | +116.8% |
| Cash at bank and in hand | 54/58 | €4,177 | €1,247 | -€2,930 | -70.1% |
| Deferred charges and accrued income | 490/1 | €4,160 | €3,645 | -€514 | -12.4% |
| Total equity and liabilities | 10/49 | €1,565,342 | €1,567,763 | +€2,422 | +0.2% |
| Equity | 10/15 | €1,306,079 | €652,587 | -€653,492 | -50.0% |
| Contributions | 10/11 | €1,250,000 | €600,000 | -€650,000 | -52.0% |
| Capital | 10 | €1,250,000 | €600,000 | -€650,000 | -52.0% |
| Issued capital | 100 | €1,250,000 | €600,000 | -€650,000 | -52.0% |
| Reserves | 13 | €227,000 | €227,000 | = | 0.0% |
| Distributable reserves | 133 | €227,000 | €227,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€170,921 | -€174,413 | -€3,492 | -2.0% |
| Amounts payable | 17/49 | €259,263 | €915,176 | +€655,914 | +253.0% |
| Amounts payable after more than one year | 17 | €29,980 | €26,470 | -€3,510 | -11.7% |
| Other amounts payable | 178/9 | €29,980 | €26,470 | -€3,510 | -11.7% |
| Amounts payable within one year | 42/48 | €222,343 | €862,145 | +€639,802 | +287.8% |
| Trade debts | 44 | €788 | €3,276 | +€2,488 | +315.5% |
| Suppliers | 440/4 | €788 | €3,276 | +€2,488 | +315.5% |
| Taxes, remuneration and social security | 45 | €8,887 | €15,545 | +€6,658 | +74.9% |
| Taxes | 450/3 | €6,524 | €10,482 | +€3,958 | +60.7% |
| Remuneration and social security | 454/9 | €2,363 | €5,063 | +€2,700 | +114.2% |
| Other amounts payable | 47/48 | €212,668 | €843,324 | +€630,657 | +296.5% |
| Accrued charges and deferred income | 492/3 | €6,939 | €26,561 | +€19,622 | +282.8% |
| Remuneration, social security and pensions | 62 | €19,005 | €19,308 | +€303 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,229 | €110,077 | +€13,849 | +14.4% |
| Other operating charges | 640/8 | €27,189 | €51,823 | +€24,634 | +90.6% |
| Gross operating margin | 9900 | €165,587 | €209,067 | +€43,480 | +26.3% |
| Operating profit (loss) | 9901 | €23,165 | €27,859 | +€4,694 | +20.3% |
| Financial income | 75/76B | €34 | €95 | +€61 | +179.0% |
| Recurring financial income | 75 | €34 | €95 | +€61 | +179.0% |
| Financial charges | 65/66B | €9,210 | €31,949 | +€22,739 | +246.9% |
| Recurring financial charges | 65 | €9,210 | €31,949 | +€22,739 | +246.9% |
| Profit (loss) for the period before taxes | 9903 | €13,989 | -€3,995 | -€17,984 | |
| Income taxes | 67/77 | €4,962 | -€503 | -€5,464 | |
| Profit (loss) for the period | 9904 | €9,027 | -€3,492 | -€12,519 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,027 | -€3,492 | -€12,519 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.