RUMES PIZZA: 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.
RUMES PIZZA
Largest movements
- Tangible fixed assets -€6,552
down €6,552 (-50.5%), from €12,980 to €6,428
- Cash +€1,942
up €1,942 (+50.7%), from €3,827 to €5,769
mainly Depreciation (+€6,552) and Net result for the year (+€1,723)
- Other debts -€7,167
down €7,167 (-92.1%), from €7,779 to €612
- Profit (loss) carried forward +€1,723
up €1,723 (+15.6%), from -€11,031 to -€9,308
- Tax, wage and social debts +€1,164
up €1,164 (+52.1%), from €2,236 to €3,400
of which Taxes: +€995
- Trade debts -€305
down €305 (-71.0%), from €429 to €125
- Staff costs -€7,220
down €7,220 (-48.3%), from €14,959 to €7,738
- Gross operating margin +€4,143
up €4,143 (+30.5%), from €13,574 to €17,717
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 | €18,157 | €13,572 | -€4,585 | -25.3% |
| Fixed assets | 21/28 | €12,980 | €6,428 | -€6,552 | -50.5% |
| Tangible fixed assets | 22/27 | €12,980 | €6,428 | -€6,552 | -50.5% |
| Plant, machinery and equipment | 23 | €5,417 | €2,669 | -€2,748 | -50.7% |
| Furniture and vehicles | 24 | €2,212 | €1,083 | -€1,128 | -51.0% |
| Other tangible fixed assets | 26 | €5,352 | €2,676 | -€2,676 | -50.0% |
| Current assets | 29/58 | €5,177 | €7,144 | +€1,967 | +38.0% |
| Stocks and contracts in progress | 3 | €1,350 | €1,375 | +€25 | +1.9% |
| Stocks | 30/36 | €1,350 | €1,375 | +€25 | +1.9% |
| Cash at bank and in hand | 54/58 | €3,827 | €5,769 | +€1,942 | +50.7% |
| Total equity and liabilities | 10/49 | €18,157 | €13,572 | -€4,585 | -25.3% |
| Equity | 10/15 | €7,714 | €9,436 | +€1,723 | +22.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €144 | €144 | = | 0.0% |
| Non-distributable reserves | 130/1 | €144 | €144 | = | 0.0% |
| Reserves not available under the articles | 1311 | €144 | €144 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,031 | -€9,308 | +€1,723 | +15.6% |
| Amounts payable | 17/49 | €10,444 | €4,136 | -€6,308 | -60.4% |
| Amounts payable within one year | 42/48 | €10,444 | €4,136 | -€6,308 | -60.4% |
| Trade debts | 44 | €429 | €125 | -€305 | -71.0% |
| Suppliers | 440/4 | €429 | €125 | -€305 | -71.0% |
| Taxes, remuneration and social security | 45 | €2,236 | €3,400 | +€1,164 | +52.1% |
| Taxes | 450/3 | €2,008 | €3,004 | +€995 | +49.6% |
| Remuneration and social security | 454/9 | €228 | €396 | +€169 | +74.1% |
| Other amounts payable | 47/48 | €7,779 | €612 | -€7,167 | -92.1% |
| Remuneration, social security and pensions | 62 | €14,959 | €7,738 | -€7,220 | -48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,680 | €6,552 | -€128 | -1.9% |
| Gross operating margin | 9900 | €13,574 | €17,717 | +€4,143 | +30.5% |
| Operating profit (loss) | 9901 | -€8,065 | €3,427 | +€11,491 | |
| Financial charges | 65/66B | €1,674 | €1,704 | +€30 | +1.8% |
| Recurring financial charges | 65 | €1,674 | €1,704 | +€30 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,739 | €1,723 | +€11,462 | |
| Profit (loss) for the period | 9904 | -€9,739 | €1,723 | +€11,462 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,739 | €1,723 | +€11,462 |
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 27 October 2026 via checked.be.