RUMIDA: 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.
RUMIDA
Largest movements
- Receivables within one year -€96,324
down €96,324 (-79.5%), from €121,166 to €24,842
of which Other amounts receivable: -€102,374
- Cash +€86,593
up €86,593 (+134.4%), from €64,419 to €151,011
mainly Receivables within one year (+€96,324) and Net result for the year (+€65,606)
- Tangible fixed assets -€15,337
down €15,337 (-6.2%), from €246,642 to €231,305
- Reserves -€64,394
down €64,394 (-18.3%), from €352,752 to €288,358
- Tax, wage and social debts +€34,331
up €34,331 (+280.7%), from €12,230 to €46,561
- Other debts +€21,144
up €21,144 (+243.2%), from €8,694 to €29,838
- Trade debts -€16,650
down €16,650 (-97.7%), from €17,050 to €400
- Gross operating margin +€24,616
up €24,616 (+28.2%), from €87,423 to €112,040
- Taxes +€14,026
up €14,026 (+142.3%), from €9,854 to €23,879
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 | €432,726 | €407,158 | -€25,568 | -5.9% |
| Fixed assets | 21/28 | €246,642 | €231,305 | -€15,337 | -6.2% |
| Tangible fixed assets | 22/27 | €246,642 | €231,305 | -€15,337 | -6.2% |
| Land and buildings | 22 | €226,669 | €219,354 | -€7,315 | -3.2% |
| Plant, machinery and equipment | 23 | €2,291 | €1,594 | -€697 | -30.4% |
| Furniture and vehicles | 24 | €17,682 | €10,357 | -€7,325 | -41.4% |
| Current assets | 29/58 | €186,084 | €175,853 | -€10,231 | -5.5% |
| Amounts receivable within one year | 40/41 | €121,166 | €24,842 | -€96,324 | -79.5% |
| Trade receivables | 40 | €18,150 | €24,200 | +€6,050 | +33.3% |
| Other amounts receivable | 41 | €103,016 | €642 | -€102,374 | -99.4% |
| Cash at bank and in hand | 54/58 | €64,419 | €151,011 | +€86,593 | +134.4% |
| Deferred charges and accrued income | 490/1 | €500 | - | -€500 | |
| Total equity and liabilities | 10/49 | €432,726 | €407,158 | -€25,568 | -5.9% |
| Equity | 10/15 | €384,752 | €320,358 | -€64,394 | -16.7% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Reserves | 13 | €352,752 | €288,358 | -€64,394 | -18.3% |
| Distributable reserves | 133 | €352,752 | €288,358 | -€64,394 | -18.3% |
| Amounts payable | 17/49 | €47,974 | €86,800 | +€38,825 | +80.9% |
| Amounts payable within one year | 42/48 | €47,974 | €86,800 | +€38,825 | +80.9% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €17,050 | €400 | -€16,650 | -97.7% |
| Suppliers | 440/4 | €17,050 | €400 | -€16,650 | -97.7% |
| Taxes, remuneration and social security | 45 | €12,230 | €46,561 | +€34,331 | +280.7% |
| Taxes | 450/3 | €12,230 | €46,561 | +€34,331 | +280.7% |
| Other amounts payable | 47/48 | €8,694 | €29,838 | +€21,144 | +243.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,554 | €16,532 | +€978 | +6.3% |
| Other operating charges | 640/8 | €3,429 | €3,729 | +€300 | +8.8% |
| Gross operating margin | 9900 | €87,423 | €112,040 | +€24,616 | +28.2% |
| Operating profit (loss) | 9901 | €68,441 | €91,779 | +€23,338 | +34.1% |
| Financial charges | 65/66B | €2,201 | €2,293 | +€92 | +4.2% |
| Recurring financial charges | 65 | €2,201 | €2,293 | +€92 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €66,240 | €89,486 | +€23,246 | +35.1% |
| Income taxes | 67/77 | €9,854 | €23,879 | +€14,026 | +142.3% |
| Profit (loss) for the period | 9904 | €56,386 | €65,606 | +€9,221 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,386 | €65,606 | +€9,221 | +16.4% |
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 7 October 2026 via checked.be.