RuMik: 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.
RuMik
Largest movements
- Cash +€63,505
up €63,505 (+146.5%), from €43,362 to €106,867
mainly Debts after one year (+€55,432) and Receivables within one year (+€36,124)
- Tangible fixed assets +€54,235
up €54,235 (+58.5%), from €92,708 to €146,944
of which Furniture and vehicles: +€36,496
- Receivables within one year -€36,124
down €36,124 (-98.9%), from €36,539 to €415
of which Trade receivables: -€32,645
- Debts after one year +€55,432
up €55,432 (+113.9%), from €48,657 to €104,088
- Reserves +€22,507
up €22,507 (+31.5%), from €71,386 to €93,893
- Current portion of long-term debt +€13,611
up €13,611 (+83.0%), from €16,399 to €30,010
- Trade debts -€8,476
down €8,476 (-77.5%), from €10,933 to €2,457
- Tax, wage and social debts -€3,481
down €3,481 (-69.5%), from €5,010 to €1,528
- Gross operating margin +€17,319
up €17,319 (+37.2%), from €46,512 to €63,832
- Depreciation +€10,917
up €10,917 (+68.9%), from €15,849 to €26,766
- Financial charges +€2,410
up €2,410 (+130.8%), from €1,842 to €4,253
- Taxes +€892
up €892 (+14.1%), from €6,322 to €7,214
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 | €174,494 | €257,578 | +€83,085 | +47.6% |
| Fixed assets | 21/28 | €92,958 | €147,194 | +€54,235 | +58.3% |
| Tangible fixed assets | 22/27 | €92,708 | €146,944 | +€54,235 | +58.5% |
| Land and buildings | 22 | €1,544 | €1,042 | -€501 | -32.5% |
| Plant, machinery and equipment | 23 | €22,081 | €40,322 | +€18,241 | +82.6% |
| Furniture and vehicles | 24 | €69,084 | €105,579 | +€36,496 | +52.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €81,536 | €110,385 | +€28,849 | +35.4% |
| Amounts receivable within one year | 40/41 | €36,539 | €415 | -€36,124 | -98.9% |
| Trade receivables | 40 | €32,645 | - | -€32,645 | |
| Other amounts receivable | 41 | €3,894 | €415 | -€3,478 | -89.3% |
| Cash at bank and in hand | 54/58 | €43,362 | €106,867 | +€63,505 | +146.5% |
| Deferred charges and accrued income | 490/1 | €1,635 | €3,102 | +€1,467 | +89.8% |
| Total equity and liabilities | 10/49 | €174,494 | €257,578 | +€83,085 | +47.6% |
| Equity | 10/15 | €79,386 | €101,893 | +€22,507 | +28.4% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €71,386 | €93,893 | +€22,507 | +31.5% |
| Distributable reserves | 133 | €71,386 | €93,893 | +€22,507 | +31.5% |
| Amounts payable | 17/49 | €95,108 | €155,686 | +€60,577 | +63.7% |
| Amounts payable after more than one year | 17 | €48,657 | €104,088 | +€55,432 | +113.9% |
| Financial debts | 170/4 | €48,657 | €104,088 | +€55,432 | +113.9% |
| Amounts payable within one year | 42/48 | €46,452 | €51,597 | +€5,146 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €16,399 | €30,010 | +€13,611 | +83.0% |
| Financial debts | 43 | - | €20 | +€20 | |
| Credit institutions | 430/8 | - | €20 | +€20 | |
| Trade debts | 44 | €10,933 | €2,457 | -€8,476 | -77.5% |
| Suppliers | 440/4 | €10,933 | €2,457 | -€8,476 | -77.5% |
| Taxes, remuneration and social security | 45 | €5,010 | €1,528 | -€3,481 | -69.5% |
| Taxes | 450/3 | €5,010 | €1,528 | -€3,481 | -69.5% |
| Other amounts payable | 47/48 | €14,109 | €17,582 | +€3,472 | +24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,849 | €26,766 | +€10,917 | +68.9% |
| Other operating charges | 640/8 | €454 | €747 | +€293 | +64.6% |
| Non-recurring operating charges | 66A | - | €657 | +€657 | |
| Gross operating margin | 9900 | €46,512 | €63,832 | +€17,319 | +37.2% |
| Operating profit (loss) | 9901 | €30,209 | €35,661 | +€5,452 | +18.0% |
| Financial income | 75/76B | €1,391 | €1,644 | +€253 | +18.2% |
| Recurring financial income | 75 | €1,391 | €1,644 | +€253 | +18.2% |
| Financial charges | 65/66B | €1,842 | €4,253 | +€2,410 | +130.8% |
| Recurring financial charges | 65 | €1,842 | €4,253 | +€2,410 | +130.8% |
| Profit (loss) for the period before taxes | 9903 | €29,758 | €33,053 | +€3,294 | +11.1% |
| Income taxes | 67/77 | €6,322 | €7,214 | +€892 | +14.1% |
| Profit (loss) for the period | 9904 | €23,437 | €25,839 | +€2,402 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,437 | €25,839 | +€2,402 | +10.3% |
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 29 September 2026 via checked.be.