RUMIN: 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.
RUMIN
Largest movements
- Receivables within one year +€350,465
up €350,465 (+31.8%), from €1.1m to €1.5m
of which Trade receivables: +€345,889
- Tangible fixed assets +€60,205
new in 2025: €60,205
- Stocks and contracts +€31,978
up €31,978 (+77.8%), from €41,123 to €73,101
- Cash +€18,839
up €18,839 (+31.0%), from €60,674 to €79,513
mainly Trade debts (+€458,490) and Net result for the year (+€161,979)
- Trade debts +€458,490
up €458,490 (+56.6%), from €810,094 to €1.3m
- Other debts -€174,738
no longer reported in 2025 (was €174,738)
- Profit (loss) carried forward +€161,979
up €161,979 (+107.8%), from €150,201 to €312,180
- Tax, wage and social debts +€20,516
up €20,516 (+37.6%), from €54,522 to €75,038
of which Remuneration and social security: +€22,279
- Staff costs +€112,545
new in 2025: €112,545
- Gross operating margin +€107,418
up €107,418 (+44.8%), from €239,984 to €347,403
- Depreciation +€12,018
new in 2025: €12,018
- Taxes -€4,271
down €4,271 (-7.0%), from €61,174 to €56,903
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 | €1,213,265 | €1,680,013 | +€466,748 | +38.5% |
| Fixed assets | 21/28 | €10,000 | €74,229 | +€64,229 | +642.3% |
| Tangible fixed assets | 22/27 | - | €60,205 | +€60,205 | |
| Furniture and vehicles | 24 | - | €60,205 | +€60,205 | |
| Financial fixed assets | 28 | €10,000 | €14,024 | +€4,024 | +40.2% |
| Current assets | 29/58 | €1,203,265 | €1,605,784 | +€402,519 | +33.5% |
| Stocks and contracts in progress | 3 | €41,123 | €73,101 | +€31,978 | +77.8% |
| Stocks | 30/36 | €41,123 | €73,101 | +€31,978 | +77.8% |
| Amounts receivable within one year | 40/41 | €1,101,460 | €1,451,925 | +€350,465 | +31.8% |
| Trade receivables | 40 | €1,095,986 | €1,441,875 | +€345,889 | +31.6% |
| Other amounts receivable | 41 | €5,474 | €10,050 | +€4,576 | +83.6% |
| Cash at bank and in hand | 54/58 | €60,674 | €79,513 | +€18,839 | +31.0% |
| Deferred charges and accrued income | 490/1 | €8 | €1,245 | +€1,237 | +15446.7% |
| Total equity and liabilities | 10/49 | €1,213,265 | €1,680,013 | +€466,748 | +38.5% |
| Equity | 10/15 | €170,661 | €332,640 | +€161,979 | +94.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €150,201 | €312,180 | +€161,979 | +107.8% |
| Provisions and deferred taxes | 16 | €3,250 | €3,750 | +€500 | +15.4% |
| Provisions for liabilities and charges | 160/5 | €3,250 | €3,750 | +€500 | +15.4% |
| Other liabilities and charges | 164/5 | €3,250 | €3,750 | +€500 | +15.4% |
| Amounts payable | 17/49 | €1,039,354 | €1,343,623 | +€304,269 | +29.3% |
| Amounts payable within one year | 42/48 | €1,039,354 | €1,343,623 | +€304,269 | +29.3% |
| Trade debts | 44 | €810,094 | €1,268,585 | +€458,490 | +56.6% |
| Suppliers | 440/4 | €810,094 | €1,268,585 | +€458,490 | +56.6% |
| Taxes, remuneration and social security | 45 | €54,522 | €75,038 | +€20,516 | +37.6% |
| Taxes | 450/3 | €54,522 | €52,759 | -€1,764 | -3.2% |
| Remuneration and social security | 454/9 | - | €22,279 | +€22,279 | |
| Other amounts payable | 47/48 | €174,738 | - | -€174,738 | |
| Non-recurring operating income | 76A | €1 | - | -€1 | |
| Remuneration, social security and pensions | 62 | - | €112,545 | +€112,545 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €12,018 | +€12,018 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €250 | €500 | +€250 | +100.0% |
| Other operating charges | 640/8 | €3,378 | €3,937 | +€560 | +16.6% |
| Gross operating margin | 9900 | €239,984 | €347,403 | +€107,418 | +44.8% |
| Operating profit (loss) | 9901 | €236,356 | €218,402 | -€17,954 | -7.6% |
| Financial income | 75/76B | €295 | €630 | +€335 | +113.3% |
| Recurring financial income | 75 | €145 | €630 | +€485 | +333.4% |
| Non-recurring financial income | 76B | €150 | - | -€150 | |
| Financial charges | 65/66B | €91 | €150 | +€59 | +64.5% |
| Recurring financial charges | 65 | €91 | €150 | +€59 | +64.5% |
| Profit (loss) for the period before taxes | 9903 | €236,561 | €218,882 | -€17,678 | -7.5% |
| Income taxes | 67/77 | €61,174 | €56,903 | -€4,271 | -7.0% |
| Profit (loss) for the period | 9904 | €175,387 | €161,979 | -€13,408 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €175,387 | €161,979 | -€13,408 | -7.6% |
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 8 October 2026 via checked.be.