RUMINA: 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.
RUMINA
Largest movements
- Tangible fixed assets -€28,455
down €28,455 (-10.0%), from €284,808 to €256,353
- Cash +€11,251
up €11,251 (+17.7%), from €63,400 to €74,652
mainly Depreciation (+€28,455) and Net result for the year (+€27,358)
- Profit (loss) carried forward +€27,358
up €27,358 (+215.3%), from €12,708 to €40,066
- Other debts -€24,267
down €24,267 (-27.4%), from €88,427 to €64,160
- Debts after one year -€17,093
down €17,093 (-8.2%), from €209,635 to €192,542
- Current portion of long-term debt -€6,055
down €6,055 (-20.3%), from €29,882 to €23,827
- Tax, wage and social debts +€5,595
up €5,595 (+120.3%), from €4,653 to €10,248
- Gross operating margin +€13,591
up €13,591 (+21.4%), from €63,653 to €77,243
- Taxes +€5,522
up €5,522 (+116.9%), from €4,726 to €10,248
- Financial charges +€1,339
up €1,339 (+20.6%), from €6,496 to €7,835
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 | €368,505 | €351,208 | -€17,297 | -4.7% |
| Fixed assets | 21/28 | €284,808 | €256,353 | -€28,455 | -10.0% |
| Tangible fixed assets | 22/27 | €284,808 | €256,353 | -€28,455 | -10.0% |
| Land and buildings | 22 | €284,808 | €256,353 | -€28,455 | -10.0% |
| Current assets | 29/58 | €83,697 | €94,855 | +€11,158 | +13.3% |
| Amounts receivable within one year | 40/41 | €20,086 | €19,834 | -€252 | -1.3% |
| Other amounts receivable | 41 | €20,086 | €19,834 | -€252 | -1.3% |
| Cash at bank and in hand | 54/58 | €63,400 | €74,652 | +€11,251 | +17.7% |
| Deferred charges and accrued income | 490/1 | €211 | €369 | +€158 | +74.9% |
| Total equity and liabilities | 10/49 | €368,505 | €351,208 | -€17,297 | -4.7% |
| Equity | 10/15 | €32,708 | €60,066 | +€27,358 | +83.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,708 | €40,066 | +€27,358 | +215.3% |
| Amounts payable | 17/49 | €335,798 | €291,142 | -€44,656 | -13.3% |
| Amounts payable after more than one year | 17 | €209,635 | €192,542 | -€17,093 | -8.2% |
| Financial debts | 170/4 | €209,635 | €192,542 | -€17,093 | -8.2% |
| Amounts payable within one year | 42/48 | €126,163 | €98,600 | -€27,563 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €29,882 | €23,827 | -€6,055 | -20.3% |
| Trade debts | 44 | €3,201 | €365 | -€2,836 | -88.6% |
| Suppliers | 440/4 | €3,201 | €365 | -€2,836 | -88.6% |
| Taxes, remuneration and social security | 45 | €4,653 | €10,248 | +€5,595 | +120.3% |
| Taxes | 450/3 | €4,653 | €10,248 | +€5,595 | +120.3% |
| Other amounts payable | 47/48 | €88,427 | €64,160 | -€24,267 | -27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,455 | €28,455 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,110 | €3,880 | +€770 | +24.8% |
| Non-recurring operating charges | 66A | €7,500 | €0 | -€7,500 | -100.0% |
| Gross operating margin | 9900 | €63,653 | €77,243 | +€13,591 | +21.4% |
| Operating profit (loss) | 9901 | €24,587 | €44,908 | +€20,321 | +82.6% |
| Financial income | 75/76B | €1,255 | €533 | -€722 | -57.5% |
| Recurring financial income | 75 | €1,255 | €533 | -€722 | -57.5% |
| Financial charges | 65/66B | €6,496 | €7,835 | +€1,339 | +20.6% |
| Recurring financial charges | 65 | €6,496 | €7,835 | +€1,339 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €19,347 | €37,606 | +€18,259 | +94.4% |
| Income taxes | 67/77 | €4,726 | €10,248 | +€5,522 | +116.9% |
| Profit (loss) for the period | 9904 | €14,621 | €27,358 | +€12,737 | +87.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,621 | €27,358 | +€12,737 | +87.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.