RUMMAR: 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.
RUMMAR
Largest movements
- Receivables within one year -€538,901
down €538,901 (-83.4%), from €646,519 to €107,618
of which Other amounts receivable: -€512,067
- Receivables after one year +€464,552
new in 2025: €464,552
- Tangible fixed assets +€344,938
up €344,938 (+167.4%), from €206,005 to €550,943
of which Furniture and vehicles: +€233,152
- Financial fixed assets -€60,000
down €60,000 (-83.3%), from €72,041 to €12,041
- Cash +€24,972
up €24,972 (+7.5%), from €333,339 to €358,312
mainly Net result for the year (+€678,485) and Receivables within one year (+€538,901)
- Other debts +€210,509
up €210,509 (+25.8%), from €815,000 to €1.0m
- Trade debts +€85,770
up €85,770 (+153.7%), from €55,819 to €141,588
- Tax, wage and social debts -€49,928
down €49,928 (-40.7%), from €122,682 to €72,755
of which Taxes: -€89,209
- Profit (loss) carried forward +€28,485
up €28,485 (+10.0%), from €285,568 to €314,053
- Staff costs +€145,357
up €145,357 (+68.0%), from €213,744 to €359,101
- Depreciation +€29,141
up €29,141 (+68.1%), from €42,765 to €71,906
- Gross operating margin +€28,240
up €28,240 (+2.6%), from €1.1m to €1.1m
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 | €1,337,674 | €1,598,594 | +€260,921 | +19.5% |
| Fixed assets | 21/28 | €278,045 | €562,983 | +€284,938 | +102.5% |
| Tangible fixed assets | 22/27 | €206,005 | €550,943 | +€344,938 | +167.4% |
| Plant, machinery and equipment | 23 | €30,990 | €28,453 | -€2,538 | -8.2% |
| Furniture and vehicles | 24 | €87,612 | €320,763 | +€233,152 | +266.1% |
| Other tangible fixed assets | 26 | €87,402 | €201,727 | +€114,324 | +130.8% |
| Financial fixed assets | 28 | €72,041 | €12,041 | -€60,000 | -83.3% |
| Current assets | 29/58 | €1,059,628 | €1,035,611 | -€24,017 | -2.3% |
| Amounts receivable after more than one year | 29 | - | €464,552 | +€464,552 | |
| Other amounts receivable | 291 | - | €464,552 | +€464,552 | |
| Stocks and contracts in progress | 3 | €67,657 | €79,240 | +€11,584 | +17.1% |
| Stocks | 30/36 | €67,657 | €79,240 | +€11,584 | +17.1% |
| Amounts receivable within one year | 40/41 | €646,519 | €107,618 | -€538,901 | -83.4% |
| Trade receivables | 40 | €134,452 | €107,618 | -€26,834 | -20.0% |
| Other amounts receivable | 41 | €512,067 | €0 | -€512,067 | -100.0% |
| Cash at bank and in hand | 54/58 | €333,339 | €358,312 | +€24,972 | +7.5% |
| Deferred charges and accrued income | 490/1 | €12,114 | €25,889 | +€13,775 | +113.7% |
| Total equity and liabilities | 10/49 | €1,337,674 | €1,598,594 | +€260,921 | +19.5% |
| Equity | 10/15 | €325,772 | €354,257 | +€28,485 | +8.7% |
| Contributions | 10/11 | €3,531 | €3,531 | = | 0.0% |
| Reserves | 13 | €36,673 | €36,673 | = | 0.0% |
| Non-distributable reserves | 130/1 | €459 | €459 | = | 0.0% |
| Reserves not available under the articles | 1311 | €459 | €459 | = | 0.0% |
| Distributable reserves | 133 | €36,214 | €36,214 | = | 0.0% |
| Profit (loss) carried forward | 14 | €285,568 | €314,053 | +€28,485 | +10.0% |
| Amounts payable | 17/49 | €1,011,902 | €1,244,338 | +€232,435 | +23.0% |
| Amounts payable after more than one year | 17 | €4,486 | €0 | -€4,486 | -100.0% |
| Financial debts | 170/4 | €4,486 | €0 | -€4,486 | -100.0% |
| Amounts payable within one year | 42/48 | €1,004,342 | €1,244,338 | +€239,996 | +23.9% |
| Current portion of amounts payable after more than one year | 42 | €10,841 | €4,486 | -€6,355 | -58.6% |
| Trade debts | 44 | €55,819 | €141,588 | +€85,770 | +153.7% |
| Suppliers | 440/4 | €55,819 | €141,588 | +€85,770 | +153.7% |
| Taxes, remuneration and social security | 45 | €122,682 | €72,755 | -€49,928 | -40.7% |
| Taxes | 450/3 | €109,361 | €20,152 | -€89,209 | -81.6% |
| Remuneration and social security | 454/9 | €13,321 | €52,603 | +€39,281 | +294.9% |
| Other amounts payable | 47/48 | €815,000 | €1,025,509 | +€210,509 | +25.8% |
| Accrued charges and deferred income | 492/3 | €3,074 | €0 | -€3,074 | -100.0% |
| Remuneration, social security and pensions | 62 | €213,744 | €359,101 | +€145,357 | +68.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,765 | €71,906 | +€29,141 | +68.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€847 | €0 | +€847 | |
| Other operating charges | 640/8 | €5,502 | €5,797 | +€296 | +5.4% |
| Gross operating margin | 9900 | €1,083,078 | €1,111,318 | +€28,240 | +2.6% |
| Operating profit (loss) | 9901 | €821,914 | €674,513 | -€147,401 | -17.9% |
| Financial income | 75/76B | €1,925 | €11,302 | +€9,377 | +487.0% |
| Recurring financial income | 75 | €1,925 | €11,302 | +€9,377 | +487.0% |
| Financial charges | 65/66B | €4,859 | €4,917 | +€58 | +1.2% |
| Recurring financial charges | 65 | €4,859 | €4,917 | +€58 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €818,981 | €680,899 | -€138,082 | -16.9% |
| Income taxes | 67/77 | €2,821 | €2,414 | -€407 | -14.4% |
| Profit (loss) for the period | 9904 | €816,160 | €678,485 | -€137,675 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €816,160 | €678,485 | -€137,675 | -16.9% |
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.