RUMMENS & CORNETTE: what changed
Two financial 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.
RUMMENS & CORNETTE
Largest movements
- Cash -€19,496
down €19,496 (-15.3%), from €127,396 to €107,900
mainly Contributions, distributions and other (-€111,112) and Other debts (-€17,598)
- Other debts -€17,598
down €17,598 (-12.9%), from €136,628 to €119,030
- Gross operating margin -€20,511
down €20,511 (-12.0%), from €171,469 to €150,958
- Taxes -€5,325
down €5,325 (-12.1%), from €43,930 to €38,604
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.
Derived cash bridge
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 | €154,558 | €136,449 | -€18,109 | -11.7% |
| Fixed assets | 21/28 | €2,478 | €2,159 | -€319 | -12.9% |
| Tangible fixed assets | 22/27 | €2,228 | €1,909 | -€319 | -14.3% |
| Other tangible fixed assets | 26 | €2,228 | €1,909 | -€319 | -14.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €152,080 | €134,289 | -€17,790 | -11.7% |
| Amounts receivable within one year | 40/41 | €23,366 | €24,290 | +€924 | +4.0% |
| Trade receivables | 40 | €14,466 | €17,895 | +€3,429 | +23.7% |
| Other amounts receivable | 41 | €8,900 | €6,396 | -€2,504 | -28.1% |
| Cash at bank and in hand | 54/58 | €127,396 | €107,900 | -€19,496 | -15.3% |
| Deferred charges and accrued income | 490/1 | €1,317 | €2,099 | +€782 | +59.3% |
| Total equity and liabilities | 10/49 | €154,558 | €136,449 | -€18,109 | -11.7% |
| Equity | 10/15 | €8,060 | €8,060 | = | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €146,498 | €128,389 | -€18,109 | -12.4% |
| Amounts payable within one year | 42/48 | €146,498 | €128,389 | -€18,109 | -12.4% |
| Trade debts | 44 | €762 | €567 | -€195 | -25.6% |
| Suppliers | 440/4 | €762 | €567 | -€195 | -25.6% |
| Taxes, remuneration and social security | 45 | €9,107 | €8,792 | -€316 | -3.5% |
| Taxes | 450/3 | €9,107 | €8,792 | -€316 | -3.5% |
| Other amounts payable | 47/48 | €136,628 | €119,030 | -€17,598 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €319 | €319 | = | 0.0% |
| Other operating charges | 640/8 | €1,185 | €742 | -€443 | -37.4% |
| Gross operating margin | 9900 | €171,469 | €150,958 | -€20,511 | -12.0% |
| Operating profit (loss) | 9901 | €169,965 | €149,897 | -€20,069 | -11.8% |
| Financial income | 75/76B | €1,099 | - | -€1,099 | |
| Recurring financial income | 75 | €1,099 | - | -€1,099 | |
| Financial charges | 65/66B | €163 | €180 | +€17 | +10.4% |
| Recurring financial charges | 65 | €163 | €180 | +€17 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €170,901 | €149,716 | -€21,184 | -12.4% |
| Income taxes | 67/77 | €43,930 | €38,604 | -€5,325 | -12.1% |
| Profit (loss) for the period | 9904 | €126,971 | €111,112 | -€15,859 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €126,971 | €111,112 | -€15,859 | -12.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.