RUMMENS E.: 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.
RUMMENS E.
Largest movements
- Cash +€19,022
up €19,022 (+386.7%), from €4,919 to €23,941
mainly Net result for the year (+€178,224) and Short-term financial debts (+€27,008)
- Reserves +€80,000
up €80,000 (+20.5%), from €389,610 to €469,610
of which Distributable reserves: +€80,000
- Other debts -€72,873
down €72,873 (-21.3%), from €342,716 to €269,842
- Current portion of long-term debt -€41,740
down €41,740 (-80.1%), from €52,079 to €10,339
- Short-term financial debts +€27,008
up €27,008 (+106.1%), from €25,467 to €52,475
- Gross operating margin +€40,956
up €40,956 (+17.1%), from €239,971 to €280,927
- Taxes +€10,566
up €10,566 (+32.6%), from €32,396 to €42,962
- Financial charges -€8,779
down €8,779 (-17.9%), from €48,961 to €40,182
- Other operating charges -€3,542
down €3,542 (-57.5%), from €6,160 to €2,618
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 | €1,884,397 | €1,897,639 | +€13,242 | +0.7% |
| Fixed assets | 21/28 | €20,024 | €14,244 | -€5,780 | -28.9% |
| Tangible fixed assets | 22/27 | €20,024 | €14,244 | -€5,780 | -28.9% |
| Furniture and vehicles | 24 | €19,240 | €13,460 | -€5,780 | -30.0% |
| Other tangible fixed assets | 26 | €783 | €783 | = | 0.0% |
| Current assets | 29/58 | €1,864,373 | €1,883,395 | +€19,022 | +1.0% |
| Amounts receivable within one year | 40/41 | €1,859,454 | €1,859,454 | = | 0.0% |
| Other amounts receivable | 41 | €1,859,454 | €1,859,454 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,919 | €23,941 | +€19,022 | +386.7% |
| Total equity and liabilities | 10/49 | €1,884,397 | €1,897,639 | +€13,242 | +0.7% |
| Equity | 10/15 | €815,750 | €913,973 | +€98,224 | +12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €389,610 | €469,610 | +€80,000 | +20.5% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €370,860 | €450,860 | +€80,000 | +21.6% |
| Profit (loss) carried forward | 14 | €407,540 | €425,763 | +€18,224 | +4.5% |
| Amounts payable | 17/49 | €1,068,647 | €983,665 | -€84,981 | -8.0% |
| Amounts payable after more than one year | 17 | €641,485 | €631,146 | -€10,339 | -1.6% |
| Financial debts | 170/4 | €641,485 | €631,146 | -€10,339 | -1.6% |
| Amounts payable within one year | 42/48 | €427,161 | €352,519 | -€74,642 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €52,079 | €10,339 | -€41,740 | -80.1% |
| Financial debts | 43 | €25,467 | €52,475 | +€27,008 | +106.1% |
| Credit institutions | 430/8 | €25,467 | €52,475 | +€27,008 | +106.1% |
| Taxes, remuneration and social security | 45 | €6,900 | €19,862 | +€12,962 | +187.9% |
| Taxes | 450/3 | €6,900 | €19,862 | +€12,962 | +187.9% |
| Other amounts payable | 47/48 | €342,716 | €269,842 | -€72,873 | -21.3% |
| Remuneration, social security and pensions | 62 | €8,662 | €11,161 | +€2,500 | +28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,623 | €5,780 | -€1,843 | -24.2% |
| Other operating charges | 640/8 | €6,160 | €2,618 | -€3,542 | -57.5% |
| Gross operating margin | 9900 | €239,971 | €280,927 | +€40,956 | +17.1% |
| Operating profit (loss) | 9901 | €217,527 | €261,368 | +€43,841 | +20.2% |
| Financial charges | 65/66B | €48,961 | €40,182 | -€8,779 | -17.9% |
| Recurring financial charges | 65 | €48,961 | €40,182 | -€8,779 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €168,565 | €221,186 | +€52,621 | +31.2% |
| Income taxes | 67/77 | €32,396 | €42,962 | +€10,566 | +32.6% |
| Profit (loss) for the period | 9904 | €136,169 | €178,224 | +€42,054 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €136,169 | €178,224 | +€42,054 | +30.9% |
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 2 October 2026 via checked.be.