RUMOER: 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.
RUMOER
Largest movements
- Receivables within one year +€32,540
up €32,540 (+81.8%), from €39,799 to €72,339
of which Trade receivables: +€24,290
- Cash -€15,458
down €15,458 (-25.4%), from €60,789 to €45,331
mainly Contributions, distributions and other (-€40,000) and Receivables within one year (-€32,540)
- Tangible fixed assets -€7,819
down €7,819 (-32.6%), from €23,973 to €16,154
of which Furniture and vehicles: -€5,740
- Profit (loss) carried forward -€40,000
down €40,000 (-46.9%), from €85,316 to €45,316
- Other debts +€33,720
new in 2025: €33,720
- Reserves +€9,114
new in 2025: €9,114
- Trade debts +€6,067
up €6,067 (+212%), from €2,862 to €8,929
- Tax, wage and social debts +€6,000
up €6,000 (+48.5%), from €12,379 to €18,379
- Gross operating margin -€47,782
down €47,782 (-68.3%), from €69,933 to €22,151
- Taxes -€8,825
down €8,825 (-71.3%), from €12,379 to €3,554
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 | €125,929 | €135,228 | +€9,299 | +7.4% |
| Fixed assets | 21/28 | €24,473 | €16,654 | -€7,819 | -31.9% |
| Tangible fixed assets | 22/27 | €23,973 | €16,154 | -€7,819 | -32.6% |
| Plant, machinery and equipment | 23 | €6,045 | €3,966 | -€2,079 | -34.4% |
| Furniture and vehicles | 24 | €17,928 | €12,188 | -€5,740 | -32.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €101,457 | €118,574 | +€17,117 | +16.9% |
| Amounts receivable within one year | 40/41 | €39,799 | €72,339 | +€32,540 | +81.8% |
| Trade receivables | 40 | €34,642 | €58,932 | +€24,290 | +70.1% |
| Other amounts receivable | 41 | €5,158 | €13,407 | +€8,250 | +160% |
| Cash at bank and in hand | 54/58 | €60,789 | €45,331 | -€15,458 | -25.4% |
| Deferred charges and accrued income | 490/1 | €869 | €904 | +€35 | +4.1% |
| Total equity and liabilities | 10/49 | €125,929 | €135,228 | +€9,299 | +7.4% |
| Equity | 10/15 | €91,316 | €60,430 | -€30,886 | -33.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | - | €9,114 | +€9,114 | |
| Distributable reserves | 133 | - | €9,114 | +€9,114 | |
| Profit (loss) carried forward | 14 | €85,316 | €45,316 | -€40,000 | -46.9% |
| Amounts payable | 17/49 | €34,613 | €74,798 | +€40,184 | +116% |
| Amounts payable after more than one year | 17 | €13,707 | €7,784 | -€5,923 | -43.2% |
| Financial debts | 170/4 | €13,707 | €7,784 | -€5,923 | -43.2% |
| Amounts payable within one year | 42/48 | €20,906 | €66,951 | +€46,045 | +220% |
| Current portion of amounts payable after more than one year | 42 | €5,665 | €5,923 | +€258 | +4.6% |
| Trade debts | 44 | €2,862 | €8,929 | +€6,067 | +212% |
| Suppliers | 440/4 | €2,862 | €8,929 | +€6,067 | +212% |
| Taxes, remuneration and social security | 45 | €12,379 | €18,379 | +€6,000 | +48.5% |
| Taxes | 450/3 | €12,379 | €18,379 | +€6,000 | +48.5% |
| Other amounts payable | 47/48 | - | €33,720 | +€33,720 | |
| Accrued charges and deferred income | 492/3 | - | €62 | +€62 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,292 | €7,819 | +€527 | +7.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €111 | +€111 | |
| Other operating charges | 640/8 | €321 | €723 | +€402 | +125% |
| Gross operating margin | 9900 | €69,933 | €22,151 | -€47,782 | -68.3% |
| Operating profit (loss) | 9901 | €62,321 | €13,499 | -€48,822 | -78.3% |
| Financial income | 75/76B | €51 | €71 | +€20 | +39.8% |
| Recurring financial income | 75 | €51 | €71 | +€20 | +39.8% |
| Financial charges | 65/66B | €1,070 | €901 | -€170 | -15.9% |
| Recurring financial charges | 65 | €1,070 | €901 | -€170 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €61,301 | €12,668 | -€48,632 | -79.3% |
| Income taxes | 67/77 | €12,379 | €3,554 | -€8,825 | -71.3% |
| Profit (loss) for the period | 9904 | €48,922 | €9,114 | -€39,807 | -81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,922 | €9,114 | -€39,807 | -81.4% |
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 13 October 2026 via checked.be.