RUMYCAT: what changed
What changed
RUMYCAT
NACE 26.300, Manufacture of computer, electronic and optical products
filed annual accounts (NBB)
Net result for the year
€22,932
2024 · €5,373+€17,558
Equity
€96,080
2024 · €73,148+€22,932
Cash
€67,603
2024 · €25,091+€42,512
Balance sheet total
€232,266
2024 · €142,480+€89,786
Largest movements
Assets
- Receivables within one year +€46,571
up €46,571 (+62.4%), from €74,621 to €121,192
of which Trade receivables: +€36,214
- Cash +€42,512
up €42,512 (+169%), from €25,091 to €67,603
mainly Trade debts (+€52,664) and Net result for the year (+€22,932)
Equity and liabilities
- Trade debts +€52,664
up €52,664 (+107%), from €49,434 to €102,097
- Reserves +€22,932
up €22,932 (+42.0%), from €54,598 to €77,530
of which Distributable reserves: +€24,787
- Debts after one year +€9,690
up €9,690, from €0 to €9,690
- Current portion of long-term debt +€3,638
up €3,638 (+46.3%), from €7,861 to €11,498
Income statement
- Staff costs -€31,798
down €31,798 (-78.9%), from €40,284 to €8,486
- Gross operating margin -€11,046
down €11,046 (-20.6%), from €53,670 to €42,624
- Taxes +€5,946
up €5,946 (+188%), from €3,156 to €9,102
- Other operating charges -€2,525
down €2,525 (-62.1%), from €4,065 to €1,540
- Depreciation -€668
down €668 (-63.5%), from €1,052 to €384
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€5,373
Gross operating margin
-€11,046
Staff costs
+€31,798
Depreciation
+€668
Other operating charges
+€2,525
Financial income
+€107
Financial charges
-€547
Taxes
-€5,946
Result 2025
€22,932
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€28,684
Investment
€0
Financing
+€13,828
Cash 2024
€25,091
From operations (derived)
+€28,684
Net result for the year
+€22,932
Depreciation
+€384
Stocks and contracts
-€524
Receivables within one year
-€46,571
Deferred charges and accrued income
-€563
Trade debts
+€52,664
Tax, wage and social debts
-€1,293
Accrued charges and deferred income
+€1,655
Financing
+€13,828
Debts after one year
+€9,690
Current portion of long-term debt
+€3,638
Short-term financial debts
+€500
Cash 2025
€67,603
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,480 | €232,266 | +€89,786 | +63.0% |
| Fixed assets | 21/28 | €3,315 | €2,931 | -€384 | -11.6% |
| Tangible fixed assets | 22/27 | €765 | €381 | -€384 | -50.2% |
| Plant, machinery and equipment | 23 | €605 | €381 | -€224 | -37.0% |
| Furniture and vehicles | 24 | €160 | €0 | -€160 | -100% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €139,165 | €229,336 | +€90,170 | +64.8% |
| Stocks and contracts in progress | 3 | €39,143 | €39,667 | +€524 | +1.3% |
| Stocks | 30/36 | €39,143 | €39,667 | +€524 | +1.3% |
| Amounts receivable within one year | 40/41 | €74,621 | €121,192 | +€46,571 | +62.4% |
| Trade receivables | 40 | €4,683 | €40,897 | +€36,214 | +773% |
| Other amounts receivable | 41 | €69,938 | €80,295 | +€10,357 | +14.8% |
| Cash at bank and in hand | 54/58 | €25,091 | €67,603 | +€42,512 | +169% |
| Deferred charges and accrued income | 490/1 | €310 | €873 | +€563 | +182% |
| Total equity and liabilities | 10/49 | €142,480 | €232,266 | +€89,786 | +63.0% |
| Equity | 10/15 | €73,148 | €96,080 | +€22,932 | +31.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €54,598 | €77,530 | +€22,932 | +42.0% |
| Non-distributable reserves | 130/1 | €1,855 | €0 | -€1,855 | -100% |
| Reserves not available under the articles | 1311 | €1,855 | €0 | -€1,855 | -100% |
| Distributable reserves | 133 | €52,743 | €77,530 | +€24,787 | +47.0% |
| Amounts payable | 17/49 | €69,332 | €136,187 | +€66,854 | +96.4% |
| Amounts payable after more than one year | 17 | €0 | €9,690 | +€9,690 | |
| Financial debts | 170/4 | €0 | €9,690 | +€9,690 | |
| Amounts payable within one year | 42/48 | €66,332 | €121,841 | +€55,509 | +83.7% |
| Current portion of amounts payable after more than one year | 42 | €7,861 | €11,498 | +€3,638 | +46.3% |
| Financial debts | 43 | - | €500 | +€500 | |
| Credit institutions | 430/8 | - | €500 | +€500 | |
| Trade debts | 44 | €49,434 | €102,097 | +€52,664 | +107% |
| Suppliers | 440/4 | €49,434 | €102,097 | +€52,664 | +107% |
| Taxes, remuneration and social security | 45 | €9,038 | €7,746 | -€1,293 | -14.3% |
| Taxes | 450/3 | €5,738 | €7,058 | +€1,321 | +23.0% |
| Remuneration and social security | 454/9 | €3,301 | €687 | -€2,613 | -79.2% |
| Accrued charges and deferred income | 492/3 | €3,000 | €4,655 | +€1,655 | +55.2% |
| Remuneration, social security and pensions | 62 | €40,284 | €8,486 | -€31,798 | -78.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,052 | €384 | -€668 | -63.5% |
| Other operating charges | 640/8 | €4,065 | €1,540 | -€2,525 | -62.1% |
| Gross operating margin | 9900 | €53,670 | €42,624 | -€11,046 | -20.6% |
| Operating profit (loss) | 9901 | €8,269 | €32,213 | +€23,945 | +290% |
| Financial income | 75/76B | €3,675 | €3,782 | +€107 | +2.9% |
| Recurring financial income | 75 | €3,675 | €3,782 | +€107 | +2.9% |
| Financial charges | 65/66B | €3,415 | €3,961 | +€547 | +16.0% |
| Recurring financial charges | 65 | €3,415 | €3,961 | +€547 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €8,529 | €32,034 | +€23,505 | +276% |
| Income taxes | 67/77 | €3,156 | €9,102 | +€5,946 | +188% |
| Profit (loss) for the period | 9904 | €5,373 | €22,932 | +€17,558 | +327% |
| Profit (loss) for the period to be appropriated | 9905 | €5,373 | €22,932 | +€17,558 | +327% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.