RUNA SHOE: 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.
RUNA SHOE
Largest movements
- Stocks and contracts +€3,000
up €3,000 (+1.3%), from €230,000 to €233,000
- Reserves -€11,129
down €11,129 (-78.4%), from €14,200 to €3,071
- Trade debts +€5,813
up €5,813 (+60.1%), from €9,678 to €15,492
- Short-term financial debts +€5,225
up €5,225 (+298%), from €1,752 to €6,976
- Profit (loss) carried forward +€4,461
no longer reported in 2025 (was -€4,461)
- Gross operating margin -€915
down €915 (-29.6%), from -€3,093 to -€4,008
- Financial income -€692
down €692 (-97.5%), from €709 to €18
- Financial charges +€586
up €586 (+88.4%), from €663 to €1,249
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 | €232,254 | €235,278 | +€3,024 | +1.3% |
| Fixed assets | 21/28 | €1,255 | €345 | -€910 | -72.5% |
| Tangible fixed assets | 22/27 | €1,255 | €345 | -€910 | -72.5% |
| Land and buildings | 22 | €116 | - | -€116 | |
| Plant, machinery and equipment | 23 | €1,139 | €345 | -€794 | -69.7% |
| Current assets | 29/58 | €230,999 | €234,933 | +€3,934 | +1.7% |
| Stocks and contracts in progress | 3 | €230,000 | €233,000 | +€3,000 | +1.3% |
| Stocks | 30/36 | €230,000 | €233,000 | +€3,000 | +1.3% |
| Cash at bank and in hand | 54/58 | €647 | €1,576 | +€929 | +144% |
| Deferred charges and accrued income | 490/1 | €352 | €357 | +€5 | +1.3% |
| Total equity and liabilities | 10/49 | €232,254 | €235,278 | +€3,024 | +1.3% |
| Equity | 10/15 | €28,289 | €21,621 | -€6,668 | -23.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €14,200 | €3,071 | -€11,129 | -78.4% |
| Distributable reserves | 133 | €14,200 | €3,071 | -€11,129 | -78.4% |
| Profit (loss) carried forward | 14 | -€4,461 | - | +€4,461 | |
| Amounts payable | 17/49 | €203,965 | €213,657 | +€9,692 | +4.8% |
| Amounts payable within one year | 42/48 | €203,965 | €213,657 | +€9,692 | +4.8% |
| Financial debts | 43 | €1,752 | €6,976 | +€5,225 | +298% |
| Credit institutions | 430/8 | €1,752 | €6,976 | +€5,225 | +298% |
| Trade debts | 44 | €9,678 | €15,492 | +€5,813 | +60.1% |
| Suppliers | 440/4 | €9,678 | €15,492 | +€5,813 | +60.1% |
| Taxes, remuneration and social security | 45 | €10,314 | €10,034 | -€280 | -2.7% |
| Taxes | 450/3 | €10,314 | €10,034 | -€280 | -2.7% |
| Other amounts payable | 47/48 | €182,221 | €181,155 | -€1,066 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €910 | €910 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€3,093 | -€4,008 | -€915 | -29.6% |
| Operating profit (loss) | 9901 | -€4,508 | -€5,438 | -€930 | -20.6% |
| Financial income | 75/76B | €709 | €18 | -€692 | -97.5% |
| Recurring financial income | 75 | €709 | €18 | -€692 | -97.5% |
| Financial charges | 65/66B | €663 | €1,249 | +€586 | +88.4% |
| Recurring financial charges | 65 | €663 | €1,249 | +€586 | +88.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,461 | -€6,668 | -€2,207 | -49.5% |
| Profit (loss) for the period | 9904 | -€4,461 | -€6,668 | -€2,207 | -49.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,461 | -€6,668 | -€2,207 | -49.5% |
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 18 October 2026 via checked.be.