RUNAMA: 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.
RUNAMA
Largest movements
- Deferred charges and accrued income +€93,294
up €93,294 (+1288.9%), from €7,238 to €100,532
- Cash -€35,974
no longer reported in 2024 (was €35,974)
- Tangible fixed assets -€21,782
down €21,782 (-11.7%), from €186,835 to €165,053
of which Furniture and vehicles: -€11,207
- Receivables within one year -€20,273
down €20,273 (-55.5%), from €36,536 to €16,263
- Intangible fixed assets -€12,132
down €12,132 (-16.3%), from €74,347 to €62,215
- Trade debts +€49,523
up €49,523 (+4610.0%), from €1,074 to €50,597
- Debts after one year -€27,884
down €27,884 (-19.7%), from €141,686 to €113,802
- Current portion of long-term debt -€20,186
no longer reported in 2024 (was €20,186)
- Short-term financial debts +€6,280
new in 2024: €6,280
- Accrued charges and deferred income -€5,931
no longer reported in 2024 (was €5,931)
- Turnover +€91,609
new in 2024: €91,609
- Purchases and services +€60,360
new in 2024: €60,360
- Gross operating margin -€51,151
down €51,151 (-62.1%), from €82,401 to €31,250
- Depreciation -€13,440
down €13,440 (-50.4%), from €26,688 to €13,248
- Write-downs +€9,219
new in 2024: €9,219
From the 2021 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €343,680 | €347,911 | +€4,231 | +1.2% |
| Fixed assets | 21/28 | €261,182 | €227,268 | -€33,914 | -13.0% |
| Intangible fixed assets | 21 | €74,347 | €62,215 | -€12,132 | -16.3% |
| Tangible fixed assets | 22/27 | €186,835 | €165,053 | -€21,782 | -11.7% |
| Land and buildings | 22 | €163,092 | €152,029 | -€11,062 | -6.8% |
| Plant, machinery and equipment | 23 | €4,283 | €4,770 | +€487 | +11.4% |
| Furniture and vehicles | 24 | €19,460 | €8,254 | -€11,207 | -57.6% |
| Current assets | 29/58 | €82,498 | €120,643 | +€38,145 | +46.2% |
| Stocks and contracts in progress | 3 | €2,750 | €2,000 | -€750 | -27.3% |
| Stocks | 30/36 | €2,750 | €2,000 | -€750 | -27.3% |
| Amounts receivable within one year | 40/41 | €36,536 | €16,263 | -€20,273 | -55.5% |
| Trade receivables | 40 | €36,536 | €16,263 | -€20,273 | -55.5% |
| Current investments | 50/53 | - | €1,848 | +€1,848 | |
| Cash at bank and in hand | 54/58 | €35,974 | - | -€35,974 | |
| Deferred charges and accrued income | 490/1 | €7,238 | €100,532 | +€93,294 | +1288.9% |
| Total equity and liabilities | 10/49 | €343,680 | €347,911 | +€4,231 | +1.2% |
| Equity | 10/15 | €170,908 | €174,514 | +€3,607 | +2.1% |
| Contributions | 10/11 | €193,600 | €193,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,692 | -€19,086 | +€3,607 | +15.9% |
| Amounts payable | 17/49 | €172,772 | €173,397 | +€625 | +0.4% |
| Amounts payable after more than one year | 17 | €141,686 | €113,802 | -€27,884 | -19.7% |
| Financial debts | 170/4 | €141,686 | €113,802 | -€27,884 | -19.7% |
| Amounts payable within one year | 42/48 | €25,154 | €59,595 | +€34,441 | +136.9% |
| Current portion of amounts payable after more than one year | 42 | €20,186 | - | -€20,186 | |
| Financial debts | 43 | - | €6,280 | +€6,280 | |
| Credit institutions | 430/8 | - | €6,280 | +€6,280 | |
| Trade debts | 44 | €1,074 | €50,597 | +€49,523 | +4610.0% |
| Suppliers | 440/4 | €1,074 | €50,597 | +€49,523 | +4610.0% |
| Taxes, remuneration and social security | 45 | €3,894 | €2,388 | -€1,506 | -38.7% |
| Taxes | 450/3 | €3,894 | €2,388 | -€1,506 | -38.7% |
| Other amounts payable | 47/48 | - | €330 | +€330 | |
| Accrued charges and deferred income | 492/3 | €5,931 | - | -€5,931 | |
| Turnover | 70 | - | €91,609 | +€91,609 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €60,360 | +€60,360 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,688 | €13,248 | -€13,440 | -50.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,219 | +€9,219 | |
| Other operating charges | 640/8 | €2,020 | €4,044 | +€2,024 | +100.2% |
| Gross operating margin | 9900 | €82,401 | €31,250 | -€51,151 | -62.1% |
| Operating profit (loss) | 9901 | €53,693 | €4,738 | -€48,955 | -91.2% |
| Financial charges | 65/66B | €5,713 | €3,697 | -€2,016 | -35.3% |
| Recurring financial charges | 65 | €5,713 | €3,697 | -€2,016 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €47,980 | €1,041 | -€46,939 | -97.8% |
| Income taxes | 67/77 | €140 | €964 | +€825 | +591.0% |
| Profit (loss) for the period | 9904 | €47,841 | €77 | -€47,764 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,841 | €77 | -€47,764 | -99.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.