RUNI: 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.
RUNI
Largest movements
- Tangible fixed assets +€44,731
up €44,731 (+99.3%), from €45,048 to €89,779
of which Plant, machinery and equipment: +€53,059
- Cash -€21,869
down €21,869 (-74.3%), from €29,430 to €7,561
mainly Investment in fixed assets (net) (-€59,730) and Trade debts (-€43,981)
- Receivables within one year +€15,725
up €15,725 (+23.2%), from €67,643 to €83,368
of which Trade receivables: +€9,455
- Trade debts -€43,981
no longer reported in 2025 (was €43,981)
- Debts after one year +€34,302
up €34,302 (+510.6%), from €6,718 to €41,020
- Profit (loss) carried forward +€19,600
up €19,600 (+36.4%), from €53,811 to €73,411
- Current portion of long-term debt +€11,162
up €11,162 (+274.5%), from €4,066 to €15,228
- Short-term financial debts +€7,500
new in 2025: €7,500
- Taxes -€26,117
down €26,117 (-83.1%), from €31,435 to €5,318
- Gross operating margin -€8,689
down €8,689 (-8.0%), from €108,885 to €100,196
- Staff costs +€7,886
up €7,886 (+20.3%), from €38,900 to €46,786
- Depreciation +€5,450
up €5,450 (+57.1%), from €9,549 to €14,999
- Financial charges +€2,362
up €2,362 (+129.3%), from €1,827 to €4,189
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 | €153,602 | €192,773 | +€39,171 | +25.5% |
| Fixed assets | 21/28 | €52,548 | €97,279 | +€44,731 | +85.1% |
| Tangible fixed assets | 22/27 | €45,048 | €89,779 | +€44,731 | +99.3% |
| Plant, machinery and equipment | 23 | €5,301 | €58,360 | +€53,059 | +1000.9% |
| Furniture and vehicles | 24 | €3,205 | €2,289 | -€916 | -28.6% |
| Leasing and similar rights | 25 | €8,342 | €5,005 | -€3,337 | -40.0% |
| Other tangible fixed assets | 26 | €28,200 | €24,125 | -€4,075 | -14.5% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €101,054 | €95,494 | -€5,560 | -5.5% |
| Stocks and contracts in progress | 3 | €3,245 | €3,791 | +€546 | +16.8% |
| Stocks | 30/36 | €3,245 | €3,791 | +€546 | +16.8% |
| Amounts receivable within one year | 40/41 | €67,643 | €83,368 | +€15,725 | +23.2% |
| Trade receivables | 40 | €221 | €9,676 | +€9,455 | +4278.3% |
| Other amounts receivable | 41 | €67,422 | €73,692 | +€6,270 | +9.3% |
| Cash at bank and in hand | 54/58 | €29,430 | €7,561 | -€21,869 | -74.3% |
| Deferred charges and accrued income | 490/1 | €736 | €774 | +€38 | +5.2% |
| Total equity and liabilities | 10/49 | €153,602 | €192,773 | +€39,171 | +25.5% |
| Equity | 10/15 | €93,970 | €120,320 | +€26,350 | +28.0% |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Reserves | 13 | €29,959 | €36,709 | +€6,750 | +22.5% |
| Tax-exempt reserves | 132 | €5,349 | €12,099 | +€6,750 | +126.2% |
| Distributable reserves | 133 | €24,610 | €24,610 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,811 | €73,411 | +€19,600 | +36.4% |
| Provisions and deferred taxes | 16 | - | €2,250 | +€2,250 | |
| Deferred taxes | 168 | - | €2,250 | +€2,250 | |
| Amounts payable | 17/49 | €59,632 | €70,203 | +€10,571 | +17.7% |
| Amounts payable after more than one year | 17 | €6,718 | €41,020 | +€34,302 | +510.6% |
| Financial debts | 170/4 | €6,718 | €41,020 | +€34,302 | +510.6% |
| Amounts payable within one year | 42/48 | €52,914 | €29,183 | -€23,731 | -44.8% |
| Current portion of amounts payable after more than one year | 42 | €4,066 | €15,228 | +€11,162 | +274.5% |
| Financial debts | 43 | - | €7,500 | +€7,500 | |
| Credit institutions | 430/8 | - | €7,500 | +€7,500 | |
| Trade debts | 44 | €43,981 | - | -€43,981 | |
| Suppliers | 440/4 | €43,981 | - | -€43,981 | |
| Taxes, remuneration and social security | 45 | €3,681 | €6,455 | +€2,774 | +75.4% |
| Taxes | 450/3 | - | €2,626 | +€2,626 | |
| Remuneration and social security | 454/9 | €3,681 | €3,829 | +€148 | +4.0% |
| Other amounts payable | 47/48 | €1,186 | - | -€1,186 | |
| Non-recurring operating income | 76A | - | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | €38,900 | €46,786 | +€7,886 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,549 | €14,999 | +€5,450 | +57.1% |
| Other operating charges | 640/8 | €2,102 | €323 | -€1,779 | -84.6% |
| Gross operating margin | 9900 | €108,885 | €100,196 | -€8,689 | -8.0% |
| Operating profit (loss) | 9901 | €58,334 | €38,088 | -€20,246 | -34.7% |
| Financial income | 75/76B | €28 | €19 | -€9 | -32.1% |
| Recurring financial income | 75 | €28 | €19 | -€9 | -32.1% |
| Financial charges | 65/66B | €1,827 | €4,189 | +€2,362 | +129.3% |
| Recurring financial charges | 65 | €1,827 | €4,189 | +€2,362 | +129.3% |
| Profit (loss) for the period before taxes | 9903 | €56,535 | €33,918 | -€22,617 | -40.0% |
| Transfer from deferred taxes | 780 | - | €250 | +€250 | |
| Transfer to deferred taxes | 680 | - | €2,500 | +€2,500 | |
| Income taxes | 67/77 | €31,435 | €5,318 | -€26,117 | -83.1% |
| Profit (loss) for the period | 9904 | €25,100 | €26,350 | +€1,250 | +5.0% |
| Transfer from tax-exempt reserves | 789 | - | €750 | +€750 | |
| Transfer to tax-exempt reserves | 689 | - | €7,500 | +€7,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,100 | €19,600 | -€5,500 | -21.9% |
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 11 October 2026 via checked.be.