RunnersHigh: 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.
RunnersHigh
Largest movements
- Cash -€63,932
down €63,932 (-74.4%), from €85,878 to €21,946
mainly Receivables within one year (-€47,539) and Contributions, distributions and other (-€47,059)
- Receivables within one year +€47,539
up €47,539 (+132%), from €36,073 to €83,613
of which Trade receivables: +€38,924
- Tangible fixed assets -€3,928
down €3,928 (-1.6%), from €246,977 to €243,049
of which Land and buildings: -€2,336
- Profit (loss) carried forward -€47,059
down €47,059 (-29.4%), from €160,251 to €113,192
- Reserves +€34,950
up €34,950 (+1,748%), from €2,000 to €36,950
- Debts after one year -€14,000
down €14,000 (-9.0%), from €155,699 to €141,699
- Gross operating margin -€11,342
down €11,342 (-14.6%), from €77,586 to €66,243
- Depreciation -€1,981
down €1,981 (-19.3%), from €10,257 to €8,276
- Other operating charges +€1,746
up €1,746 (+87.3%), from €2,001 to €3,747
- Taxes +€1,207
up €1,207 (+8.0%), from €15,178 to €16,385
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 | €368,928 | €348,608 | -€20,320 | -5.5% |
| Fixed assets | 21/28 | €246,977 | €243,049 | -€3,928 | -1.6% |
| Tangible fixed assets | 22/27 | €246,977 | €243,049 | -€3,928 | -1.6% |
| Land and buildings | 22 | €243,925 | €241,589 | -€2,336 | -1.0% |
| Furniture and vehicles | 24 | €3,052 | €1,460 | -€1,592 | -52.2% |
| Current assets | 29/58 | €121,951 | €105,559 | -€16,392 | -13.4% |
| Amounts receivable within one year | 40/41 | €36,073 | €83,613 | +€47,539 | +132% |
| Trade receivables | 40 | €31,251 | €70,175 | +€38,924 | +125% |
| Other amounts receivable | 41 | €4,822 | €13,437 | +€8,615 | +179% |
| Cash at bank and in hand | 54/58 | €85,878 | €21,946 | -€63,932 | -74.4% |
| Total equity and liabilities | 10/49 | €368,928 | €348,608 | -€20,320 | -5.5% |
| Equity | 10/15 | €182,251 | €170,142 | -€12,109 | -6.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €36,950 | +€34,950 | +1,748% |
| Distributable reserves | 133 | €2,000 | €36,950 | +€34,950 | +1,748% |
| Profit (loss) carried forward | 14 | €160,251 | €113,192 | -€47,059 | -29.4% |
| Amounts payable | 17/49 | €186,678 | €178,466 | -€8,212 | -4.4% |
| Amounts payable after more than one year | 17 | €155,699 | €141,699 | -€14,000 | -9.0% |
| Financial debts | 170/4 | €155,699 | €141,699 | -€14,000 | -9.0% |
| Amounts payable within one year | 42/48 | €30,979 | €36,767 | +€5,788 | +18.7% |
| Current portion of amounts payable after more than one year | 42 | €13,881 | €14,000 | +€119 | +0.9% |
| Financial debts | 43 | €9,317 | €9,188 | -€129 | -1.4% |
| Credit institutions | 430/8 | €9,317 | €9,188 | -€129 | -1.4% |
| Trade debts | 44 | €84 | €3,305 | +€3,220 | +3,814% |
| Suppliers | 440/4 | €84 | €3,305 | +€3,220 | +3,814% |
| Taxes, remuneration and social security | 45 | €6,881 | €9,605 | +€2,723 | +39.6% |
| Taxes | 450/3 | €6,881 | €9,605 | +€2,723 | +39.6% |
| Other amounts payable | 47/48 | €815 | €669 | -€146 | -17.9% |
| Non-recurring operating income | 76A | - | €8,754 | +€8,754 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,257 | €8,276 | -€1,981 | -19.3% |
| Other operating charges | 640/8 | €2,001 | €3,747 | +€1,746 | +87.3% |
| Gross operating margin | 9900 | €77,586 | €66,243 | -€11,342 | -14.6% |
| Operating profit (loss) | 9901 | €65,328 | €54,221 | -€11,108 | -17.0% |
| Financial income | 75/76B | €109 | €129 | +€20 | +18.2% |
| Recurring financial income | 75 | €109 | €129 | +€20 | +18.2% |
| Financial charges | 65/66B | €2,417 | €3,014 | +€597 | +24.7% |
| Recurring financial charges | 65 | €2,417 | €3,014 | +€597 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €63,020 | €51,335 | -€11,685 | -18.5% |
| Income taxes | 67/77 | €15,178 | €16,385 | +€1,207 | +8.0% |
| Profit (loss) for the period | 9904 | €47,843 | €34,950 | -€12,892 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,843 | €34,950 | -€12,892 | -26.9% |
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 16 October 2026 via checked.be.