RUS & C°: 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.
RUS & C°
Largest movements
- Receivables within one year +€9,175
up €9,175 (+552.5%), from €1,661 to €10,836
- Tangible fixed assets -€4,717
down €4,717 (-38.0%), from €12,423 to €7,706
of which Furniture and vehicles: -€3,356
- Cash -€681
down €681 (-51.6%), from €1,321 to €640
mainly Receivables within one year (-€9,175) and Net result for the year (-€2,157)
- Other debts +€4,605
up €4,605 (+6.6%), from €69,408 to €74,013
- Profit (loss) carried forward -€2,157
down €2,157 (-2.3%), from -€93,759 to -€95,916
- Tax, wage and social debts +€1,579
up €1,579 (+327.3%), from €483 to €2,062
- Trade debts -€256
down €256 (-100.0%), from €256 to €0
- Gross operating margin +€2,772
up €2,772 (+103.0%), from €2,692 to €5,464
- Other operating charges +€1,578
up €1,578 (+496.1%), from €318 to €1,897
- Financial charges +€823
up €823 (+446.2%), from €185 to €1,008
- Depreciation -€65
down €65 (-1.4%), from €4,782 to €4,717
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 | €16,676 | €20,448 | +€3,771 | +22.6% |
| Fixed assets | 21/28 | €13,623 | €8,906 | -€4,717 | -34.6% |
| Tangible fixed assets | 22/27 | €12,423 | €7,706 | -€4,717 | -38.0% |
| Land and buildings | 22 | €1,564 | €1,564 | = | 0.0% |
| Plant, machinery and equipment | 23 | €6,485 | €5,124 | -€1,361 | -21.0% |
| Furniture and vehicles | 24 | €4,374 | €1,018 | -€3,356 | -76.7% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €3,053 | €11,542 | +€8,488 | +278.0% |
| Amounts receivable within one year | 40/41 | €1,661 | €10,836 | +€9,175 | +552.5% |
| Trade receivables | 40 | €1,661 | €10,836 | +€9,175 | +552.5% |
| Cash at bank and in hand | 54/58 | €1,321 | €640 | -€681 | -51.6% |
| Deferred charges and accrued income | 490/1 | €72 | €66 | -€6 | -7.9% |
| Total equity and liabilities | 10/49 | €16,676 | €20,448 | +€3,771 | +22.6% |
| Equity | 10/15 | -€53,471 | -€55,628 | -€2,157 | -4.0% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €3,088 | €3,088 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100.0% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100.0% |
| Distributable reserves | 133 | €1,229 | €3,088 | +€1,859 | +151.3% |
| Profit (loss) carried forward | 14 | -€93,759 | -€95,916 | -€2,157 | -2.3% |
| Amounts payable | 17/49 | €70,147 | €76,075 | +€5,928 | +8.5% |
| Amounts payable within one year | 42/48 | €70,147 | €76,075 | +€5,928 | +8.5% |
| Trade debts | 44 | €256 | €0 | -€256 | -100.0% |
| Suppliers | 440/4 | €256 | €0 | -€256 | -100.0% |
| Taxes, remuneration and social security | 45 | €483 | €2,062 | +€1,579 | +327.3% |
| Taxes | 450/3 | €483 | €2,062 | +€1,579 | +327.3% |
| Other amounts payable | 47/48 | €69,408 | €74,013 | +€4,605 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,782 | €4,717 | -€65 | -1.4% |
| Other operating charges | 640/8 | €318 | €1,897 | +€1,578 | +496.1% |
| Gross operating margin | 9900 | €2,692 | €5,464 | +€2,772 | +103.0% |
| Operating profit (loss) | 9901 | -€2,408 | -€1,149 | +€1,259 | +52.3% |
| Financial income | 75/76B | €22 | - | -€22 | |
| Recurring financial income | 75 | €22 | - | -€22 | |
| Financial charges | 65/66B | €185 | €1,008 | +€823 | +446.2% |
| Recurring financial charges | 65 | €185 | €1,008 | +€823 | +446.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,571 | -€2,157 | +€414 | +16.1% |
| Profit (loss) for the period | 9904 | -€2,571 | -€2,157 | +€414 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,571 | -€2,157 | +€414 | +16.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.