RUSHA: 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.
RUSHA
Largest movements
- Tangible fixed assets +€37,302
up €37,302 (+31.8%), from €117,429 to €154,732
of which Plant, machinery and equipment: +€31,818
- Stocks and contracts -€35,033
down €35,033 (-34.7%), from €100,979 to €65,946
- Cash +€6,414
up €6,414 (+16.6%), from €38,567 to €44,981
mainly Stocks and contracts (+€35,033) and Other debts (+€17,603)
- Other debts +€17,603
up €17,603 (+124.9%), from €14,091 to €31,694
- Current portion of long-term debt -€14,460
down €14,460 (-89.4%), from €16,180 to €1,720
- Profit (loss) carried forward +€13,532
up €13,532 (+25.2%), from €53,729 to €67,261
- Trade debts -€8,499
down €8,499 (-15.7%), from €54,288 to €45,789
- Tax, wage and social debts +€3,350
up €3,350 (+16.2%), from €20,640 to €23,990
of which Taxes: +€2,175
- Gross operating margin +€37,976
up €37,976 (+51.6%), from €73,539 to €111,515
- Staff costs +€18,890
up €18,890 (+44.3%), from €42,635 to €61,525
- Depreciation +€5,246
up €5,246 (+44.5%), from €11,791 to €17,037
- Taxes +€3,242
up €3,242 (+177.4%), from €1,827 to €5,069
- Other operating charges +€2,541
up €2,541 (+108.0%), from €2,352 to €4,893
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €285,018 | €294,407 | +€9,389 | +3.3% |
| Fixed assets | 21/28 | €117,429 | €154,732 | +€37,302 | +31.8% |
| Tangible fixed assets | 22/27 | €117,429 | €154,732 | +€37,302 | +31.8% |
| Land and buildings | 22 | €117,292 | €122,776 | +€5,484 | +4.7% |
| Plant, machinery and equipment | 23 | €137 | €31,955 | +€31,818 | +23191.1% |
| Current assets | 29/58 | €167,588 | €139,675 | -€27,913 | -16.7% |
| Stocks and contracts in progress | 3 | €100,979 | €65,946 | -€35,033 | -34.7% |
| Stocks | 30/36 | €100,979 | €65,946 | -€35,033 | -34.7% |
| Amounts receivable within one year | 40/41 | €27,274 | €27,274 | = | 0.0% |
| Trade receivables | 40 | €27,274 | €27,274 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,567 | €44,981 | +€6,414 | +16.6% |
| Deferred charges and accrued income | 490/1 | €767 | €1,474 | +€707 | +92.2% |
| Total equity and liabilities | 10/49 | €285,018 | €294,407 | +€9,389 | +3.3% |
| Equity | 10/15 | €82,506 | €96,038 | +€13,532 | +16.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,577 | €22,577 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,717 | €20,717 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,729 | €67,261 | +€13,532 | +25.2% |
| Amounts payable | 17/49 | €202,511 | €198,369 | -€4,142 | -2.0% |
| Amounts payable after more than one year | 17 | €97,313 | €95,176 | -€2,137 | -2.2% |
| Financial debts | 170/4 | €97,313 | €95,176 | -€2,137 | -2.2% |
| Amounts payable within one year | 42/48 | €105,198 | €103,193 | -€2,005 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €16,180 | €1,720 | -€14,460 | -89.4% |
| Trade debts | 44 | €54,288 | €45,789 | -€8,499 | -15.7% |
| Suppliers | 440/4 | €54,288 | €45,789 | -€8,499 | -15.7% |
| Taxes, remuneration and social security | 45 | €20,640 | €23,990 | +€3,350 | +16.2% |
| Taxes | 450/3 | €14,238 | €16,412 | +€2,175 | +15.3% |
| Remuneration and social security | 454/9 | €6,402 | €7,578 | +€1,176 | +18.4% |
| Other amounts payable | 47/48 | €14,091 | €31,694 | +€17,603 | +124.9% |
| Remuneration, social security and pensions | 62 | €42,635 | €61,525 | +€18,890 | +44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,791 | €17,037 | +€5,246 | +44.5% |
| Other operating charges | 640/8 | €2,352 | €4,893 | +€2,541 | +108.0% |
| Gross operating margin | 9900 | €73,539 | €111,515 | +€37,976 | +51.6% |
| Operating profit (loss) | 9901 | €16,760 | €28,060 | +€11,300 | +67.4% |
| Financial income | 75/76B | €89 | €437 | +€348 | +391.8% |
| Recurring financial income | 75 | €89 | €437 | +€348 | +391.8% |
| Financial charges | 65/66B | €8,491 | €9,896 | +€1,405 | +16.5% |
| Recurring financial charges | 65 | €8,491 | €9,896 | +€1,405 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €8,358 | €18,601 | +€10,243 | +122.6% |
| Income taxes | 67/77 | €1,827 | €5,069 | +€3,242 | +177.4% |
| Profit (loss) for the period | 9904 | €6,531 | €13,532 | +€7,001 | +107.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,531 | €13,532 | +€7,001 | +107.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.