RUSNAK: 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.
RUSNAK
Largest movements
- Receivables within one year +€636,408
up €636,408 (+279%), from €228,411 to €864,820
of which Trade receivables: +€609,273
- Stocks and contracts +€148,052
new in 2024: €148,052
- Cash +€134,280
up €134,280 (+1,962%), from €6,845 to €141,125
mainly Trade debts (+€699,659) and Current portion of long-term debt (+€172,192)
- Tangible fixed assets +€24,995
up €24,995 (+24.4%), from €102,580 to €127,575
of which Furniture and vehicles: +€22,495
- Trade debts +€699,659
up €699,659 (+789%), from €88,690 to €788,349
- Current portion of long-term debt +€172,192
up €172,192 (+947%), from €18,175 to €190,368
- Profit (loss) carried forward +€100,938
up €100,938 (+78.7%), from €128,293 to €229,232
- Advances received -€27,500
no longer reported in 2024 (was €27,500)
- Accrued charges and deferred income +€17,152
new in 2024: €17,152
- Gross operating margin +€56,983
up €56,983 (+51.1%), from €111,594 to €168,577
- Depreciation +€16,134
up €16,134 (+148%), from €10,892 to €27,026
- Taxes +€6,186
up €6,186 (+31.2%), from €19,840 to €26,026
- Financial charges +€3,550
up €3,550 (+1,206%), from €294 to €3,844
- Financial income +€2,415
up €2,415 (+540%), from €447 to €2,862
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.
Derived cash bridge
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 | €375,360 | €1,323,157 | +€947,797 | +253% |
| Fixed assets | 21/28 | €139,580 | €166,175 | +€26,595 | +19.1% |
| Tangible fixed assets | 22/27 | €102,580 | €127,575 | +€24,995 | +24.4% |
| Plant, machinery and equipment | 23 | €6,870 | €9,370 | +€2,499 | +36.4% |
| Furniture and vehicles | 24 | €95,710 | €118,205 | +€22,495 | +23.5% |
| Financial fixed assets | 28 | €37,000 | €38,600 | +€1,600 | +4.3% |
| Current assets | 29/58 | €235,780 | €1,156,982 | +€921,202 | +391% |
| Stocks and contracts in progress | 3 | - | €148,052 | +€148,052 | |
| Stocks | 30/36 | - | €148,052 | +€148,052 | |
| Amounts receivable within one year | 40/41 | €228,411 | €864,820 | +€636,408 | +279% |
| Trade receivables | 40 | €224,600 | €833,873 | +€609,273 | +271% |
| Other amounts receivable | 41 | €3,811 | €30,946 | +€27,135 | +712% |
| Cash at bank and in hand | 54/58 | €6,845 | €141,125 | +€134,280 | +1,962% |
| Deferred charges and accrued income | 490/1 | €523 | €2,985 | +€2,462 | +471% |
| Total equity and liabilities | 10/49 | €375,360 | €1,323,157 | +€947,797 | +253% |
| Equity | 10/15 | €148,293 | €249,232 | +€100,938 | +68.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,293 | €229,232 | +€100,938 | +78.7% |
| Amounts payable | 17/49 | €227,067 | €1,073,925 | +€846,859 | +373% |
| Amounts payable after more than one year | 17 | €38,929 | €28,831 | -€10,098 | -25.9% |
| Financial debts | 170/4 | €38,929 | €28,831 | -€10,098 | -25.9% |
| Amounts payable within one year | 42/48 | €188,138 | €1,027,942 | +€839,805 | +446% |
| Current portion of amounts payable after more than one year | 42 | €18,175 | €190,368 | +€172,192 | +947% |
| Trade debts | 44 | €88,690 | €788,349 | +€699,659 | +789% |
| Suppliers | 440/4 | €88,690 | €788,349 | +€699,659 | +789% |
| Advances received on contracts in progress | 46 | €27,500 | - | -€27,500 | |
| Taxes, remuneration and social security | 45 | €45,944 | €47,226 | +€1,281 | +2.8% |
| Taxes | 450/3 | €45,944 | €47,226 | +€1,281 | +2.8% |
| Other amounts payable | 47/48 | €7,828 | €2,000 | -€5,828 | -74.4% |
| Accrued charges and deferred income | 492/3 | - | €17,152 | +€17,152 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,892 | €27,026 | +€16,134 | +148% |
| Other operating charges | 640/8 | €9,464 | €11,606 | +€2,141 | +22.6% |
| Gross operating margin | 9900 | €111,594 | €168,577 | +€56,983 | +51.1% |
| Operating profit (loss) | 9901 | €91,237 | €129,946 | +€38,708 | +42.4% |
| Financial income | 75/76B | €447 | €2,862 | +€2,415 | +540% |
| Recurring financial income | 75 | €447 | €2,862 | +€2,415 | +540% |
| Financial charges | 65/66B | €294 | €3,844 | +€3,550 | +1,206% |
| Recurring financial charges | 65 | €294 | €3,844 | +€3,550 | +1,206% |
| Profit (loss) for the period before taxes | 9903 | €91,391 | €128,964 | +€37,573 | +41.1% |
| Income taxes | 67/77 | €19,840 | €26,026 | +€6,186 | +31.2% |
| Profit (loss) for the period | 9904 | €71,551 | €102,938 | +€31,387 | +43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €71,551 | €102,938 | +€31,387 | +43.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.