RUSTIK: 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.
RUSTIK
Largest movements
- Current investments +€50,037
new in 2025: €50,037
- Cash -€38,858
down €38,858 (-72.4%), from €53,687 to €14,829
mainly Current investments (-€50,037) and Contributions, distributions and other (-€30,000)
- Stocks and contracts -€6,900
down €6,900 (-69.7%), from €9,900 to €3,000
- Receivables within one year -€6,728
down €6,728 (-28.4%), from €23,652 to €16,925
of which Trade receivables: -€8,627
- Profit (loss) carried forward -€47,409
no longer reported in 2025 (was €47,409)
- Reserves +€28,366
up €28,366 (+1525.1%), from €1,860 to €30,226
of which Distributable reserves: +€28,366
- Other debts +€16,362
up €16,362 (+119.3%), from €13,720 to €30,083
- Taxes +€3,739
up €3,739 (+347.4%), from €1,076 to €4,815
- Gross operating margin +€3,544
up €3,544 (+25.3%), from €13,995 to €17,539
- Other operating charges -€1,256
down €1,256 (-48.8%), from €2,575 to €1,320
- Depreciation -€766
down €766 (-70.9%), from €1,081 to €315
- Staff costs -€383
no longer reported in 2025 (was €383)
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 | €87,961 | €85,374 | -€2,587 | -2.9% |
| Fixed assets | 21/28 | €617 | €302 | -€315 | -51.0% |
| Tangible fixed assets | 22/27 | €617 | €302 | -€315 | -51.0% |
| Furniture and vehicles | 24 | €617 | €302 | -€315 | -51.0% |
| Current assets | 29/58 | €87,344 | €85,072 | -€2,273 | -2.6% |
| Stocks and contracts in progress | 3 | €9,900 | €3,000 | -€6,900 | -69.7% |
| Stocks | 30/36 | €9,900 | €3,000 | -€6,900 | -69.7% |
| Amounts receivable within one year | 40/41 | €23,652 | €16,925 | -€6,728 | -28.4% |
| Trade receivables | 40 | €16,660 | €8,033 | -€8,627 | -51.8% |
| Other amounts receivable | 41 | €6,992 | €8,892 | +€1,899 | +27.2% |
| Current investments | 50/53 | - | €50,037 | +€50,037 | |
| Cash at bank and in hand | 54/58 | €53,687 | €14,829 | -€38,858 | -72.4% |
| Deferred charges and accrued income | 490/1 | €105 | €281 | +€177 | +168.7% |
| Total equity and liabilities | 10/49 | €87,961 | €85,374 | -€2,587 | -2.9% |
| Equity | 10/15 | €67,869 | €48,826 | -€19,042 | -28.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €30,226 | +€28,366 | +1525.1% |
| 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 | - | €28,366 | +€28,366 | |
| Profit (loss) carried forward | 14 | €47,409 | - | -€47,409 | |
| Amounts payable | 17/49 | €20,092 | €36,547 | +€16,455 | +81.9% |
| Amounts payable within one year | 42/48 | €20,092 | €36,547 | +€16,455 | +81.9% |
| Trade debts | 44 | €2,136 | €1,650 | -€486 | -22.8% |
| Suppliers | 440/4 | €2,136 | €1,650 | -€486 | -22.8% |
| Taxes, remuneration and social security | 45 | €4,236 | €4,815 | +€579 | +13.7% |
| Taxes | 450/3 | €1,076 | €4,815 | +€3,739 | +347.4% |
| Remuneration and social security | 454/9 | €3,160 | - | -€3,160 | |
| Other amounts payable | 47/48 | €13,720 | €30,083 | +€16,362 | +119.3% |
| Non-recurring operating income | 76A | €8,500 | - | -€8,500 | |
| Remuneration, social security and pensions | 62 | €383 | - | -€383 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,081 | €315 | -€766 | -70.9% |
| Other operating charges | 640/8 | €2,575 | €1,320 | -€1,256 | -48.8% |
| Gross operating margin | 9900 | €13,995 | €17,539 | +€3,544 | +25.3% |
| Operating profit (loss) | 9901 | €9,956 | €15,904 | +€5,948 | +59.7% |
| Financial income | 75/76B | €13 | €17 | +€4 | +28.6% |
| Recurring financial income | 75 | €13 | €17 | +€4 | +28.6% |
| Financial charges | 65/66B | €160 | €149 | -€11 | -6.8% |
| Recurring financial charges | 65 | €160 | €149 | -€11 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €9,810 | €15,772 | +€5,963 | +60.8% |
| Income taxes | 67/77 | €1,076 | €4,815 | +€3,739 | +347.4% |
| Profit (loss) for the period | 9904 | €8,733 | €10,958 | +€2,224 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,733 | €10,958 | +€2,224 | +25.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.