RUSU SORIN CONSTRUCT: 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.
RUSU SORIN CONSTRUCT
Largest movements
- Receivables within one year +€6,074
up €6,074 (+10.0%), from €60,755 to €66,828
of which Trade receivables: +€4,284
- Tangible fixed assets +€2,949
up €2,949 (+31.6%), from €9,325 to €12,274
of which Furniture and vehicles: +€1,682
- Cash -€1,326
down €1,326 (-11.6%), from €11,471 to €10,144
mainly Investment in fixed assets (net) (-€8,647) and Receivables within one year (-€6,074)
- Tax, wage and social debts +€10,009
up €10,009 (+60.0%), from €16,692 to €26,701
of which Remuneration and social security: +€8,700
- Trade debts -€5,814
down €5,814 (-68.1%), from €8,538 to €2,725
- Reserves +€2,500
new in 2025: €2,500
- Gross operating margin -€55,603
down €55,603 (-78.9%), from €70,466 to €14,864
- Taxes -€10,528
down €10,528 (-73.8%), from €14,264 to €3,737
- Depreciation +€4,954
up €4,954 (+665%), from €745 to €5,699
- Other operating charges +€1,057
up €1,057 (+193%), from €547 to €1,604
- Financial income +€1,050
up €1,050 (+113%), from €930 to €1,979
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 | €81,670 | €89,246 | +€7,576 | +9.3% |
| Fixed assets | 21/28 | €9,325 | €12,274 | +€2,949 | +31.6% |
| Tangible fixed assets | 22/27 | €9,325 | €12,274 | +€2,949 | +31.6% |
| Plant, machinery and equipment | 23 | €878 | €2,145 | +€1,267 | +144% |
| Furniture and vehicles | 24 | €8,447 | €10,129 | +€1,682 | +19.9% |
| Current assets | 29/58 | €72,345 | €76,973 | +€4,627 | +6.4% |
| Amounts receivable within one year | 40/41 | €60,755 | €66,828 | +€6,074 | +10.0% |
| Trade receivables | 40 | €28,539 | €32,823 | +€4,284 | +15.0% |
| Other amounts receivable | 41 | €32,216 | €34,005 | +€1,790 | +5.6% |
| Cash at bank and in hand | 54/58 | €11,471 | €10,144 | -€1,326 | -11.6% |
| Deferred charges and accrued income | 490/1 | €120 | €0 | -€120 | -100% |
| Total equity and liabilities | 10/49 | €81,670 | €89,246 | +€7,576 | +9.3% |
| Equity | 10/15 | €56,441 | €59,079 | +€2,638 | +4.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €2,500 | +€2,500 | |
| Non-distributable reserves | 130/1 | - | €2,500 | +€2,500 | |
| Other | 1319 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | €55,441 | €55,579 | +€138 | +0.2% |
| Amounts payable | 17/49 | €25,230 | €30,168 | +€4,938 | +19.6% |
| Amounts payable within one year | 42/48 | €25,230 | €29,425 | +€4,195 | +16.6% |
| Trade debts | 44 | €8,538 | €2,725 | -€5,814 | -68.1% |
| Suppliers | 440/4 | €8,538 | €2,725 | -€5,814 | -68.1% |
| Taxes, remuneration and social security | 45 | €16,692 | €26,701 | +€10,009 | +60.0% |
| Taxes | 450/3 | €16,692 | €18,001 | +€1,309 | +7.8% |
| Remuneration and social security | 454/9 | - | €8,700 | +€8,700 | |
| Accrued charges and deferred income | 492/3 | - | €742 | +€742 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €745 | €5,699 | +€4,954 | +665% |
| Other operating charges | 640/8 | €547 | €1,604 | +€1,057 | +193% |
| Non-recurring operating charges | 66A | - | €2,221 | +€2,221 | |
| Gross operating margin | 9900 | €70,466 | €14,864 | -€55,603 | -78.9% |
| Operating profit (loss) | 9901 | €69,174 | €5,340 | -€63,834 | -92.3% |
| Financial income | 75/76B | €930 | €1,979 | +€1,050 | +113% |
| Recurring financial income | 75 | €930 | €1,979 | +€1,050 | +113% |
| Financial charges | 65/66B | €399 | €944 | +€545 | +137% |
| Recurring financial charges | 65 | €399 | €944 | +€545 | +137% |
| Profit (loss) for the period before taxes | 9903 | €69,705 | €6,375 | -€63,330 | -90.9% |
| Income taxes | 67/77 | €14,264 | €3,737 | -€10,528 | -73.8% |
| Profit (loss) for the period | 9904 | €55,441 | €2,638 | -€52,802 | -95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,441 | €2,638 | -€52,802 | -95.2% |
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 19 October 2026 via checked.be.