RUTTEN E & J: 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.
RUTTEN E & J
Largest movements
- Tangible fixed assets -€8,187
down €8,187 (-43.9%), from €18,643 to €10,455
of which Furniture and vehicles: -€7,488
- Receivables within one year -€3,693
down €3,693 (-64.3%), from €5,744 to €2,051
of which Trade receivables: -€1,912
- Cash -€1,638
down €1,638 (-18.2%), from €9,018 to €7,380
mainly Other debts (-€7,645) and Debts after one year (-€5,011)
- Other debts -€7,645
down €7,645 (-86.2%), from €8,865 to €1,221
- Debts after one year -€5,011
down €5,011 (-40.3%), from €12,449 to €7,437
- Accrued charges and deferred income -€2,118
down €2,118 (-78.2%), from €2,708 to €590
- Trade debts +€1,084
up €1,084 (+367%), from €295 to €1,379
- Depreciation +€2,105
up €2,105 (+34.6%), from €6,082 to €8,187
- Gross operating margin +€1,131
up €1,131 (+12.4%), from €9,124 to €10,254
- Taxes +€584
up €584 (+304%), from €192 to €776
- Financial charges +€120
up €120 (+23.3%), from €514 to €634
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 | €33,984 | €20,702 | -€13,283 | -39.1% |
| Fixed assets | 21/28 | €18,643 | €10,455 | -€8,187 | -43.9% |
| Tangible fixed assets | 22/27 | €18,643 | €10,455 | -€8,187 | -43.9% |
| Plant, machinery and equipment | 23 | €732 | €33 | -€699 | -95.5% |
| Furniture and vehicles | 24 | €17,911 | €10,422 | -€7,488 | -41.8% |
| Current assets | 29/58 | €15,342 | €10,246 | -€5,096 | -33.2% |
| Amounts receivable within one year | 40/41 | €5,744 | €2,051 | -€3,693 | -64.3% |
| Trade receivables | 40 | €3,244 | €1,332 | -€1,912 | -58.9% |
| Other amounts receivable | 41 | €2,500 | €719 | -€1,781 | -71.2% |
| Cash at bank and in hand | 54/58 | €9,018 | €7,380 | -€1,638 | -18.2% |
| Deferred charges and accrued income | 490/1 | €580 | €815 | +€236 | +40.7% |
| Total equity and liabilities | 10/49 | €33,984 | €20,702 | -€13,283 | -39.1% |
| Equity | 10/15 | €2,705 | €2,687 | -€18 | -0.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€295 | -€313 | -€18 | -6.0% |
| Amounts payable | 17/49 | €31,280 | €18,015 | -€13,265 | -42.4% |
| Amounts payable after more than one year | 17 | €12,449 | €7,437 | -€5,011 | -40.3% |
| Financial debts | 170/4 | €12,449 | €7,437 | -€5,011 | -40.3% |
| Amounts payable within one year | 42/48 | €16,123 | €9,987 | -€6,135 | -38.1% |
| Current portion of amounts payable after more than one year | 42 | €4,822 | €5,011 | +€189 | +3.9% |
| Trade debts | 44 | €295 | €1,379 | +€1,084 | +367% |
| Suppliers | 440/4 | €295 | €1,379 | +€1,084 | +367% |
| Taxes, remuneration and social security | 45 | €2,140 | €2,376 | +€236 | +11.0% |
| Taxes | 450/3 | €540 | €776 | +€237 | +43.8% |
| Remuneration and social security | 454/9 | €1,600 | €1,600 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €8,865 | €1,221 | -€7,645 | -86.2% |
| Accrued charges and deferred income | 492/3 | €2,708 | €590 | -€2,118 | -78.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,082 | €8,187 | +€2,105 | +34.6% |
| Other operating charges | 640/8 | €738 | €675 | -€63 | -8.5% |
| Gross operating margin | 9900 | €9,124 | €10,254 | +€1,131 | +12.4% |
| Operating profit (loss) | 9901 | €2,304 | €1,392 | -€911 | -39.6% |
| Financial income | 75/76B | €67 | €0 | -€67 | -100% |
| Recurring financial income | 75 | €67 | €0 | -€67 | -100% |
| Financial charges | 65/66B | €514 | €634 | +€120 | +23.3% |
| Recurring financial charges | 65 | €514 | €634 | +€120 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €1,857 | €758 | -€1,098 | -59.2% |
| Income taxes | 67/77 | €192 | €776 | +€584 | +304% |
| Profit (loss) for the period | 9904 | €1,665 | -€18 | -€1,682 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,665 | -€18 | -€1,682 |
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 18 October 2026 via checked.be.