RUVA: 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.
RUVA
Largest movements
- Tangible fixed assets -€38,429
down €38,429 (-19.7%), from €194,792 to €156,363
of which Plant, machinery and equipment: -€26,862
- Receivables within one year +€36,353
up €36,353 (+41.3%), from €87,918 to €124,271
of which Other amounts receivable: +€49,073
- Cash +€6,154
up €6,154 (+6449.7%), from €95 to €6,250
mainly Depreciation (+€41,492) and Net result for the year (+€8,574)
- Profit (loss) carried forward +€8,574
up €8,574 (+4.3%), from €200,330 to €208,904
- Trade debts -€8,499
down €8,499 (-44.0%), from €19,313 to €10,814
- Accrued charges and deferred income +€3,157
up €3,157 (+29.6%), from €10,652 to €13,809
- Depreciation -€13,516
down €13,516 (-24.6%), from €55,008 to €41,492
- Turnover -€12,000
down €12,000 (-7.1%), from €168,000 to €156,000
- Gross operating margin -€9,575
down €9,575 (-12.9%), from €74,192 to €64,618
- Purchases and services -€2,425
down €2,425 (-2.6%), from €93,808 to €91,382
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 | €284,894 | €289,037 | +€4,144 | +1.5% |
| Fixed assets | 21/28 | €194,792 | €156,363 | -€38,429 | -19.7% |
| Tangible fixed assets | 22/27 | €194,792 | €156,363 | -€38,429 | -19.7% |
| Land and buildings | 22 | €84,656 | €73,090 | -€11,567 | -13.7% |
| Plant, machinery and equipment | 23 | €110,136 | €83,274 | -€26,862 | -24.4% |
| Current assets | 29/58 | €90,101 | €132,674 | +€42,573 | +47.2% |
| Amounts receivable within one year | 40/41 | €87,918 | €124,271 | +€36,353 | +41.3% |
| Trade receivables | 40 | €14,840 | €2,120 | -€12,720 | -85.7% |
| Other amounts receivable | 41 | €73,078 | €122,151 | +€49,073 | +67.2% |
| Cash at bank and in hand | 54/58 | €95 | €6,250 | +€6,154 | +6449.7% |
| Deferred charges and accrued income | 490/1 | €2,088 | €2,153 | +€65 | +3.1% |
| Total equity and liabilities | 10/49 | €284,894 | €289,037 | +€4,144 | +1.5% |
| Equity | 10/15 | €251,784 | €260,358 | +€8,574 | +3.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €26,454 | €26,454 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,954 | €23,954 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €200,330 | €208,904 | +€8,574 | +4.3% |
| Amounts payable | 17/49 | €33,110 | €28,679 | -€4,431 | -13.4% |
| Amounts payable within one year | 42/48 | €22,458 | €14,870 | -€7,588 | -33.8% |
| Trade debts | 44 | €19,313 | €10,814 | -€8,499 | -44.0% |
| Suppliers | 440/4 | €19,313 | €10,814 | -€8,499 | -44.0% |
| Taxes, remuneration and social security | 45 | €3,145 | €4,056 | +€911 | +29.0% |
| Taxes | 450/3 | €3,145 | €4,056 | +€911 | +29.0% |
| Accrued charges and deferred income | 492/3 | €10,652 | €13,809 | +€3,157 | +29.6% |
| Turnover | 70 | €168,000 | €156,000 | -€12,000 | -7.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €93,808 | €91,382 | -€2,425 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,008 | €41,492 | -€13,516 | -24.6% |
| Other operating charges | 640/8 | €11,960 | €11,971 | +€11 | +0.1% |
| Gross operating margin | 9900 | €74,192 | €64,618 | -€9,575 | -12.9% |
| Operating profit (loss) | 9901 | €7,224 | €11,155 | +€3,931 | +54.4% |
| Financial income | 75/76B | €586 | €1,415 | +€829 | +141.5% |
| Recurring financial income | 75 | €586 | €1,415 | +€829 | +141.5% |
| Financial charges | 65/66B | €78 | €28 | -€50 | -64.1% |
| Recurring financial charges | 65 | €78 | €28 | -€50 | -64.1% |
| Profit (loss) for the period before taxes | 9903 | €7,732 | €12,542 | +€4,810 | +62.2% |
| Income taxes | 67/77 | €2,689 | €3,968 | +€1,278 | +47.5% |
| Profit (loss) for the period | 9904 | €5,043 | €8,574 | +€3,532 | +70.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,043 | €8,574 | +€3,532 | +70.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.