RUWILIAN: 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.
RUWILIAN
Largest movements
- Cash -€26,882
down €26,882 (-53.0%), from €50,675 to €23,794
mainly Receivables within one year (-€19,487) and Contributions, distributions and other (-€16,737)
- Tangible fixed assets -€25,189
down €25,189 (-50.9%), from €49,519 to €24,330
of which Leasing and similar rights: -€16,570
- Receivables within one year +€19,487
up €19,487 (+271%), from €7,193 to €26,681
of which Trade receivables: +€15,025
- Deferred charges and accrued income -€4,583
down €4,583 (-93.7%), from €4,892 to €309
- Reserves -€16,737
down €16,737 (-42.5%), from €39,387 to €22,650
- Debts after one year -€12,742
down €12,742 (-100%), from €12,742 to €0
- Current portion of long-term debt -€8,227
down €8,227 (-39.2%), from €20,970 to €12,742
- Other debts +€4,294
up €4,294 (+16.0%), from €26,917 to €31,211
- Trade debts -€2,416
down €2,416 (-76.0%), from €3,177 to €761
- Gross operating margin -€14,948
down €14,948 (-34.2%), from €43,655 to €28,707
- Taxes -€4,879
down €4,879 (-90.6%), from €5,384 to €505
- Other operating charges +€777
up €777 (+70.7%), from €1,100 to €1,877
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 | €112,279 | €75,114 | -€37,166 | -33.1% |
| Fixed assets | 21/28 | €49,519 | €24,330 | -€25,189 | -50.9% |
| Tangible fixed assets | 22/27 | €49,519 | €24,330 | -€25,189 | -50.9% |
| Land and buildings | 22 | €21,055 | €12,436 | -€8,619 | -40.9% |
| Leasing and similar rights | 25 | €28,464 | €11,894 | -€16,570 | -58.2% |
| Current assets | 29/58 | €62,760 | €50,783 | -€11,977 | -19.1% |
| Amounts receivable within one year | 40/41 | €7,193 | €26,681 | +€19,487 | +271% |
| Trade receivables | 40 | €7,193 | €22,219 | +€15,025 | +209% |
| Other amounts receivable | 41 | €0 | €4,462 | +€4,462 | |
| Cash at bank and in hand | 54/58 | €50,675 | €23,794 | -€26,882 | -53.0% |
| Deferred charges and accrued income | 490/1 | €4,892 | €309 | -€4,583 | -93.7% |
| Total equity and liabilities | 10/49 | €112,279 | €75,114 | -€37,166 | -33.1% |
| Equity | 10/15 | €45,587 | €27,178 | -€18,409 | -40.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,387 | €22,650 | -€16,737 | -42.5% |
| Distributable reserves | 133 | €39,387 | €22,650 | -€16,737 | -42.5% |
| Profit (loss) carried forward | 14 | - | -€1,672 | -€1,672 | |
| Amounts payable | 17/49 | €66,692 | €47,935 | -€18,757 | -28.1% |
| Amounts payable after more than one year | 17 | €12,742 | €0 | -€12,742 | -100% |
| Financial debts | 170/4 | €12,742 | €0 | -€12,742 | -100% |
| Amounts payable within one year | 42/48 | €52,550 | €47,935 | -€4,615 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €20,970 | €12,742 | -€8,227 | -39.2% |
| Trade debts | 44 | €3,177 | €761 | -€2,416 | -76.0% |
| Suppliers | 440/4 | €3,177 | €761 | -€2,416 | -76.0% |
| Taxes, remuneration and social security | 45 | €1,487 | €3,221 | +€1,734 | +117% |
| Taxes | 450/3 | €1,487 | €3,221 | +€1,734 | +117% |
| Other amounts payable | 47/48 | €26,917 | €31,211 | +€4,294 | +16.0% |
| Accrued charges and deferred income | 492/3 | €1,400 | €0 | -€1,400 | -100% |
| Non-recurring operating income | 76A | - | €150 | +€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,189 | €25,189 | = | 0.0% |
| Other operating charges | 640/8 | €1,100 | €1,877 | +€777 | +70.7% |
| Gross operating margin | 9900 | €43,655 | €28,707 | -€14,948 | -34.2% |
| Operating profit (loss) | 9901 | €17,366 | €1,641 | -€15,725 | -90.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,240 | €2,808 | -€433 | -13.4% |
| Recurring financial charges | 65 | €3,240 | €2,808 | -€433 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €14,126 | -€1,167 | -€15,293 | |
| Income taxes | 67/77 | €5,384 | €505 | -€4,879 | -90.6% |
| Profit (loss) for the period | 9904 | €8,742 | -€1,672 | -€10,413 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,742 | -€1,672 | -€10,413 |
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 16 October 2026 via checked.be.