RUYMEN CONSULTING: 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.
RUYMEN CONSULTING
Largest movements
- Cash +€46,975
up €46,975 (+21.9%), from €214,798 to €261,773
mainly Other debts (+€115,780) and Net result for the year (+€79,741)
- Tangible fixed assets -€13,401
down €13,401 (-5.1%), from €261,723 to €248,322
of which Land and buildings: -€12,141
- Other debts +€115,780
up €115,780 (+419%), from €27,656 to €143,436
- Reserves -€69,559
down €69,559 (-18.9%), from €368,614 to €299,055
- Debts after one year -€20,088
down €20,088 (-15.5%), from €129,624 to €109,535
of which Financial debts: -€20,888
- Gross operating margin +€7,938
up €7,938 (+5.5%), from €143,155 to €151,093
- Financial charges +€5,148
up €5,148 (+66.6%), from €7,732 to €12,880
- Other operating charges +€4,592
up €4,592 (+71.2%), from €6,446 to €11,039
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 | €579,412 | €614,892 | +€35,480 | +6.1% |
| Fixed assets | 21/28 | €261,723 | €248,322 | -€13,401 | -5.1% |
| Tangible fixed assets | 22/27 | €261,723 | €248,322 | -€13,401 | -5.1% |
| Land and buildings | 22 | €258,120 | €245,979 | -€12,141 | -4.7% |
| Plant, machinery and equipment | 23 | €808 | €344 | -€463 | -57.3% |
| Furniture and vehicles | 24 | €2,795 | €1,998 | -€797 | -28.5% |
| Current assets | 29/58 | €317,689 | €366,570 | +€48,881 | +15.4% |
| Amounts receivable within one year | 40/41 | €99,329 | €101,023 | +€1,694 | +1.7% |
| Trade receivables | 40 | €99,329 | €101,023 | +€1,694 | +1.7% |
| Cash at bank and in hand | 54/58 | €214,798 | €261,773 | +€46,975 | +21.9% |
| Deferred charges and accrued income | 490/1 | €3,562 | €3,774 | +€212 | +5.9% |
| Total equity and liabilities | 10/49 | €579,412 | €614,892 | +€35,480 | +6.1% |
| Equity | 10/15 | €374,814 | €305,255 | -€69,559 | -18.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €368,614 | €299,055 | -€69,559 | -18.9% |
| Distributable reserves | 133 | €368,614 | €299,055 | -€69,559 | -18.9% |
| Amounts payable | 17/49 | €204,598 | €309,637 | +€105,039 | +51.3% |
| Amounts payable after more than one year | 17 | €129,624 | €109,535 | -€20,088 | -15.5% |
| Financial debts | 170/4 | €128,629 | €107,740 | -€20,888 | -16.2% |
| Other amounts payable | 178/9 | €995 | €1,795 | +€800 | +80.4% |
| Amounts payable within one year | 42/48 | €74,974 | €200,102 | +€125,127 | +167% |
| Current portion of amounts payable after more than one year | 42 | €20,617 | €21,937 | +€1,321 | +6.4% |
| Trade debts | 44 | €7,028 | €13,166 | +€6,138 | +87.3% |
| Suppliers | 440/4 | €7,028 | €13,166 | +€6,138 | +87.3% |
| Taxes, remuneration and social security | 45 | €19,674 | €21,562 | +€1,889 | +9.6% |
| Taxes | 450/3 | €11,326 | €12,161 | +€835 | +7.4% |
| Remuneration and social security | 454/9 | €8,348 | €9,402 | +€1,054 | +12.6% |
| Other amounts payable | 47/48 | €27,656 | €143,436 | +€115,780 | +419% |
| Non-recurring operating income | 76A | - | €22,711 | +€22,711 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,252 | €13,401 | +€149 | +1.1% |
| Other operating charges | 640/8 | €6,446 | €11,039 | +€4,592 | +71.2% |
| Gross operating margin | 9900 | €143,155 | €151,093 | +€7,938 | +5.5% |
| Operating profit (loss) | 9901 | €123,456 | €126,653 | +€3,197 | +2.6% |
| Financial income | 75/76B | €239 | €810 | +€572 | +240% |
| Recurring financial income | 75 | €239 | €810 | +€572 | +240% |
| Financial charges | 65/66B | €7,732 | €12,880 | +€5,148 | +66.6% |
| Recurring financial charges | 65 | €7,732 | €12,880 | +€5,148 | +66.6% |
| Profit (loss) for the period before taxes | 9903 | €115,963 | €114,584 | -€1,379 | -1.2% |
| Income taxes | 67/77 | €34,062 | €34,843 | +€781 | +2.3% |
| Profit (loss) for the period | 9904 | €81,902 | €79,741 | -€2,161 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €81,902 | €79,741 | -€2,161 | -2.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.