RUYTER CONSULT: 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.
RUYTER CONSULT
Largest movements
- Cash +€31,777
up €31,777 (+75.4%), from €42,127 to €73,903
mainly Net result for the year (+€35,931) and Receivables within one year (+€6,225)
- Receivables within one year -€6,225
down €6,225 (-33.0%), from €18,839 to €12,614
of which Other amounts receivable: -€6,819
- Reserves +€35,931
up €35,931 (+124%), from €28,938 to €64,869
- Debts after one year -€14,000
down €14,000 (-42.4%), from €33,000 to €19,000
- Tax, wage and social debts +€4,279
up €4,279 (+92.5%), from €4,625 to €8,903
of which Taxes: +€4,279
- Gross operating margin -€12,091
down €12,091 (-17.1%), from €70,751 to €58,661
- Taxes -€1,253
down €1,253 (-6.9%), from €18,184 to €16,931
- Financial charges -€786
down €786 (-43.8%), from €1,795 to €1,009
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 | €70,086 | €96,314 | +€26,228 | +37.4% |
| Fixed assets | 21/28 | €6,969 | €7,581 | +€612 | +8.8% |
| Tangible fixed assets | 22/27 | €6,969 | €7,581 | +€612 | +8.8% |
| Furniture and vehicles | 24 | €6,969 | €7,581 | +€612 | +8.8% |
| Current assets | 29/58 | €63,117 | €88,733 | +€25,616 | +40.6% |
| Amounts receivable within one year | 40/41 | €18,839 | €12,614 | -€6,225 | -33.0% |
| Trade receivables | 40 | €11,791 | €12,384 | +€593 | +5.0% |
| Other amounts receivable | 41 | €7,048 | €230 | -€6,819 | -96.7% |
| Cash at bank and in hand | 54/58 | €42,127 | €73,903 | +€31,777 | +75.4% |
| Deferred charges and accrued income | 490/1 | €2,152 | €2,216 | +€64 | +3.0% |
| Total equity and liabilities | 10/49 | €70,086 | €96,314 | +€26,228 | +37.4% |
| Equity | 10/15 | €31,438 | €67,369 | +€35,931 | +114% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €28,938 | €64,869 | +€35,931 | +124% |
| Distributable reserves | 133 | €28,938 | €64,869 | +€35,931 | +124% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €38,648 | €28,945 | -€9,703 | -25.1% |
| Amounts payable after more than one year | 17 | €33,000 | €19,000 | -€14,000 | -42.4% |
| Financial debts | 170/4 | €33,000 | €19,000 | -€14,000 | -42.4% |
| Amounts payable within one year | 42/48 | €5,648 | €9,945 | +€4,297 | +76.1% |
| Trade debts | 44 | €772 | €612 | -€160 | -20.7% |
| Suppliers | 440/4 | €772 | €612 | -€160 | -20.7% |
| Taxes, remuneration and social security | 45 | €4,625 | €8,903 | +€4,279 | +92.5% |
| Taxes | 450/3 | €4,625 | €8,903 | +€4,279 | +92.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €251 | €430 | +€179 | +71.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,986 | €2,605 | +€620 | +31.2% |
| Other operating charges | 640/8 | €1,726 | €2,186 | +€460 | +26.6% |
| Gross operating margin | 9900 | €70,751 | €58,661 | -€12,091 | -17.1% |
| Operating profit (loss) | 9901 | €67,039 | €53,869 | -€13,170 | -19.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,795 | €1,009 | -€786 | -43.8% |
| Recurring financial charges | 65 | €1,795 | €1,009 | -€786 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €65,245 | €52,862 | -€12,383 | -19.0% |
| Income taxes | 67/77 | €18,184 | €16,931 | -€1,253 | -6.9% |
| Profit (loss) for the period | 9904 | €47,061 | €35,931 | -€11,130 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,061 | €35,931 | -€11,130 | -23.7% |
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 29 October 2026 via checked.be.