RUZZI CONSTRUCTION: 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.
RUZZI CONSTRUCTION
Largest movements
- Receivables within one year -€157,286
down €157,286 (-31.0%), from €507,445 to €350,159
of which Trade receivables: -€157,900
- Cash -€73,699
down €73,699 (-99.4%), from €74,139 to €440
mainly Trade debts (-€226,431) and Net result for the year (-€35,473)
- Stocks and contracts +€10,243
up €10,243 (+11.4%), from €90,215 to €100,458
- Trade debts -€226,431
down €226,431 (-76.2%), from €297,308 to €70,877
- Other debts +€73,883
up €73,883 (+42.6%), from €173,620 to €247,504
- Profit (loss) carried forward -€35,473
down €35,473 (-53.7%), from €66,026 to €30,553
- Tax, wage and social debts -€29,274
down €29,274 (-44.5%), from €65,717 to €36,443
- Gross operating margin -€147,089
down €147,089, from €116,387 to -€30,702
- Other operating charges -€29,204
down €29,204 (-97.8%), from €29,853 to €649
- Taxes -€27,744
down €27,744 (-100%), from €27,744 to €0
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 | €671,799 | €454,504 | -€217,295 | -32.3% |
| Fixed assets | 21/28 | - | €3,447 | +€3,447 | |
| Tangible fixed assets | 22/27 | - | €3,447 | +€3,447 | |
| Plant, machinery and equipment | 23 | - | €785 | +€785 | |
| Furniture and vehicles | 24 | - | €2,662 | +€2,662 | |
| Current assets | 29/58 | €671,799 | €451,057 | -€220,743 | -32.9% |
| Stocks and contracts in progress | 3 | €90,215 | €100,458 | +€10,243 | +11.4% |
| Stocks | 30/36 | €90,215 | €100,458 | +€10,243 | +11.4% |
| Amounts receivable within one year | 40/41 | €507,445 | €350,159 | -€157,286 | -31.0% |
| Trade receivables | 40 | €381,975 | €224,074 | -€157,900 | -41.3% |
| Other amounts receivable | 41 | €125,471 | €126,085 | +€614 | +0.5% |
| Cash at bank and in hand | 54/58 | €74,139 | €440 | -€73,699 | -99.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €671,799 | €454,504 | -€217,295 | -32.3% |
| Equity | 10/15 | €135,154 | €99,681 | -€35,473 | -26.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €62,927 | €62,927 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €62,927 | €62,927 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,026 | €30,553 | -€35,473 | -53.7% |
| Amounts payable | 17/49 | €536,646 | €354,824 | -€181,822 | -33.9% |
| Amounts payable within one year | 42/48 | €536,646 | €354,824 | -€181,822 | -33.9% |
| Trade debts | 44 | €297,308 | €70,877 | -€226,431 | -76.2% |
| Suppliers | 440/4 | €297,308 | €70,877 | -€226,431 | -76.2% |
| Taxes, remuneration and social security | 45 | €65,717 | €36,443 | -€29,274 | -44.5% |
| Taxes | 450/3 | €65,717 | €36,443 | -€29,274 | -44.5% |
| Other amounts payable | 47/48 | €173,620 | €247,504 | +€73,883 | +42.6% |
| Non-recurring operating income | 76A | €16,160 | €0 | -€16,160 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €967 | +€967 | |
| Other operating charges | 640/8 | €29,853 | €649 | -€29,204 | -97.8% |
| Non-recurring operating charges | 66A | €4,508 | €0 | -€4,508 | -100% |
| Gross operating margin | 9900 | €116,387 | -€30,702 | -€147,089 | |
| Operating profit (loss) | 9901 | €82,026 | -€32,318 | -€114,344 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €2,419 | €3,155 | +€736 | +30.4% |
| Recurring financial charges | 65 | €2,419 | €3,155 | +€736 | +30.4% |
| Profit (loss) for the period before taxes | 9903 | €79,608 | -€35,473 | -€115,081 | |
| Income taxes | 67/77 | €27,744 | €0 | -€27,744 | -100% |
| Profit (loss) for the period | 9904 | €51,864 | -€35,473 | -€87,337 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,864 | -€35,473 | -€87,337 |
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 17 October 2026 via checked.be.