SHARON VAN RUYMBEKE: what changed
SHARON VAN RUYMBEKE
Largest movements
- Receivables within one year +€13,131
up €13,131 (+84.2%), from €15,589 to €28,720
- Tangible fixed assets -€10,768
down €10,768 (-25.5%), from €42,151 to €31,382
of which Plant, machinery and equipment: -€5,836
- Cash +€8,306
up €8,306 (+66.9%), from €12,410 to €20,716
mainly Other debts (+€17,921) and Net result for the year (+€13,965)
- Other debts +€17,921
up €17,921 (+4,045%), from €443 to €18,364
- Reserves -€16,035
down €16,035 (-40.1%), from €39,946 to €23,912
- Trade debts +€10,000
up €10,000 (+251%), from €3,985 to €13,985
- Advances received +€5,303
new in 2025: €5,303
- Debts after one year -€5,154
down €5,154 (-34.4%), from €15,004 to €9,850
- Gross operating margin +€6,320
up €6,320 (+22.9%), from €27,545 to €33,865
- Depreciation +€3,632
up €3,632 (+50.9%), from €7,137 to €10,768
- Taxes +€1,119
up €1,119 (+23.9%), from €4,677 to €5,796
- Financial charges +€817
up €817 (+187%), from €437 to €1,254
- Other operating charges -€703
down €703 (-25.2%), from €2,784 to €2,082
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,150 | €81,019 | +€10,869 | +15.5% |
| Fixed assets | 21/28 | €42,151 | €31,382 | -€10,768 | -25.5% |
| Tangible fixed assets | 22/27 | €42,151 | €31,382 | -€10,768 | -25.5% |
| Plant, machinery and equipment | 23 | €20,364 | €14,528 | -€5,836 | -28.7% |
| Furniture and vehicles | 24 | €21,787 | €16,854 | -€4,932 | -22.6% |
| Current assets | 29/58 | €27,999 | €49,637 | +€21,638 | +77.3% |
| Amounts receivable within one year | 40/41 | €15,589 | €28,720 | +€13,131 | +84.2% |
| Trade receivables | 40 | €15,589 | €28,720 | +€13,131 | +84.2% |
| Cash at bank and in hand | 54/58 | €12,410 | €20,716 | +€8,306 | +66.9% |
| Deferred charges and accrued income | 490/1 | €0 | €200 | +€200 | |
| Total equity and liabilities | 10/49 | €70,150 | €81,019 | +€10,869 | +15.5% |
| Equity | 10/15 | €40,046 | €24,012 | -€16,035 | -40.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €39,946 | €23,912 | -€16,035 | -40.1% |
| Distributable reserves | 133 | €39,946 | €23,912 | -€16,035 | -40.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €30,103 | €57,007 | +€26,904 | +89.4% |
| Amounts payable after more than one year | 17 | €15,004 | €9,850 | -€5,154 | -34.4% |
| Financial debts | 170/4 | €15,004 | €9,850 | -€5,154 | -34.4% |
| Amounts payable within one year | 42/48 | €15,099 | €47,157 | +€32,058 | +212% |
| Current portion of amounts payable after more than one year | 42 | €4,835 | €5,154 | +€319 | +6.6% |
| Trade debts | 44 | €3,985 | €13,985 | +€10,000 | +251% |
| Suppliers | 440/4 | €3,985 | €13,985 | +€10,000 | +251% |
| Advances received on contracts in progress | 46 | - | €5,303 | +€5,303 | |
| Taxes, remuneration and social security | 45 | €5,836 | €4,351 | -€1,486 | -25.5% |
| Taxes | 450/3 | €5,836 | €4,351 | -€1,486 | -25.5% |
| Other amounts payable | 47/48 | €443 | €18,364 | +€17,921 | +4,045% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,137 | €10,768 | +€3,632 | +50.9% |
| Other operating charges | 640/8 | €2,784 | €2,082 | -€703 | -25.2% |
| Gross operating margin | 9900 | €27,545 | €33,865 | +€6,320 | +22.9% |
| Operating profit (loss) | 9901 | €17,624 | €21,015 | +€3,391 | +19.2% |
| Financial charges | 65/66B | €437 | €1,254 | +€817 | +187% |
| Recurring financial charges | 65 | €437 | €1,254 | +€817 | +187% |
| Profit (loss) for the period before taxes | 9903 | €17,187 | €19,761 | +€2,575 | +15.0% |
| Income taxes | 67/77 | €4,677 | €5,796 | +€1,119 | +23.9% |
| Profit (loss) for the period | 9904 | €12,510 | €13,965 | +€1,456 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,510 | €13,965 | +€1,456 | +11.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.