VAN RUMST - DIERICKX: what changed
VAN RUMST - DIERICKX
Largest movements
- Receivables within one year +€13,417
up €13,417 (+12.8%), from €105,184 to €118,601
of which Other amounts receivable: +€42,445
- Cash +€13,114
up €13,114 (+110%), from €11,875 to €24,989
mainly Net result for the year (+€25,750) and Depreciation (+€9,063)
- Tangible fixed assets -€9,063
down €9,063 (-3.8%), from €241,620 to €232,557
of which Land and buildings: -€6,956
- Deferred charges and accrued income +€3,860
up €3,860 (+224%), from €1,726 to €5,585
- Reserves +€25,750
up €25,750 (+50.6%), from €50,917 to €76,667
of which Distributable reserves: +€25,750
- Debts after one year -€6,541
down €6,541 (-2.7%), from €245,507 to €238,967
of which Financial debts: -€6,541
- Tax, wage and social debts +€5,066
up €5,066 (+40.7%), from €12,452 to €17,518
of which Taxes: +€5,066
- Other operating charges -€26,727
down €26,727 (-88.6%), from €30,181 to €3,454
- Taxes +€9,023
up €9,023 (+155%), from €5,834 to €14,857
- Depreciation +€918
up €918 (+11.3%), from €8,145 to €9,063
- Gross operating margin -€637
down €637 (-1.1%), from €60,504 to €59,866
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 | €360,900 | €382,228 | +€21,328 | +5.9% |
| Fixed assets | 21/28 | €242,115 | €233,053 | -€9,063 | -3.7% |
| Tangible fixed assets | 22/27 | €241,620 | €232,557 | -€9,063 | -3.8% |
| Land and buildings | 22 | €235,627 | €228,671 | -€6,956 | -3.0% |
| Plant, machinery and equipment | 23 | €881 | €629 | -€252 | -28.6% |
| Furniture and vehicles | 24 | €5,112 | €3,257 | -€1,855 | -36.3% |
| Financial fixed assets | 28 | €496 | €496 | = | 0.0% |
| Current assets | 29/58 | €118,785 | €149,175 | +€30,391 | +25.6% |
| Amounts receivable within one year | 40/41 | €105,184 | €118,601 | +€13,417 | +12.8% |
| Trade receivables | 40 | €59,643 | €30,615 | -€29,027 | -48.7% |
| Other amounts receivable | 41 | €45,541 | €87,986 | +€42,445 | +93.2% |
| Cash at bank and in hand | 54/58 | €11,875 | €24,989 | +€13,114 | +110% |
| Deferred charges and accrued income | 490/1 | €1,726 | €5,585 | +€3,860 | +224% |
| Total equity and liabilities | 10/49 | €360,900 | €382,228 | +€21,328 | +5.9% |
| Equity | 10/15 | €81,946 | €107,696 | +€25,750 | +31.4% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €50,917 | €76,667 | +€25,750 | +50.6% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €48,438 | €74,188 | +€25,750 | +53.2% |
| Profit (loss) carried forward | 14 | €6,240 | €6,240 | = | 0.0% |
| Amounts payable | 17/49 | €278,954 | €274,532 | -€4,422 | -1.6% |
| Amounts payable after more than one year | 17 | €245,507 | €238,967 | -€6,541 | -2.7% |
| Financial debts | 170/4 | €243,807 | €237,267 | -€6,541 | -2.7% |
| Other amounts payable | 178/9 | €1,700 | €1,700 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,938 | €35,565 | +€5,627 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €10,899 | €11,240 | +€342 | +3.1% |
| Trade debts | 44 | €6,587 | €6,806 | +€219 | +3.3% |
| Suppliers | 440/4 | €6,587 | €6,806 | +€219 | +3.3% |
| Taxes, remuneration and social security | 45 | €12,452 | €17,518 | +€5,066 | +40.7% |
| Taxes | 450/3 | €10,659 | €15,725 | +€5,066 | +47.5% |
| Remuneration and social security | 454/9 | €1,793 | €1,793 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,509 | €0 | -€3,509 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,145 | €9,063 | +€918 | +11.3% |
| Other operating charges | 640/8 | €30,181 | €3,454 | -€26,727 | -88.6% |
| Gross operating margin | 9900 | €60,504 | €59,866 | -€637 | -1.1% |
| Operating profit (loss) | 9901 | €22,177 | €47,350 | +€25,172 | +114% |
| Financial income | 75/76B | €4 | €1 | -€3 | -85.3% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -85.3% |
| Financial charges | 65/66B | €6,170 | €6,743 | +€573 | +9.3% |
| Recurring financial charges | 65 | €6,170 | €6,743 | +€573 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €16,012 | €40,607 | +€24,595 | +154% |
| Income taxes | 67/77 | €5,834 | €14,857 | +€9,023 | +155% |
| Profit (loss) for the period | 9904 | €10,178 | €25,750 | +€15,572 | +153% |
| Profit (loss) for the period to be appropriated | 9905 | €10,178 | €25,750 | +€15,572 | +153% |
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 4 November 2026 via checked.be.