RUMA: 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.
RUMA
Largest movements
- Receivables within one year +€174,340
up €174,340 (+95.5%), from €182,622 to €356,962
of which Other amounts receivable: +€174,340
- Cash -€170,495
down €170,495 (-81.2%), from €210,093 to €39,597
mainly Receivables within one year (-€174,340) and Net result for the year (-€2,680)
- Trade debts +€5,176
up €5,176 (+78.4%), from €6,600 to €11,776
- Gross operating margin +€13,597
up €13,597 (+51.4%), from -€26,428 to -€12,831
- Financial income +€4,930
up €4,930 (+83.3%), from €5,921 to €10,851
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 | €392,715 | €396,559 | +€3,844 | +1.0% |
| Current assets | 29/58 | €392,715 | €396,559 | +€3,844 | +1.0% |
| Amounts receivable within one year | 40/41 | €182,622 | €356,962 | +€174,340 | +95.5% |
| Trade receivables | 40 | €1,150 | €1,150 | = | 0.0% |
| Other amounts receivable | 41 | €181,473 | €355,813 | +€174,340 | +96.1% |
| Cash at bank and in hand | 54/58 | €210,093 | €39,597 | -€170,495 | -81.2% |
| Total equity and liabilities | 10/49 | €392,715 | €396,559 | +€3,844 | +1.0% |
| Equity | 10/15 | €303,763 | €301,083 | -€2,680 | -0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €306,696 | €306,696 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,202 | €1,202 | = | 0.0% |
| Other | 1319 | €1,202 | €1,202 | = | 0.0% |
| Distributable reserves | 133 | €305,494 | €305,494 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,132 | -€11,813 | -€2,680 | -29.3% |
| Amounts payable | 17/49 | €88,952 | €95,476 | +€6,525 | +7.3% |
| Amounts payable within one year | 42/48 | €6,602 | €11,776 | +€5,175 | +78.4% |
| Trade debts | 44 | €6,600 | €11,776 | +€5,176 | +78.4% |
| Suppliers | 440/4 | €6,600 | €11,776 | +€5,176 | +78.4% |
| Taxes, remuneration and social security | 45 | €1 | €0 | -€1 | -100% |
| Taxes | 450/3 | €1 | €0 | -€1 | -100% |
| Accrued charges and deferred income | 492/3 | €82,350 | €83,700 | +€1,350 | +1.6% |
| Other operating charges | 640/8 | €502 | €507 | +€5 | +1.0% |
| Gross operating margin | 9900 | -€26,428 | -€12,831 | +€13,597 | +51.4% |
| Operating profit (loss) | 9901 | -€26,930 | -€13,338 | +€13,592 | +50.5% |
| Financial income | 75/76B | €5,921 | €10,851 | +€4,930 | +83.3% |
| Recurring financial income | 75 | €5,921 | €10,851 | +€4,930 | +83.3% |
| Financial charges | 65/66B | €138 | €193 | +€54 | +39.0% |
| Recurring financial charges | 65 | €138 | €193 | +€54 | +39.0% |
| Profit (loss) for the period before taxes | 9903 | -€21,148 | -€2,680 | +€18,467 | +87.3% |
| Profit (loss) for the period | 9904 | -€21,148 | -€2,680 | +€18,467 | +87.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,148 | -€2,680 | +€18,467 | +87.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.