BRABANT RUBEN: 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.
BRABANT RUBEN
Largest movements
- Current investments +€152,207
up €152,207 (+30.4%), from €500,120 to €652,326
- Receivables within one year +€14,858
up €14,858 (+7.6%), from €194,356 to €209,214
of which Other amounts receivable: +€10,805
- Cash +€13,687
up €13,687 (+66.6%), from €20,559 to €34,245
mainly Net result for the year (+€158,744) and Tax, wage and social debts (+€13,496)
- Tangible fixed assets -€12,830
down €12,830 (-88.3%), from €14,532 to €1,702
of which Furniture and vehicles: -€12,139
- Reserves +€158,744
up €158,744 (+21.2%), from €749,008 to €907,753
of which Distributable reserves: +€158,744
- Tax, wage and social debts +€13,496
up €13,496 (+120%), from €11,231 to €24,727
- Current portion of long-term debt -€10,227
down €10,227 (-91.6%), from €11,161 to €934
- Gross operating margin +€110,768
up €110,768 (+95.8%), from €115,570 to €226,338
- Taxes +€34,685
up €34,685 (+102%), from €33,904 to €68,588
- Financial income -€2,286
down €2,286 (-11.6%), from €19,705 to €17,419
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 | €788,565 | €953,970 | +€165,404 | +21.0% |
| Fixed assets | 21/28 | €64,532 | €51,702 | -€12,830 | -19.9% |
| Tangible fixed assets | 22/27 | €14,532 | €1,702 | -€12,830 | -88.3% |
| Plant, machinery and equipment | 23 | €2,194 | €1,503 | -€691 | -31.5% |
| Furniture and vehicles | 24 | €12,339 | €200 | -€12,139 | -98.4% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €724,033 | €902,268 | +€178,234 | +24.6% |
| Amounts receivable within one year | 40/41 | €194,356 | €209,214 | +€14,858 | +7.6% |
| Trade receivables | 40 | €20,147 | €24,200 | +€4,053 | +20.1% |
| Other amounts receivable | 41 | €174,209 | €185,014 | +€10,805 | +6.2% |
| Current investments | 50/53 | €500,120 | €652,326 | +€152,207 | +30.4% |
| Cash at bank and in hand | 54/58 | €20,559 | €34,245 | +€13,687 | +66.6% |
| Deferred charges and accrued income | 490/1 | €8,999 | €6,482 | -€2,517 | -28.0% |
| Total equity and liabilities | 10/49 | €788,565 | €953,970 | +€165,404 | +21.0% |
| Equity | 10/15 | €755,208 | €913,953 | +€158,744 | +21.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €749,008 | €907,753 | +€158,744 | +21.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €749,008 | €907,753 | +€158,744 | +21.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,357 | €40,017 | +€6,660 | +20.0% |
| Amounts payable after more than one year | 17 | €934 | €0 | -€934 | -100% |
| Financial debts | 170/4 | €934 | €0 | -€934 | -100% |
| Amounts payable within one year | 42/48 | €30,051 | €38,186 | +€8,136 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | €11,161 | €934 | -€10,227 | -91.6% |
| Trade debts | 44 | €338 | €2,487 | +€2,148 | +635% |
| Suppliers | 440/4 | €338 | €2,487 | +€2,148 | +635% |
| Taxes, remuneration and social security | 45 | €11,231 | €24,727 | +€13,496 | +120% |
| Taxes | 450/3 | €11,231 | €24,727 | +€13,496 | +120% |
| Other amounts payable | 47/48 | €7,321 | €10,039 | +€2,718 | +37.1% |
| Accrued charges and deferred income | 492/3 | €2,372 | €1,831 | -€541 | -22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,144 | €12,830 | -€314 | -2.4% |
| Other operating charges | 640/8 | €1,786 | €2,291 | +€506 | +28.3% |
| Gross operating margin | 9900 | €115,570 | €226,338 | +€110,768 | +95.8% |
| Operating profit (loss) | 9901 | €100,641 | €211,216 | +€110,576 | +110% |
| Financial income | 75/76B | €19,705 | €17,419 | -€2,286 | -11.6% |
| Recurring financial income | 75 | €19,705 | €17,419 | -€2,286 | -11.6% |
| Financial charges | 65/66B | €945 | €1,303 | +€358 | +37.9% |
| Recurring financial charges | 65 | €945 | €1,303 | +€358 | +37.9% |
| Profit (loss) for the period before taxes | 9903 | €119,401 | €227,333 | +€107,932 | +90.4% |
| Income taxes | 67/77 | €33,904 | €68,588 | +€34,685 | +102% |
| Profit (loss) for the period | 9904 | €85,498 | €158,744 | +€73,247 | +85.7% |
| Profit (loss) for the period to be appropriated | 9905 | €85,498 | €158,744 | +€73,247 | +85.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.