ConstRuebens: what changed
Two fiscal 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.
ConstRuebens
Largest movements
- Tangible fixed assets +€10,952
up €10,952 (+59.7%), from €18,333 to €29,285
of which Furniture and vehicles: +€9,697
- Receivables within one year +€4,594
up €4,594 (+39.8%), from €11,543 to €16,137
of which Trade receivables: +€5,968
- Deferred charges and accrued income -€1,622
down €1,622 (-25.4%), from €6,388 to €4,766
- Other debts +€5,469
up €5,469 (+20.2%), from €27,130 to €32,599
- Trade debts +€4,955
up €4,955 (+146.4%), from €3,384 to €8,339
- Tax, wage and social debts +€1,511
up €1,511 (+79.2%), from €1,907 to €3,418
of which Remuneration and social security: +€850
- Profit (loss) carried forward +€1,312
up €1,312 (+92.7%), from €1,416 to €2,728
- Gross operating margin -€3,532
down €3,532 (-22.0%), from €16,036 to €12,505
- Depreciation +€1,597
up €1,597 (+22.6%), from €7,062 to €8,659
- Other operating charges +€1,266
up €1,266 (+329.4%), from €384 to €1,651
- Taxes +€636
up €636 (+721.1%), from €88 to €724
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.
Cash bridge derived
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 | €41,837 | €55,084 | +€13,247 | +31.7% |
| Formation expenses | 20 | €509 | €150 | -€359 | -70.6% |
| Fixed assets | 21/28 | €18,632 | €29,584 | +€10,952 | +58.8% |
| Tangible fixed assets | 22/27 | €18,333 | €29,285 | +€10,952 | +59.7% |
| Plant, machinery and equipment | 23 | €8,997 | €10,252 | +€1,255 | +13.9% |
| Furniture and vehicles | 24 | €9,336 | €19,033 | +€9,697 | +103.9% |
| Financial fixed assets | 28 | €298 | €298 | = | 0.0% |
| Current assets | 29/58 | €22,697 | €25,351 | +€2,654 | +11.7% |
| Amounts receivable within one year | 40/41 | €11,543 | €16,137 | +€4,594 | +39.8% |
| Trade receivables | 40 | €8,171 | €14,139 | +€5,968 | +73.0% |
| Other amounts receivable | 41 | €3,373 | €1,999 | -€1,374 | -40.7% |
| Cash at bank and in hand | 54/58 | €4,766 | €4,448 | -€318 | -6.7% |
| Deferred charges and accrued income | 490/1 | €6,388 | €4,766 | -€1,622 | -25.4% |
| Total equity and liabilities | 10/49 | €41,837 | €55,084 | +€13,247 | +31.7% |
| Equity | 10/15 | €9,416 | €10,728 | +€1,312 | +13.9% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,416 | €2,728 | +€1,312 | +92.7% |
| Amounts payable | 17/49 | €32,422 | €44,357 | +€11,935 | +36.8% |
| Amounts payable within one year | 42/48 | €32,422 | €44,357 | +€11,935 | +36.8% |
| Trade debts | 44 | €3,384 | €8,339 | +€4,955 | +146.4% |
| Suppliers | 440/4 | €3,384 | €8,339 | +€4,955 | +146.4% |
| Taxes, remuneration and social security | 45 | €1,907 | €3,418 | +€1,511 | +79.2% |
| Taxes | 450/3 | €272 | €933 | +€661 | +242.5% |
| Remuneration and social security | 454/9 | €1,635 | €2,485 | +€850 | +52.0% |
| Other amounts payable | 47/48 | €27,130 | €32,599 | +€5,469 | +20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,062 | €8,659 | +€1,597 | +22.6% |
| Other operating charges | 640/8 | €384 | €1,651 | +€1,266 | +329.4% |
| Gross operating margin | 9900 | €16,036 | €12,505 | -€3,532 | -22.0% |
| Operating profit (loss) | 9901 | €8,590 | €2,195 | -€6,395 | -74.4% |
| Financial income | 75/76B | €21 | €0 | -€21 | -99.9% |
| Recurring financial income | 75 | €21 | €0 | -€21 | -99.9% |
| Financial charges | 65/66B | €112 | €159 | +€47 | +42.5% |
| Recurring financial charges | 65 | €112 | €159 | +€47 | +42.5% |
| Profit (loss) for the period before taxes | 9903 | €8,499 | €2,036 | -€6,463 | -76.0% |
| Income taxes | 67/77 | €88 | €724 | +€636 | +721.1% |
| Profit (loss) for the period | 9904 | €8,411 | €1,312 | -€7,099 | -84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,411 | €1,312 | -€7,099 | -84.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.