ROUBY: 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.
ROUBY
Largest movements
- Receivables within one year +€56,895
up €56,895 (+48.9%), from €116,291 to €173,186
of which Other amounts receivable: +€57,216
- Cash +€3,077
up €3,077 (+89.6%), from €3,435 to €6,512
mainly Tax, wage and social debts (+€28,614) and Net result for the year (+€18,127)
- Tax, wage and social debts +€28,614
up €28,614 (+153.7%), from €18,615 to €47,229
of which Taxes: +€17,178
- Reserves +€18,127
up €18,127 (+24.7%), from €73,444 to €91,571
- Trade debts +€8,249
up €8,249 (+62.5%), from €13,200 to €21,450
- Short-term financial debts +€3,753
up €3,753 (+85.1%), from €4,410 to €8,163
of which Other loans: +€3,219
- Staff costs +€12,215
up €12,215 (+91.8%), from €13,305 to €25,521
- Gross operating margin +€5,406
up €5,406 (+12.4%), from €43,487 to €48,893
- Financial income +€2,114
up €2,114 (+37.1%), from €5,703 to €7,817
- Taxes -€1,975
down €1,975 (-17.4%), from €11,379 to €9,404
- Other operating charges +€802
up €802 (+53.3%), from €1,505 to €2,307
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 | €123,872 | €183,903 | +€60,031 | +48.5% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €123,872 | €183,903 | +€60,031 | +48.5% |
| Stocks and contracts in progress | 3 | €3,423 | €3,503 | +€80 | +2.3% |
| Stocks | 30/36 | €3,423 | €3,503 | +€80 | +2.3% |
| Amounts receivable within one year | 40/41 | €116,291 | €173,186 | +€56,895 | +48.9% |
| Trade receivables | 40 | €1,583 | €1,263 | -€321 | -20.3% |
| Other amounts receivable | 41 | €114,708 | €171,923 | +€57,216 | +49.9% |
| Cash at bank and in hand | 54/58 | €3,435 | €6,512 | +€3,077 | +89.6% |
| Deferred charges and accrued income | 490/1 | €723 | €702 | -€20 | -2.8% |
| Total equity and liabilities | 10/49 | €123,872 | €183,903 | +€60,031 | +48.5% |
| Equity | 10/15 | €85,844 | €103,971 | +€18,127 | +21.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €73,444 | €91,571 | +€18,127 | +24.7% |
| Distributable reserves | 133 | €73,444 | €91,571 | +€18,127 | +24.7% |
| Amounts payable | 17/49 | €38,028 | €79,932 | +€41,904 | +110.2% |
| Amounts payable within one year | 42/48 | €38,028 | €78,525 | +€40,498 | +106.5% |
| Financial debts | 43 | €4,410 | €8,163 | +€3,753 | +85.1% |
| Credit institutions | 430/8 | €4,410 | €4,944 | +€534 | +12.1% |
| Other loans | 439 | - | €3,219 | +€3,219 | |
| Trade debts | 44 | €13,200 | €21,450 | +€8,249 | +62.5% |
| Suppliers | 440/4 | €13,200 | €21,450 | +€8,249 | +62.5% |
| Taxes, remuneration and social security | 45 | €18,615 | €47,229 | +€28,614 | +153.7% |
| Taxes | 450/3 | €16,705 | €33,883 | +€17,178 | +102.8% |
| Remuneration and social security | 454/9 | €1,910 | €13,346 | +€11,435 | +598.7% |
| Other amounts payable | 47/48 | €1,802 | €1,684 | -€118 | -6.5% |
| Accrued charges and deferred income | 492/3 | - | €1,407 | +€1,407 | |
| Remuneration, social security and pensions | 62 | €13,305 | €25,521 | +€12,215 | +91.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €236 | €0 | -€236 | -100.0% |
| Other operating charges | 640/8 | €1,505 | €2,307 | +€802 | +53.3% |
| Gross operating margin | 9900 | €43,487 | €48,893 | +€5,406 | +12.4% |
| Operating profit (loss) | 9901 | €28,440 | €21,065 | -€7,375 | -25.9% |
| Financial income | 75/76B | €5,703 | €7,817 | +€2,114 | +37.1% |
| Recurring financial income | 75 | €5,703 | €7,817 | +€2,114 | +37.1% |
| Financial charges | 65/66B | €951 | €1,352 | +€401 | +42.2% |
| Recurring financial charges | 65 | €951 | €1,352 | +€401 | +42.2% |
| Profit (loss) for the period before taxes | 9903 | €33,193 | €27,531 | -€5,662 | -17.1% |
| Income taxes | 67/77 | €11,379 | €9,404 | -€1,975 | -17.4% |
| Profit (loss) for the period | 9904 | €21,814 | €18,127 | -€3,687 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,814 | €18,127 | -€3,687 | -16.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.