RUBBENS BEHEER: what changed
What changed
RUBBENS BEHEER
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€8,579
2024 · €5,787+€2,792
Equity
€639,418
2024 · €630,839+€8,579
Cash
€12,125
2024 · €17,994-€5,869
Balance sheet total
€660,144
2024 · €661,533-€1,389
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts -€9,774
down €9,774 (-38.8%), from €25,158 to €15,384
- Reserves +€8,579
up €8,579 (+5.9%), from €144,739 to €153,318
Income statement
- Gross operating margin +€4,614
up €4,614 (+47.2%), from €9,771 to €14,385
- Financial charges +€1,331
up €1,331 (+938%), from €142 to €1,473
- Depreciation +€809
up €809 (+1,587%), from €51 to €860
- Taxes -€307
down €307 (-7.5%), from €4,101 to €3,794
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.
Result 2024
€5,787
Gross operating margin
+€4,614
Depreciation
-€809
Other operating charges
-€21
Financial income
+€32
Financial charges
-€1,331
Taxes
+€307
Result 2025
€8,579
raises the resultlowers the result
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.
From operations
-€2,391
Investment
-€3,478
Financing
€0
Cash 2024
€17,994
From operations (derived)
-€2,391
Net result for the year
+€8,579
Depreciation
+€860
Receivables after one year
-€1,156
Receivables within one year
-€706
Trade debts
+€188
Tax, wage and social debts
-€382
Other debts
-€9,774
Investment (derived)
-€3,478
Investment in fixed assets (net)
-€3,478
Cash 2025
€12,125
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €661,533 | €660,144 | -€1,389 | -0.2% |
| Fixed assets | 21/28 | €601,166 | €603,785 | +€2,619 | +0.4% |
| Tangible fixed assets | 22/27 | €1,166 | €3,785 | +€2,619 | +225% |
| Furniture and vehicles | 24 | €1,166 | €3,785 | +€2,619 | +225% |
| Financial fixed assets | 28 | €600,000 | €600,000 | = | 0.0% |
| Current assets | 29/58 | €60,367 | €56,360 | -€4,008 | -6.6% |
| Amounts receivable after more than one year | 29 | €41,124 | €42,280 | +€1,156 | +2.8% |
| Other amounts receivable | 291 | €41,124 | €42,280 | +€1,156 | +2.8% |
| Amounts receivable within one year | 40/41 | €1,249 | €1,955 | +€706 | +56.5% |
| Other amounts receivable | 41 | €1,249 | €1,955 | +€706 | +56.5% |
| Cash at bank and in hand | 54/58 | €17,994 | €12,125 | -€5,869 | -32.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €661,533 | €660,144 | -€1,389 | -0.2% |
| Equity | 10/15 | €630,839 | €639,418 | +€8,579 | +1.4% |
| Contributions | 10/11 | €486,100 | €486,100 | = | 0.0% |
| Reserves | 13 | €144,739 | €153,318 | +€8,579 | +5.9% |
| Distributable reserves | 133 | €144,739 | €153,318 | +€8,579 | +5.9% |
| Amounts payable | 17/49 | €30,694 | €20,726 | -€9,968 | -32.5% |
| Amounts payable within one year | 42/48 | €30,694 | €20,726 | -€9,968 | -32.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,946 | €2,134 | +€188 | +9.7% |
| Suppliers | 440/4 | €1,946 | €2,134 | +€188 | +9.7% |
| Taxes, remuneration and social security | 45 | €3,590 | €3,207 | -€382 | -10.7% |
| Taxes | 450/3 | €1,890 | €3,207 | +€1,318 | +69.7% |
| Remuneration and social security | 454/9 | €1,700 | €0 | -€1,700 | -100% |
| Other amounts payable | 47/48 | €25,158 | €15,384 | -€9,774 | -38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51 | €860 | +€809 | +1,587% |
| Other operating charges | 640/8 | €815 | €835 | +€21 | +2.5% |
| Gross operating margin | 9900 | €9,771 | €14,385 | +€4,614 | +47.2% |
| Operating profit (loss) | 9901 | €8,905 | €12,690 | +€3,785 | +42.5% |
| Financial income | 75/76B | €1,124 | €1,156 | +€32 | +2.8% |
| Recurring financial income | 75 | €1,124 | €1,156 | +€32 | +2.8% |
| Financial charges | 65/66B | €142 | €1,473 | +€1,331 | +938% |
| Recurring financial charges | 65 | €142 | €1,473 | +€1,331 | +938% |
| Profit (loss) for the period before taxes | 9903 | €9,888 | €12,373 | +€2,485 | +25.1% |
| Income taxes | 67/77 | €4,101 | €3,794 | -€307 | -7.5% |
| Profit (loss) for the period | 9904 | €5,787 | €8,579 | +€2,792 | +48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,787 | €8,579 | +€2,792 | +48.3% |
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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 2 November 2026 via checked.be.