RUBCY: 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.
RUBCY
Largest movements
- Receivables within one year -€7,200
down €7,200 (-68.4%), from €10,527 to €3,327
- Cash -€2,368
down €2,368 (-96.8%), from €2,446 to €78
mainly Net result for the year (-€26,873) and Trade debts (-€255)
- Profit (loss) carried forward -€26,873
down €26,873, from €6,496 to -€20,378
- Tax, wage and social debts +€9,285
up €9,285 (+309.3%), from €3,002 to €12,287
- Other debts +€8,275
new in 2022: €8,275
- Trade debts -€255
down €255 (-26.2%), from €975 to €720
- Gross operating margin -€35,769
down €35,769, from €9,008 to -€26,761
- Taxes -€2,165
no longer reported in 2022 (was €2,165)
- Other operating charges -€348
no longer reported in 2022 (was €348)
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,973 | €3,405 | -€9,568 | -73.8% |
| Current assets | 29/58 | €12,973 | €3,405 | -€9,568 | -73.8% |
| Amounts receivable within one year | 40/41 | €10,527 | €3,327 | -€7,200 | -68.4% |
| Other amounts receivable | 41 | €10,527 | €3,327 | -€7,200 | -68.4% |
| Cash at bank and in hand | 54/58 | €2,446 | €78 | -€2,368 | -96.8% |
| Total equity and liabilities | 10/49 | €12,973 | €3,405 | -€9,568 | -73.8% |
| Equity | 10/15 | €8,496 | -€18,378 | -€26,873 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,496 | -€20,378 | -€26,873 | |
| Amounts payable | 17/49 | €4,477 | €21,783 | +€17,306 | +386.5% |
| Amounts payable within one year | 42/48 | €3,977 | €21,283 | +€17,306 | +435.1% |
| Trade debts | 44 | €975 | €720 | -€255 | -26.2% |
| Suppliers | 440/4 | €975 | €720 | -€255 | -26.2% |
| Taxes, remuneration and social security | 45 | €3,002 | €12,287 | +€9,285 | +309.3% |
| Taxes | 450/3 | €3,002 | €12,287 | +€9,285 | +309.3% |
| Other amounts payable | 47/48 | - | €8,275 | +€8,275 | |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Other operating charges | 640/8 | €348 | - | -€348 | |
| Gross operating margin | 9900 | €9,008 | -€26,761 | -€35,769 | |
| Operating profit (loss) | 9901 | €8,661 | -€26,761 | -€35,422 | |
| Financial charges | 65/66B | - | €112 | +€112 | |
| Recurring financial charges | 65 | - | €112 | +€112 | |
| Profit (loss) for the period before taxes | 9903 | €8,661 | -€26,873 | -€35,534 | |
| Income taxes | 67/77 | €2,165 | - | -€2,165 | |
| Profit (loss) for the period | 9904 | €6,496 | -€26,873 | -€33,369 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,496 | -€26,873 | -€33,369 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.