RUBEN'S CONSTRUCT: 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.
RUBEN'S CONSTRUCT
Largest movements
- Receivables within one year +€1,897
up €1,897 (+68.0%), from €2,788 to €4,685
of which Trade receivables: +€2,800
- Tangible fixed assets -€1,081
down €1,081 (-39.2%), from €2,759 to €1,677
- Cash -€99
down €99 (-95.6%), from €103 to €5
mainly Receivables within one year (-€1,897) and Tax, wage and social debts (-€19)
- Trade debts +€462
up €462 (+542.6%), from €85 to €547
- Profit (loss) carried forward +€273
up €273 (+8.2%), from €3,316 to €3,589
- Turnover -€37,175
no longer reported in 2025 (was €37,175)
- Purchases and services -€35,616
no longer reported in 2025 (was €35,616)
- Gross operating margin +€638
up €638 (+41.0%), from €1,559 to €2,197
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 | €5,650 | €6,367 | +€717 | +12.7% |
| Fixed assets | 21/28 | €2,759 | €1,677 | -€1,081 | -39.2% |
| Tangible fixed assets | 22/27 | €2,759 | €1,677 | -€1,081 | -39.2% |
| Furniture and vehicles | 24 | €2,759 | €1,677 | -€1,081 | -39.2% |
| Current assets | 29/58 | €2,892 | €4,690 | +€1,798 | +62.2% |
| Amounts receivable within one year | 40/41 | €2,788 | €4,685 | +€1,897 | +68.0% |
| Trade receivables | 40 | - | €2,800 | +€2,800 | |
| Other amounts receivable | 41 | €2,788 | €1,885 | -€903 | -32.4% |
| Cash at bank and in hand | 54/58 | €103 | €5 | -€99 | -95.6% |
| Total equity and liabilities | 10/49 | €5,650 | €6,367 | +€717 | +12.7% |
| Equity | 10/15 | €5,316 | €5,589 | +€273 | +5.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,316 | €3,589 | +€273 | +8.2% |
| Amounts payable | 17/49 | €334 | €777 | +€444 | +132.9% |
| Amounts payable within one year | 42/48 | €334 | €777 | +€444 | +132.9% |
| Trade debts | 44 | €85 | €547 | +€462 | +542.6% |
| Suppliers | 440/4 | €85 | €547 | +€462 | +542.6% |
| Taxes, remuneration and social security | 45 | €249 | €230 | -€19 | -7.5% |
| Taxes | 450/3 | €249 | €230 | -€19 | -7.5% |
| Turnover | 70 | €37,175 | - | -€37,175 | |
| Goods, raw materials, services and sundry goods | 60/61 | €35,616 | - | -€35,616 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,081 | €1,081 | = | 0.0% |
| Other operating charges | 640/8 | €433 | €767 | +€335 | +77.3% |
| Non-recurring operating charges | 66A | €19 | - | -€19 | |
| Gross operating margin | 9900 | €1,559 | €2,197 | +€638 | +41.0% |
| Operating profit (loss) | 9901 | €26 | €348 | +€322 | +1238.7% |
| Financial income | 75/76B | €126 | €122 | -€4 | -3.5% |
| Recurring financial income | 75 | €126 | €122 | -€4 | -3.5% |
| Financial charges | 65/66B | -€51 | €47 | +€98 | |
| Recurring financial charges | 65 | -€51 | €47 | +€98 | |
| Profit (loss) for the period before taxes | 9903 | €203 | €423 | +€220 | +108.8% |
| Income taxes | 67/77 | -€97 | €150 | +€247 | |
| Profit (loss) for the period | 9904 | €299 | €273 | -€26 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €299 | €273 | -€26 | -8.7% |
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.