RUBI: what changed
Two financial 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.
RUBI
Largest movements
- Tangible fixed assets +€23,180
up €23,180 (+179.2%), from €12,935 to €36,115
of which Furniture and vehicles: +€23,452
- Receivables within one year +€19,957
up €19,957 (+102.1%), from €19,554 to €39,511
of which Other amounts receivable: +€21,391
- Cash +€2,925
up €2,925 (+73.3%), from €3,993 to €6,918
mainly Debts after one year (+€30,186) and Net result for the year (+€18,889)
- Debts after one year +€30,186
new in 2025: €30,186
- Profit (loss) carried forward +€18,889
up €18,889 (+112.6%), from €16,769 to €35,658
- Current portion of long-term debt +€4,451
new in 2025: €4,451
- Trade debts -€3,995
down €3,995 (-52.9%), from €7,556 to €3,561
- Tax, wage and social debts -€3,269
down €3,269 (-32.8%), from €9,957 to €6,687
of which Taxes: -€5,547
- Gross operating margin +€23,799
up €23,799 (+420.3%), from €5,663 to €29,462
- Taxes +€2,969
up €2,969 (+114.6%), from €2,590 to €5,559
- Other operating charges +€967
up €967 (+165.7%), from €583 to €1,550
- Financial charges +€694
up €694 (+134.4%), from €516 to €1,210
- Depreciation +€374
up €374 (+18.3%), from €2,049 to €2,423
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 | €36,482 | €82,544 | +€46,062 | +126.3% |
| Fixed assets | 21/28 | €12,935 | €36,115 | +€23,180 | +179.2% |
| Tangible fixed assets | 22/27 | €12,935 | €36,115 | +€23,180 | +179.2% |
| Plant, machinery and equipment | 23 | €272 | €0 | -€272 | -100.0% |
| Furniture and vehicles | 24 | €12,663 | €36,115 | +€23,452 | +185.2% |
| Current assets | 29/58 | €23,547 | €46,429 | +€22,882 | +97.2% |
| Amounts receivable within one year | 40/41 | €19,554 | €39,511 | +€19,957 | +102.1% |
| Trade receivables | 40 | €14,082 | €12,648 | -€1,434 | -10.2% |
| Other amounts receivable | 41 | €5,472 | €26,863 | +€21,391 | +390.9% |
| Cash at bank and in hand | 54/58 | €3,993 | €6,918 | +€2,925 | +73.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €36,482 | €82,544 | +€46,062 | +126.3% |
| Equity | 10/15 | €18,769 | €37,658 | +€18,889 | +100.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,769 | €35,658 | +€18,889 | +112.6% |
| Amounts payable | 17/49 | €17,713 | €44,885 | +€27,173 | +153.4% |
| Amounts payable after more than one year | 17 | - | €30,186 | +€30,186 | |
| Financial debts | 170/4 | - | €30,186 | +€30,186 | |
| Amounts payable within one year | 42/48 | €17,513 | €14,699 | -€2,814 | -16.1% |
| Current portion of amounts payable after more than one year | 42 | - | €4,451 | +€4,451 | |
| Trade debts | 44 | €7,556 | €3,561 | -€3,995 | -52.9% |
| Suppliers | 440/4 | €7,556 | €3,561 | -€3,995 | -52.9% |
| Taxes, remuneration and social security | 45 | €9,957 | €6,687 | -€3,269 | -32.8% |
| Taxes | 450/3 | €9,957 | €4,410 | -€5,547 | -55.7% |
| Remuneration and social security | 454/9 | - | €2,278 | +€2,278 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €200 | €0 | -€200 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,049 | €2,423 | +€374 | +18.3% |
| Other operating charges | 640/8 | €583 | €1,550 | +€967 | +165.7% |
| Gross operating margin | 9900 | €5,663 | €29,462 | +€23,799 | +420.3% |
| Operating profit (loss) | 9901 | €3,031 | €25,489 | +€22,458 | +741.1% |
| Financial income | 75/76B | €157 | €170 | +€13 | +8.2% |
| Recurring financial income | 75 | €157 | €170 | +€13 | +8.2% |
| Financial charges | 65/66B | €516 | €1,210 | +€694 | +134.4% |
| Recurring financial charges | 65 | €516 | €1,210 | +€694 | +134.4% |
| Profit (loss) for the period before taxes | 9903 | €2,671 | €24,448 | +€21,777 | +815.2% |
| Income taxes | 67/77 | €2,590 | €5,559 | +€2,969 | +114.6% |
| Profit (loss) for the period | 9904 | €81 | €18,889 | +€18,808 | +23240.2% |
| Profit (loss) for the period to be appropriated | 9905 | €81 | €18,889 | +€18,808 | +23240.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.