RUBICARE: 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.
RUBICARE
Largest movements
- Cash +€20,097
up €20,097 (+144.9%), from €13,866 to €33,962
mainly Net result for the year (+€26,186) and Deferred charges and accrued income (+€12,191)
- Deferred charges and accrued income -€12,191
down €12,191 (-100.0%), from €12,191 to €0
- Receivables within one year +€9,590
up €9,590 (+41.5%), from €23,123 to €32,713
- Tangible fixed assets +€715
new in 2025: €715
- Reserves +€26,186
up €26,186 (+259.7%), from €10,084 to €36,270
- Trade debts -€12,065
down €12,065 (-99.6%), from €12,115 to €50
- Accrued charges and deferred income +€5,471
up €5,471 (+100.1%), from €5,466 to €10,937
- Tax, wage and social debts -€1,840
down €1,840 (-11.9%), from €15,500 to €13,660
- Gross operating margin +€23,814
up €23,814 (+223.1%), from €10,673 to €34,487
- Taxes +€4,780
up €4,780 (+162.0%), from €2,951 to €7,731
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 | €49,179 | €67,391 | +€18,211 | +37.0% |
| Fixed assets | 21/28 | - | €715 | +€715 | |
| Tangible fixed assets | 22/27 | - | €715 | +€715 | |
| Furniture and vehicles | 24 | - | €715 | +€715 | |
| Current assets | 29/58 | €49,179 | €66,675 | +€17,496 | +35.6% |
| Amounts receivable within one year | 40/41 | €23,123 | €32,713 | +€9,590 | +41.5% |
| Trade receivables | 40 | €23,123 | €32,713 | +€9,590 | +41.5% |
| Cash at bank and in hand | 54/58 | €13,866 | €33,962 | +€20,097 | +144.9% |
| Deferred charges and accrued income | 490/1 | €12,191 | €0 | -€12,191 | -100.0% |
| Total equity and liabilities | 10/49 | €49,179 | €67,391 | +€18,211 | +37.0% |
| Equity | 10/15 | €11,084 | €37,270 | +€26,186 | +236.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €10,084 | €36,270 | +€26,186 | +259.7% |
| Distributable reserves | 133 | €10,084 | €36,270 | +€26,186 | +259.7% |
| Amounts payable | 17/49 | €38,095 | €30,121 | -€7,974 | -20.9% |
| Amounts payable within one year | 42/48 | €32,630 | €19,184 | -€13,445 | -41.2% |
| Trade debts | 44 | €12,115 | €50 | -€12,065 | -99.6% |
| Suppliers | 440/4 | €12,115 | €50 | -€12,065 | -99.6% |
| Taxes, remuneration and social security | 45 | €15,500 | €13,660 | -€1,840 | -11.9% |
| Taxes | 450/3 | €15,500 | €13,660 | -€1,840 | -11.9% |
| Other amounts payable | 47/48 | €5,014 | €5,474 | +€459 | +9.2% |
| Accrued charges and deferred income | 492/3 | €5,466 | €10,937 | +€5,471 | +100.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €28 | +€28 | |
| Other operating charges | 640/8 | €312 | €473 | +€160 | +51.3% |
| Gross operating margin | 9900 | €10,673 | €34,487 | +€23,814 | +223.1% |
| Operating profit (loss) | 9901 | €10,361 | €33,986 | +€23,626 | +228.0% |
| Financial charges | 65/66B | €152 | €70 | -€82 | -54.0% |
| Recurring financial charges | 65 | €152 | €70 | -€82 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €10,209 | €33,917 | +€23,708 | +232.2% |
| Income taxes | 67/77 | €2,951 | €7,731 | +€4,780 | +162.0% |
| Profit (loss) for the period | 9904 | €7,258 | €26,186 | +€18,928 | +260.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,258 | €26,186 | +€18,928 | +260.8% |
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.