RUBICON ADVICE: 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.
RUBICON ADVICE
Largest movements
- Cash +€36,558
up €36,558 (+891%), from €4,104 to €40,661
mainly Receivables within one year (+€33,601) and Trade debts (+€17,278)
- Receivables within one year -€33,601
down €33,601 (-40.8%), from €82,444 to €48,843
of which Trade receivables: -€33,601
- Tangible fixed assets +€17,322
up €17,322 (+146%), from €11,902 to €29,224
of which Other tangible fixed assets: +€11,395
- Deferred charges and accrued income +€3,926
up €3,926 (+136%), from €2,880 to €6,806
- Trade debts +€17,278
up €17,278 (+27.0%), from €63,967 to €81,246
- Tax, wage and social debts +€11,531
up €11,531 (+40.1%), from €28,728 to €40,259
of which Taxes: +€9,838
- Other debts -€11,222
down €11,222 (-21.1%), from €53,306 to €42,084
- Profit (loss) carried forward +€6,618
up €6,618 (+10.5%), from -€63,271 to -€56,654
- Gross operating margin +€53,768
up €53,768 (+162%), from €33,146 to €86,914
- Taxes +€12,647
up €12,647 (+140%), from €9,024 to €21,671
- Staff costs +€7,026
up €7,026 (+18.0%), from €39,015 to €46,041
- Other operating charges +€1,747
up €1,747 (+60.9%), from €2,866 to €4,612
- Depreciation +€1,172
up €1,172 (+24.8%), from €4,726 to €5,898
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,330 | €125,535 | +€24,205 | +23.9% |
| Fixed assets | 21/28 | €11,902 | €29,224 | +€17,322 | +146% |
| Tangible fixed assets | 22/27 | €11,902 | €29,224 | +€17,322 | +146% |
| Furniture and vehicles | 24 | €11,902 | €17,829 | +€5,927 | +49.8% |
| Other tangible fixed assets | 26 | - | €11,395 | +€11,395 | |
| Current assets | 29/58 | €89,427 | €96,311 | +€6,883 | +7.7% |
| Amounts receivable within one year | 40/41 | €82,444 | €48,843 | -€33,601 | -40.8% |
| Trade receivables | 40 | €82,417 | €48,816 | -€33,601 | -40.8% |
| Other amounts receivable | 41 | €28 | €28 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,104 | €40,661 | +€36,558 | +891% |
| Deferred charges and accrued income | 490/1 | €2,880 | €6,806 | +€3,926 | +136% |
| Total equity and liabilities | 10/49 | €101,330 | €125,535 | +€24,205 | +23.9% |
| Equity | 10/15 | -€44,671 | -€38,054 | +€6,618 | +14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,271 | -€56,654 | +€6,618 | +10.5% |
| Amounts payable | 17/49 | €146,001 | €163,589 | +€17,587 | +12.0% |
| Amounts payable within one year | 42/48 | €146,001 | €163,589 | +€17,587 | +12.0% |
| Trade debts | 44 | €63,967 | €81,246 | +€17,278 | +27.0% |
| Suppliers | 440/4 | €63,967 | €81,246 | +€17,278 | +27.0% |
| Taxes, remuneration and social security | 45 | €28,728 | €40,259 | +€11,531 | +40.1% |
| Taxes | 450/3 | €22,088 | €31,926 | +€9,838 | +44.5% |
| Remuneration and social security | 454/9 | €6,640 | €8,333 | +€1,693 | +25.5% |
| Other amounts payable | 47/48 | €53,306 | €42,084 | -€11,222 | -21.1% |
| Remuneration, social security and pensions | 62 | €39,015 | €46,041 | +€7,026 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,726 | €5,898 | +€1,172 | +24.8% |
| Other operating charges | 640/8 | €2,866 | €4,612 | +€1,747 | +60.9% |
| Gross operating margin | 9900 | €33,146 | €86,914 | +€53,768 | +162% |
| Operating profit (loss) | 9901 | -€13,460 | €30,363 | +€43,823 | |
| Financial charges | 65/66B | €2,397 | €2,074 | -€323 | -13.5% |
| Recurring financial charges | 65 | €2,397 | €2,074 | -€323 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,857 | €28,289 | +€44,146 | |
| Income taxes | 67/77 | €9,024 | €21,671 | +€12,647 | +140% |
| Profit (loss) for the period | 9904 | -€24,881 | €6,618 | +€31,499 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,881 | €6,618 | +€31,499 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.