Rubin & Zonen: 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.
What changed
Rubin & Zonen
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€105,024
2025 · €32,302+€72,722
Equity
€5.4m
2025 · €5.3m+€105,024
Cash
€804,031
2025 · €336,045+€467,986
Balance sheet total
€12.4m
2025 · €10.9m+€1.5m
Largest movements
Assets
- Stocks and contracts +€549,175
up €549,175 (+6.2%), from €8.8m to €9.4m
- Receivables within one year +€501,360
up €501,360 (+31.7%), from €1.6m to €2.1m
of which Trade receivables: +€498,537
- Cash +€467,986
up €467,986 (+139%), from €336,045 to €804,031
mainly Trade debts (+€1.5m) and Short-term financial debts (+€130,560)
Equity and liabilities
- Trade debts +€1.5m
up €1.5m (+43.7%), from €3.4m to €4.9m
- Other debts -€218,239
down €218,239 (-27.3%), from €798,652 to €580,413
- Short-term financial debts +€130,560
up €130,560 (+17.5%), from €747,095 to €877,655
Income statement
- Goods and materials +€883,842
up €883,842 (+6.9%), from €12.8m to €13.7m
of which Purchases: +€1.0m
- Turnover +€879,501
up €879,501 (+6.2%), from €14.2m to €15.1m
From the 2025 result to the 2026 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.
Result 2025
€32,302
Turnover
+€879,501
Other operating income
-€63,020
Goods and materials
-€883,842
Services and other goods
+€42,634
Staff costs
+€51,508
Depreciation
-€804
Other operating charges
-€3,151
Financial income
+€15,923
Financial charges
+€34,053
Taxes
-€79
Result 2026
€105,024
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€344,930
Investment
-€12,900
Financing
+€135,956
Cash 2025
€336,045
From operations (derived)
+€344,930
Net result for the year
+€105,024
Depreciation
+€11,773
Receivables after one year
+€10,375
Stocks and contracts
-€549,175
Receivables within one year
-€501,360
Deferred charges and accrued income
+€6,338
Trade debts
+€1.5m
Tax, wage and social debts
-€13,433
Other debts
-€218,239
Accrued charges and deferred income
-€10,325
Investment (derived)
-€12,900
Investment in fixed assets (net)
-€12,900
Financing
+€135,956
Debts after one year
+€5,395
Short-term financial debts
+€130,560
Cash 2026
€804,031
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,862,392 | €12,365,326 | +€1.5m | +13.8% |
| Fixed assets | 21/28 | €53,270 | €54,396 | +€1,126 | +2.1% |
| Tangible fixed assets | 22/27 | €47,124 | €48,250 | +€1,126 | +2.4% |
| Plant, machinery and equipment | 23 | €32,022 | €29,877 | -€2,146 | -6.7% |
| Furniture and vehicles | 24 | €5,015 | €5,015 | = | 0.0% |
| Other tangible fixed assets | 26 | €10,086 | €13,358 | +€3,272 | +32.4% |
| Financial fixed assets | 28 | €6,146 | €6,146 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €4,000 | €4,000 | = | 0.0% |
| Participating interests | 282 | €4,000 | €4,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,146 | €2,146 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,146 | €2,146 | = | 0.0% |
| Current assets | 29/58 | €10,809,122 | €12,310,929 | +€1.5m | +13.9% |
| Amounts receivable after more than one year | 29 | €14,625 | €4,250 | -€10,375 | -70.9% |
| Other amounts receivable | 291 | €14,625 | €4,250 | -€10,375 | -70.9% |
| Stocks and contracts in progress | 3 | €8,819,488 | €9,368,662 | +€549,175 | +6.2% |
| Stocks | 30/36 | €8,819,488 | €9,368,662 | +€549,175 | +6.2% |
| Goods purchased for resale | 34 | €8,459,972 | €8,262,544 | -€197,428 | -2.3% |
| Advance payments | 36 | €359,516 | €1,106,119 | +€746,603 | +208% |
| Amounts receivable within one year | 40/41 | €1,580,529 | €2,081,890 | +€501,360 | +31.7% |
| Trade receivables | 40 | €1,573,753 | €2,072,291 | +€498,537 | +31.7% |
| Other amounts receivable | 41 | €6,776 | €9,599 | +€2,823 | +41.7% |
| Cash at bank and in hand | 54/58 | €336,045 | €804,031 | +€467,986 | +139% |
| Deferred charges and accrued income | 490/1 | €58,434 | €52,096 | -€6,338 | -10.8% |
| Total equity and liabilities | 10/49 | €10,862,392 | €12,365,326 | +€1.5m | +13.8% |
| Equity | 10/15 | €5,344,697 | €5,449,720 | +€105,024 | +2.0% |
| Contributions | 10/11 | €3,700,679 | €3,700,679 | = | 0.0% |
| Reserves | 13 | €2,246,452 | €2,246,452 | = | 0.0% |
| Distributable reserves | 133 | €2,246,452 | €2,246,452 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€602,434 | -€497,411 | +€105,024 | +17.4% |
| Amounts payable | 17/49 | €5,517,695 | €6,915,605 | +€1.4m | +25.3% |
| Amounts payable after more than one year | 17 | €388,567 | €393,962 | +€5,395 | +1.4% |
| Other amounts payable | 178/9 | €388,567 | €393,962 | +€5,395 | +1.4% |
| Amounts payable within one year | 42/48 | €5,118,344 | €6,521,184 | +€1.4m | +27.4% |
| Financial debts | 43 | €747,095 | €877,655 | +€130,560 | +17.5% |
| Credit institutions | 430/8 | €747,095 | €877,655 | +€130,560 | +17.5% |
| Trade debts | 44 | €3,443,266 | €4,947,218 | +€1.5m | +43.7% |
| Suppliers | 440/4 | €3,443,266 | €4,947,218 | +€1.5m | +43.7% |
| Taxes, remuneration and social security | 45 | €129,331 | €115,898 | -€13,433 | -10.4% |
| Taxes | 450/3 | €36,469 | €41,483 | +€5,014 | +13.7% |
| Remuneration and social security | 454/9 | €92,863 | €74,415 | -€18,448 | -19.9% |
| Other amounts payable | 47/48 | €798,652 | €580,413 | -€218,239 | -27.3% |
| Accrued charges and deferred income | 492/3 | €10,784 | €460 | -€10,325 | -95.7% |
| Operating income | 70/76A | €14,309,349 | €15,125,830 | +€816,481 | +5.7% |
| Turnover | 70 | €14,198,573 | €15,078,073 | +€879,501 | +6.2% |
| Other operating income | 74 | €110,776 | €47,756 | -€63,020 | -56.9% |
| Operating charges | 60/66A | €14,081,780 | €14,875,436 | +€793,656 | +5.6% |
| Goods for resale, raw materials and consumables | 60 | €12,829,063 | €13,712,905 | +€883,842 | +6.9% |
| Purchases | 600/8 | €12,485,521 | €13,515,477 | +€1.0m | +8.2% |
| Change in stocks: decrease (increase) | 609 | €343,542 | €197,428 | -€146,114 | -42.5% |
| Services and other goods | 61 | €681,946 | €639,312 | -€42,634 | -6.3% |
| Remuneration, social security and pensions | 62 | €556,592 | €505,084 | -€51,508 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,969 | €11,773 | +€804 | +7.3% |
| Other operating charges | 640/8 | €3,210 | €6,361 | +€3,151 | +98.2% |
| Operating profit (loss) | 9901 | €227,569 | €250,394 | +€22,825 | +10.0% |
| Financial income | 75/76B | €2,615 | €18,538 | +€15,923 | +609% |
| Recurring financial income | 75 | €2,615 | €18,538 | +€15,923 | +609% |
| Other financial income | 752/9 | €2,615 | €18,538 | +€15,923 | +609% |
| Financial charges | 65/66B | €175,320 | €141,267 | -€34,053 | -19.4% |
| Recurring financial charges | 65 | €175,320 | €141,267 | -€34,053 | -19.4% |
| Debt charges | 650 | €113,845 | €78,304 | -€35,541 | -31.2% |
| Other financial charges | 652/9 | €61,475 | €62,963 | +€1,488 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €54,864 | €127,665 | +€72,800 | +133% |
| Income taxes | 67/77 | €22,562 | €22,641 | +€79 | +0.3% |
| Taxes | 670/3 | €22,562 | €22,641 | +€79 | +0.3% |
| Profit (loss) for the period | 9904 | €32,302 | €105,024 | +€72,722 | +225% |
| Profit (loss) for the period to be appropriated | 9905 | €32,302 | €105,024 | +€72,722 | +225% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.