Rubo Sentiluce: 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.
Rubo Sentiluce
Largest movements
- Cash -€12,966
down €12,966 (-52.2%), from €24,844 to €11,877
mainly Net result for the year (-€19,235) and Receivables after one year (-€5,000)
- Receivables after one year +€5,000
up €5,000 (+27.8%), from €18,000 to €23,000
- Receivables within one year +€2,470
up €2,470 (+89.9%), from €2,748 to €5,217
of which Trade receivables: +€1,353
- Tangible fixed assets +€1,075
up €1,075 (+19.4%), from €5,547 to €6,622
of which Plant, machinery and equipment: +€2,297
- Reserves -€19,235
down €19,235 (-59.5%), from €32,306 to €13,070
of which Distributable reserves: -€19,235
- Other debts +€16,550
up €16,550 (+9801.2%), from €169 to €16,719
- Trade debts -€2,040
down €2,040 (-89.3%), from €2,283 to €243
- Gross operating margin -€4,858
down €4,858 (-47.9%), from -€10,136 to -€14,994
- Depreciation -€1,426
down €1,426 (-26.7%), from €5,333 to €3,906
- Other operating charges -€382
down €382 (-49.6%), from €769 to €387
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 | €53,450 | €48,625 | -€4,825 | -9.0% |
| Fixed assets | 21/28 | €5,547 | €6,622 | +€1,075 | +19.4% |
| Tangible fixed assets | 22/27 | €5,547 | €6,622 | +€1,075 | +19.4% |
| Plant, machinery and equipment | 23 | €3,132 | €5,429 | +€2,297 | +73.4% |
| Furniture and vehicles | 24 | €553 | €269 | -€284 | -51.4% |
| Other tangible fixed assets | 26 | €1,863 | €925 | -€938 | -50.4% |
| Current assets | 29/58 | €47,903 | €42,003 | -€5,900 | -12.3% |
| Amounts receivable after more than one year | 29 | €18,000 | €23,000 | +€5,000 | +27.8% |
| Other amounts receivable | 291 | €18,000 | €23,000 | +€5,000 | +27.8% |
| Stocks and contracts in progress | 3 | €2,312 | €1,896 | -€416 | -18.0% |
| Stocks | 30/36 | €2,312 | €1,896 | -€416 | -18.0% |
| Amounts receivable within one year | 40/41 | €2,748 | €5,217 | +€2,470 | +89.9% |
| Trade receivables | 40 | €1,513 | €2,866 | +€1,353 | +89.5% |
| Other amounts receivable | 41 | €1,235 | €2,351 | +€1,116 | +90.4% |
| Cash at bank and in hand | 54/58 | €24,844 | €11,877 | -€12,966 | -52.2% |
| Deferred charges and accrued income | 490/1 | - | €13 | +€13 | |
| Total equity and liabilities | 10/49 | €53,450 | €48,625 | -€4,825 | -9.0% |
| Equity | 10/15 | €50,898 | €31,663 | -€19,235 | -37.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €32,306 | €13,070 | -€19,235 | -59.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €30,447 | €11,211 | -€19,235 | -63.2% |
| Amounts payable | 17/49 | €2,552 | €16,963 | +€14,410 | +564.6% |
| Amounts payable within one year | 42/48 | €2,452 | €16,963 | +€14,510 | +591.7% |
| Trade debts | 44 | €2,283 | €243 | -€2,040 | -89.3% |
| Suppliers | 440/4 | €2,283 | €243 | -€2,040 | -89.3% |
| Other amounts payable | 47/48 | €169 | €16,719 | +€16,550 | +9801.2% |
| Accrued charges and deferred income | 492/3 | €100 | - | -€100 | |
| Non-recurring operating income | 76A | €10,180 | - | -€10,180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,333 | €3,906 | -€1,426 | -26.7% |
| Other operating charges | 640/8 | €769 | €387 | -€382 | -49.6% |
| Gross operating margin | 9900 | -€10,136 | -€14,994 | -€4,858 | -47.9% |
| Operating profit (loss) | 9901 | -€16,238 | -€19,288 | -€3,050 | -18.8% |
| Financial income | 75/76B | €70 | €137 | +€66 | +93.8% |
| Recurring financial income | 75 | €70 | €137 | +€66 | +93.8% |
| Financial charges | 65/66B | €93 | €84 | -€9 | -9.6% |
| Recurring financial charges | 65 | €93 | €84 | -€9 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,260 | -€19,235 | -€2,975 | -18.3% |
| Profit (loss) for the period | 9904 | -€16,260 | -€19,235 | -€2,975 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,260 | -€19,235 | -€2,975 | -18.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.