RUBOZA: 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.
RUBOZA
Largest movements
- Cash +€12,330
up €12,330 (+405%), from €3,041 to €15,371
mainly Net result for the year (+€16,929) and Tax, wage and social debts (+€5,004)
- Tangible fixed assets +€4,772
up €4,772 (+177%), from €2,701 to €7,473
of which Plant, machinery and equipment: +€6,357
- Receivables within one year +€1,361
up €1,361 (+16.0%), from €8,529 to €9,890
of which Other amounts receivable: +€2,024
- Deferred charges and accrued income +€592
new in 2025: €592
- Stocks and contracts +€499
up €499 (+72.3%), from €691 to €1,190
- Profit (loss) carried forward +€16,929
up €16,929 (+419%), from €4,039 to €20,968
- Tax, wage and social debts +€5,004
up €5,004 (+378%), from €1,325 to €6,329
- Other debts -€1,979
down €1,979 (-100%), from €1,979 to €0
- Short-term financial debts -€737
down €737 (-100%), from €737 to €0
- Gross operating margin +€20,905
up €20,905 (+341%), from €6,133 to €27,039
- Taxes +€3,720
up €3,720 (+285%), from €1,305 to €5,025
- Financial charges +€2,606
up €2,606 (+7,090%), from €37 to €2,642
- Depreciation +€1,619
up €1,619 (+345%), from €469 to €2,088
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.
Derived cash bridge
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 | €14,961 | €34,515 | +€19,554 | +131% |
| Fixed assets | 21/28 | €2,701 | €7,473 | +€4,772 | +177% |
| Tangible fixed assets | 22/27 | €2,701 | €7,473 | +€4,772 | +177% |
| Plant, machinery and equipment | 23 | - | €6,357 | +€6,357 | |
| Furniture and vehicles | 24 | €2,701 | €1,116 | -€1,585 | -58.7% |
| Current assets | 29/58 | €12,260 | €27,043 | +€14,782 | +121% |
| Stocks and contracts in progress | 3 | €691 | €1,190 | +€499 | +72.3% |
| Stocks | 30/36 | €691 | €1,190 | +€499 | +72.3% |
| Amounts receivable within one year | 40/41 | €8,529 | €9,890 | +€1,361 | +16.0% |
| Trade receivables | 40 | €4,888 | €4,225 | -€663 | -13.6% |
| Other amounts receivable | 41 | €3,641 | €5,665 | +€2,024 | +55.6% |
| Cash at bank and in hand | 54/58 | €3,041 | €15,371 | +€12,330 | +405% |
| Deferred charges and accrued income | 490/1 | - | €592 | +€592 | |
| Total equity and liabilities | 10/49 | €14,961 | €34,515 | +€19,554 | +131% |
| Equity | 10/15 | €5,039 | €21,968 | +€16,929 | +336% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,039 | €20,968 | +€16,929 | +419% |
| Amounts payable | 17/49 | €9,922 | €12,547 | +€2,625 | +26.5% |
| Amounts payable within one year | 42/48 | €9,922 | €12,547 | +€2,625 | +26.5% |
| Financial debts | 43 | €737 | €0 | -€737 | -100% |
| Credit institutions | 430/8 | €737 | €0 | -€737 | -100% |
| Trade debts | 44 | €5,881 | €6,218 | +€338 | +5.7% |
| Suppliers | 440/4 | €5,881 | €6,218 | +€338 | +5.7% |
| Taxes, remuneration and social security | 45 | €1,325 | €6,329 | +€5,004 | +378% |
| Taxes | 450/3 | €1,325 | €6,329 | +€5,004 | +378% |
| Other amounts payable | 47/48 | €1,979 | €0 | -€1,979 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €469 | €2,088 | +€1,619 | +345% |
| Other operating charges | 640/8 | €284 | €355 | +€71 | +25.2% |
| Gross operating margin | 9900 | €6,133 | €27,039 | +€20,905 | +341% |
| Operating profit (loss) | 9901 | €5,381 | €24,596 | +€19,215 | +357% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €37 | €2,642 | +€2,606 | +7,090% |
| Recurring financial charges | 65 | €37 | €2,642 | +€2,606 | +7,090% |
| Profit (loss) for the period before taxes | 9903 | €5,344 | €21,953 | +€16,610 | +311% |
| Income taxes | 67/77 | €1,305 | €5,025 | +€3,720 | +285% |
| Profit (loss) for the period | 9904 | €4,039 | €16,929 | +€12,890 | +319% |
| Profit (loss) for the period to be appropriated | 9905 | €4,039 | €16,929 | +€12,890 | +319% |
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 19 October 2026 via checked.be.