RUBRINA: 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.
RUBRINA
Largest movements
- Cash -€20,003
down €20,003 (-78.6%), from €25,449 to €5,446
mainly Net result for the year (-€27,917) and Trade debts (-€13,475)
- Receivables within one year -€13,657
down €13,657 (-69.7%), from €19,602 to €5,945
of which Trade receivables: -€13,600
- Tangible fixed assets -€5,056
down €5,056 (-42.1%), from €11,998 to €6,942
of which Furniture and vehicles: -€6,302
- Profit (loss) carried forward -€27,917
down €27,917 (-30.4%), from -€91,894 to -€119,811
- Trade debts -€13,475
down €13,475 (-53.7%), from €25,097 to €11,623
- Other debts +€6,442
up €6,442 (+6.5%), from €99,294 to €105,737
- Tax, wage and social debts -€3,536
down €3,536 (-52.9%), from €6,688 to €3,152
of which Taxes: -€3,513
- Gross operating margin -€26,557
down €26,557, from €8,500 to -€18,057
- Depreciation +€325
up €325 (+4.0%), from €8,036 to €8,361
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 | €57,786 | €19,300 | -€38,486 | -66.6% |
| Fixed assets | 21/28 | €11,998 | €6,942 | -€5,056 | -42.1% |
| Tangible fixed assets | 22/27 | €11,998 | €6,942 | -€5,056 | -42.1% |
| Plant, machinery and equipment | 23 | €0 | €1,246 | +€1,246 | |
| Furniture and vehicles | 24 | €11,998 | €5,696 | -€6,302 | -52.5% |
| Current assets | 29/58 | €45,787 | €12,358 | -€33,429 | -73.0% |
| Amounts receivable within one year | 40/41 | €19,602 | €5,945 | -€13,657 | -69.7% |
| Trade receivables | 40 | €19,532 | €5,932 | -€13,600 | -69.6% |
| Other amounts receivable | 41 | €70 | €13 | -€57 | -81.6% |
| Cash at bank and in hand | 54/58 | €25,449 | €5,446 | -€20,003 | -78.6% |
| Deferred charges and accrued income | 490/1 | €736 | €967 | +€231 | +31.3% |
| Total equity and liabilities | 10/49 | €57,786 | €19,300 | -€38,486 | -66.6% |
| Equity | 10/15 | -€73,294 | -€101,211 | -€27,917 | -38.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,894 | -€119,811 | -€27,917 | -30.4% |
| Amounts payable | 17/49 | €131,079 | €120,511 | -€10,568 | -8.1% |
| Amounts payable within one year | 42/48 | €131,079 | €120,511 | -€10,568 | -8.1% |
| Trade debts | 44 | €25,097 | €11,623 | -€13,475 | -53.7% |
| Suppliers | 440/4 | €25,097 | €11,623 | -€13,475 | -53.7% |
| Taxes, remuneration and social security | 45 | €6,688 | €3,152 | -€3,536 | -52.9% |
| Taxes | 450/3 | €4,665 | €1,152 | -€3,513 | -75.3% |
| Remuneration and social security | 454/9 | €2,023 | €2,000 | -€23 | -1.1% |
| Other amounts payable | 47/48 | €99,294 | €105,737 | +€6,442 | +6.5% |
| Non-recurring operating income | 76A | €961 | €0 | -€961 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,036 | €8,361 | +€325 | +4.0% |
| Other operating charges | 640/8 | €1,125 | €1,217 | +€91 | +8.1% |
| Non-recurring operating charges | 66A | €19 | €0 | -€19 | -100.0% |
| Gross operating margin | 9900 | €8,500 | -€18,057 | -€26,557 | |
| Operating profit (loss) | 9901 | -€680 | -€27,634 | -€26,954 | -3963.7% |
| Financial income | 75/76B | €0 | €22 | +€22 | +43820.0% |
| Recurring financial income | 75 | €0 | €22 | +€22 | +43820.0% |
| Financial charges | 65/66B | €199 | €118 | -€80 | -40.4% |
| Recurring financial charges | 65 | €199 | €118 | -€80 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | -€879 | -€27,731 | -€26,852 | -3055.3% |
| Income taxes | 67/77 | €176 | €186 | +€11 | +6.0% |
| Profit (loss) for the period | 9904 | -€1,055 | -€27,917 | -€26,863 | -2547.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,055 | -€27,917 | -€26,863 | -2547.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.