RUBRISHOP: 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.
RUBRISHOP
Largest movements
- Stocks and contracts -€80,832
no longer reported in 2025 (was €80,832)
- Receivables within one year -€56,406
down €56,406 (-95.0%), from €59,402 to €2,996
of which Other amounts receivable: -€28,452
- Cash +€5,572
up €5,572 (+45.0%), from €12,391 to €17,963
mainly Stocks and contracts (+€80,832) and Other debts (+€68,270)
- Deferred charges and accrued income -€3,445
no longer reported in 2025 (was €3,445)
- Trade debts -€119,803
down €119,803 (-97.8%), from €122,488 to €2,685
- Other debts +€68,270
up €68,270 (+467%), from €14,608 to €82,878
- Profit (loss) carried forward -€30,953
down €30,953 (-52.3%), from -€59,132 to -€90,085
- Tax, wage and social debts -€25,510
no longer reported in 2025 (was €25,510)
- Reserves -€22,292
down €22,292 (-80.3%), from €27,773 to €5,481
of which Distributable reserves: -€22,292
- Turnover -€850,986
down €850,986 (-23.4%), from €3.6m to €2.8m
- Purchases and services -€808,337
down €808,337 (-22.9%), from €3.5m to €2.7m
- Gross operating margin -€57,459
down €57,459 (-51.6%), from €111,312 to €53,853
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 | €156,400 | €20,959 | -€135,441 | -86.6% |
| Fixed assets | 21/28 | €330 | - | -€330 | |
| Tangible fixed assets | 22/27 | €330 | €0 | -€330 | -100% |
| Plant, machinery and equipment | 23 | €330 | - | -€330 | |
| Current assets | 29/58 | €156,070 | €20,959 | -€135,111 | -86.6% |
| Stocks and contracts in progress | 3 | €80,832 | - | -€80,832 | |
| Stocks | 30/36 | €80,832 | - | -€80,832 | |
| Amounts receivable within one year | 40/41 | €59,402 | €2,996 | -€56,406 | -95.0% |
| Trade receivables | 40 | €27,954 | - | -€27,954 | |
| Other amounts receivable | 41 | €31,448 | €2,996 | -€28,452 | -90.5% |
| Cash at bank and in hand | 54/58 | €12,391 | €17,963 | +€5,572 | +45.0% |
| Deferred charges and accrued income | 490/1 | €3,445 | - | -€3,445 | |
| Total equity and liabilities | 10/49 | €156,400 | €20,959 | -€135,441 | -86.6% |
| Equity | 10/15 | -€11,359 | -€64,604 | -€53,245 | -469% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €27,773 | €5,481 | -€22,292 | -80.3% |
| Non-distributable reserves | 130/1 | €481 | €481 | = | 0.0% |
| Reserves not available under the articles | 1311 | €481 | €481 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €22,292 | - | -€22,292 | |
| Profit (loss) carried forward | 14 | -€59,132 | -€90,085 | -€30,953 | -52.3% |
| Amounts payable | 17/49 | €167,759 | €85,563 | -€82,196 | -49.0% |
| Amounts payable within one year | 42/48 | €162,606 | €85,563 | -€77,043 | -47.4% |
| Trade debts | 44 | €122,488 | €2,685 | -€119,803 | -97.8% |
| Suppliers | 440/4 | €122,488 | €2,685 | -€119,803 | -97.8% |
| Taxes, remuneration and social security | 45 | €25,510 | - | -€25,510 | |
| Remuneration and social security | 454/9 | €25,510 | - | -€25,510 | |
| Other amounts payable | 47/48 | €14,608 | €82,878 | +€68,270 | +467% |
| Accrued charges and deferred income | 492/3 | €5,153 | - | -€5,153 | |
| Turnover | 70 | €3,632,280 | €2,781,294 | -€850,986 | -23.4% |
| Non-recurring operating income | 76A | €148,140 | - | -€148,140 | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,535,778 | €2,727,441 | -€808,337 | -22.9% |
| Remuneration, social security and pensions | 62 | €121,159 | €88,366 | -€32,793 | -27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €990 | €330 | -€660 | -66.7% |
| Other operating charges | 640/8 | €3,291 | €11,901 | +€8,610 | +262% |
| Gross operating margin | 9900 | €111,312 | €53,853 | -€57,459 | -51.6% |
| Operating profit (loss) | 9901 | -€14,128 | -€46,744 | -€32,616 | -231% |
| Financial income | 75/76B | €193 | €48 | -€145 | -75.1% |
| Recurring financial income | 75 | €193 | €48 | -€145 | -75.1% |
| Financial charges | 65/66B | €6,410 | €6,549 | +€139 | +2.2% |
| Recurring financial charges | 65 | €6,410 | €6,549 | +€139 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€20,345 | -€53,245 | -€32,900 | -162% |
| Profit (loss) for the period | 9904 | -€20,345 | -€53,245 | -€32,900 | -162% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,345 | -€53,245 | -€32,900 | -162% |
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 25 October 2026 via checked.be.