RUBROGYPS: 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.
RUBROGYPS
Largest movements
- Receivables within one year +€20,291
up €20,291 (+16.4%), from €123,768 to €144,060
of which Trade receivables: +€11,315
- Tangible fixed assets -€1,822
down €1,822 (-65.0%), from €2,803 to €980
of which Furniture and vehicles: -€1,822
- Trade debts +€23,698
up €23,698 (+98.8%), from €23,994 to €47,692
- Tax, wage and social debts -€10,352
down €10,352 (-23.9%), from €43,275 to €32,923
of which Taxes: -€10,352
- Profit (loss) carried forward +€4,481
up €4,481 (+8.4%), from €53,299 to €57,780
- Gross operating margin -€5,863
down €5,863 (-30.8%), from €19,013 to €13,149
- Depreciation -€940
down €940 (-34.0%), from €2,762 to €1,822
- Other operating charges -€674
down €674 (-56.7%), from €1,190 to €516
- Taxes -€640
down €640 (-24.4%), from €2,619 to €1,979
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 | €129,628 | €147,455 | +€17,828 | +13.8% |
| Fixed assets | 21/28 | €3,303 | €1,480 | -€1,822 | -55.2% |
| Tangible fixed assets | 22/27 | €2,803 | €980 | -€1,822 | -65.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €2,803 | €980 | -€1,822 | -65.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €126,325 | €145,975 | +€19,650 | +15.6% |
| Amounts receivable within one year | 40/41 | €123,768 | €144,060 | +€20,291 | +16.4% |
| Trade receivables | 40 | €24,448 | €35,762 | +€11,315 | +46.3% |
| Other amounts receivable | 41 | €99,321 | €108,298 | +€8,977 | +9.0% |
| Cash at bank and in hand | 54/58 | €2,001 | €1,916 | -€86 | -4.3% |
| Deferred charges and accrued income | 490/1 | €555 | €0 | -€555 | -100% |
| Total equity and liabilities | 10/49 | €129,628 | €147,455 | +€17,828 | +13.8% |
| Equity | 10/15 | €61,359 | €65,840 | +€4,481 | +7.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,299 | €57,780 | +€4,481 | +8.4% |
| Amounts payable | 17/49 | €68,269 | €81,615 | +€13,346 | +19.5% |
| Amounts payable within one year | 42/48 | €68,269 | €81,615 | +€13,346 | +19.5% |
| Trade debts | 44 | €23,994 | €47,692 | +€23,698 | +98.8% |
| Suppliers | 440/4 | €23,994 | €47,692 | +€23,698 | +98.8% |
| Advances received on contracts in progress | 46 | €1,000 | €1,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €43,275 | €32,923 | -€10,352 | -23.9% |
| Taxes | 450/3 | €43,275 | €32,923 | -€10,352 | -23.9% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,762 | €1,822 | -€940 | -34.0% |
| Other operating charges | 640/8 | €1,190 | €516 | -€674 | -56.7% |
| Gross operating margin | 9900 | €19,013 | €13,149 | -€5,863 | -30.8% |
| Operating profit (loss) | 9901 | €15,061 | €10,811 | -€4,249 | -28.2% |
| Financial income | 75/76B | €140 | €36 | -€105 | -74.6% |
| Recurring financial income | 75 | €140 | €36 | -€105 | -74.6% |
| Financial charges | 65/66B | €4,574 | €4,386 | -€188 | -4.1% |
| Recurring financial charges | 65 | €4,574 | €4,386 | -€188 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €10,627 | €6,460 | -€4,166 | -39.2% |
| Income taxes | 67/77 | €2,619 | €1,979 | -€640 | -24.4% |
| Profit (loss) for the period | 9904 | €8,007 | €4,481 | -€3,526 | -44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,007 | €4,481 | -€3,526 | -44.0% |
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 21 October 2026 via checked.be.