RUBY CUBE: 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.
RUBY CUBE
Largest movements
- Receivables within one year -€10,445
down €10,445 (-68.3%), from €15,299 to €4,854
of which Other amounts receivable: -€14,482
- Cash -€1,384
down €1,384 (-3.4%), from €41,260 to €39,877
mainly Contributions, distributions and other (-€16,927) and Other debts (-€9,159)
- Tangible fixed assets -€1,014
down €1,014 (-25.9%), from €3,916 to €2,901
of which Other tangible fixed assets: -€756
- Other debts -€9,159
down €9,159 (-40.0%), from €22,898 to €13,739
- Tax, wage and social debts -€4,836
down €4,836 (-14.6%), from €33,149 to €28,314
of which Taxes: -€4,016
- Trade debts +€1,752
up €1,752 (+379.8%), from €461 to €2,214
- Gross operating margin +€4,441
up €4,441 (+22.6%), from €19,611 to €24,052
- Taxes +€961
up €961 (+22.0%), from €4,359 to €5,320
- Financial income -€820
down €820 (-100.0%), from €820 to €0
- Depreciation +€375
up €375 (+58.7%), from €639 to €1,014
- Other operating charges +€333
up €333 (+521.8%), from €64 to €397
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 | €60,475 | €48,182 | -€12,293 | -20.3% |
| Fixed assets | 21/28 | €3,916 | €2,901 | -€1,014 | -25.9% |
| Tangible fixed assets | 22/27 | €3,916 | €2,901 | -€1,014 | -25.9% |
| Furniture and vehicles | 24 | €577 | €319 | -€258 | -44.8% |
| Other tangible fixed assets | 26 | €3,339 | €2,583 | -€756 | -22.6% |
| Current assets | 29/58 | €56,559 | €45,281 | -€11,278 | -19.9% |
| Amounts receivable within one year | 40/41 | €15,299 | €4,854 | -€10,445 | -68.3% |
| Trade receivables | 40 | €816 | €4,854 | +€4,037 | +494.5% |
| Other amounts receivable | 41 | €14,482 | €0 | -€14,482 | -100.0% |
| Cash at bank and in hand | 54/58 | €41,260 | €39,877 | -€1,384 | -3.4% |
| Deferred charges and accrued income | 490/1 | - | €550 | +€550 | |
| Total equity and liabilities | 10/49 | €60,475 | €48,182 | -€12,293 | -20.3% |
| Equity | 10/15 | €3,916 | €3,916 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,916 | €1,916 | = | 0.0% |
| Amounts payable | 17/49 | €56,559 | €44,266 | -€12,293 | -21.7% |
| Amounts payable within one year | 42/48 | €56,509 | €44,266 | -€12,243 | -21.7% |
| Trade debts | 44 | €461 | €2,214 | +€1,752 | +379.8% |
| Suppliers | 440/4 | €461 | €2,214 | +€1,752 | +379.8% |
| Taxes, remuneration and social security | 45 | €33,149 | €28,314 | -€4,836 | -14.6% |
| Taxes | 450/3 | €29,649 | €25,633 | -€4,016 | -13.5% |
| Remuneration and social security | 454/9 | €3,500 | €2,680 | -€820 | -23.4% |
| Other amounts payable | 47/48 | €22,898 | €13,739 | -€9,159 | -40.0% |
| Accrued charges and deferred income | 492/3 | €50 | €0 | -€50 | -100.0% |
| Non-recurring operating income | 76A | €504 | €219 | -€285 | -56.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €639 | €1,014 | +€375 | +58.7% |
| Other operating charges | 640/8 | €64 | €397 | +€333 | +521.8% |
| Non-recurring operating charges | 66A | - | €160 | +€160 | |
| Gross operating margin | 9900 | €19,611 | €24,052 | +€4,441 | +22.6% |
| Operating profit (loss) | 9901 | €18,908 | €22,481 | +€3,573 | +18.9% |
| Financial income | 75/76B | €820 | €0 | -€820 | -100.0% |
| Recurring financial income | 75 | €820 | €0 | -€820 | -100.0% |
| Financial charges | 65/66B | €24 | €235 | +€211 | +877.2% |
| Recurring financial charges | 65 | €24 | €235 | +€211 | +877.2% |
| Profit (loss) for the period before taxes | 9903 | €19,704 | €22,247 | +€2,543 | +12.9% |
| Income taxes | 67/77 | €4,359 | €5,320 | +€961 | +22.0% |
| Profit (loss) for the period | 9904 | €15,345 | €16,927 | +€1,582 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,345 | €16,927 | +€1,582 | +10.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.