Ruby & Partners: what changed
Ruby & Partners
Largest movements
- Cash +€4,589
new in 2025: €4,589
mainly Net result for the year (+€14,160) and Deferred charges and accrued income (+€650)
- Receivables within one year +€1,644
up €1,644 (+28.1%), from €5,844 to €7,487
- Deferred charges and accrued income -€650
no longer reported in 2025 (was €650)
- Profit (loss) carried forward +€14,160
up €14,160 (+24.2%), from -€58,427 to -€44,266
- Trade debts -€7,539
down €7,539 (-85.5%), from €8,822 to €1,283
- Tax, wage and social debts -€808
down €808 (-8.2%), from €9,838 to €9,029
- Short-term financial debts -€231
no longer reported in 2025 (was €231)
- Staff costs -€17,939
down €17,939 (-20.5%), from €87,535 to €69,595
- Taxes +€1,695
new in 2025: €1,695
- Gross operating margin -€1,396
down €1,396 (-1.6%), from €87,464 to €86,068
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,994 | €19,576 | +€5,582 | +39.9% |
| Fixed assets | 21/28 | €7,500 | €7,500 | = | 0.0% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €6,494 | €12,076 | +€5,582 | +86.0% |
| Amounts receivable within one year | 40/41 | €5,844 | €7,487 | +€1,644 | +28.1% |
| Trade receivables | 40 | €5,844 | €7,487 | +€1,644 | +28.1% |
| Cash at bank and in hand | 54/58 | - | €4,589 | +€4,589 | |
| Deferred charges and accrued income | 490/1 | €650 | - | -€650 | |
| Total equity and liabilities | 10/49 | €13,994 | €19,576 | +€5,582 | +39.9% |
| Equity | 10/15 | -€58,327 | -€44,166 | +€14,160 | +24.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,427 | -€44,266 | +€14,160 | +24.2% |
| Amounts payable | 17/49 | €72,321 | €63,742 | -€8,579 | -11.9% |
| Amounts payable within one year | 42/48 | €72,321 | €63,742 | -€8,579 | -11.9% |
| Financial debts | 43 | €231 | - | -€231 | |
| Credit institutions | 430/8 | €231 | - | -€231 | |
| Trade debts | 44 | €8,822 | €1,283 | -€7,539 | -85.5% |
| Suppliers | 440/4 | €8,822 | €1,283 | -€7,539 | -85.5% |
| Taxes, remuneration and social security | 45 | €9,838 | €9,029 | -€808 | -8.2% |
| Taxes | 450/3 | €9,838 | €9,029 | -€808 | -8.2% |
| Other amounts payable | 47/48 | €53,430 | €53,430 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €87,535 | €69,595 | -€17,939 | -20.5% |
| Other operating charges | 640/8 | €621 | €416 | -€205 | -33.0% |
| Gross operating margin | 9900 | €87,464 | €86,068 | -€1,396 | -1.6% |
| Operating profit (loss) | 9901 | -€692 | €16,056 | +€16,748 | |
| Financial charges | 65/66B | €279 | €201 | -€78 | -27.8% |
| Recurring financial charges | 65 | €279 | €201 | -€78 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | -€970 | €15,855 | +€16,826 | |
| Income taxes | 67/77 | - | €1,695 | +€1,695 | |
| Profit (loss) for the period | 9904 | -€970 | €14,160 | +€15,131 | |
| Profit (loss) for the period to be appropriated | 9905 | -€970 | €14,160 | +€15,131 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.