VAN DEN RUBBENS TECHNICS: 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.
VAN DEN RUBBENS TECHNICS
Largest movements
- Tangible fixed assets +€25,868
up €25,868 (+81.5%), from €31,721 to €57,589
of which Furniture and vehicles: +€26,630
- Receivables within one year +€22,766
up €22,766 (+2.4%), from €942,173 to €964,939
of which Other amounts receivable: +€103,120
- Other debts +€106,920
up €106,920 (+210%), from €51,000 to €157,920
- Profit (loss) carried forward -€62,638
down €62,638 (-14.1%), from €444,871 to €382,234
- Trade debts -€50,789
down €50,789 (-12.1%), from €418,324 to €367,535
- Debts after one year +€26,013
new in 2025: €26,013
- Tax, wage and social debts +€18,056
up €18,056 (+28.9%), from €62,434 to €80,490
of which Taxes: +€19,056
- Turnover -€129,446
down €129,446 (-6.7%), from €1.9m to €1.8m
- Purchases and services -€85,528
down €85,528 (-5.0%), from €1.7m to €1.6m
- Gross operating margin -€43,918
down €43,918 (-21.1%), from €208,291 to €164,373
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 | €997,088 | €1,039,833 | +€42,745 | +4.3% |
| Fixed assets | 21/28 | €32,971 | €59,339 | +€26,368 | +80.0% |
| Tangible fixed assets | 22/27 | €31,721 | €57,589 | +€25,868 | +81.5% |
| Plant, machinery and equipment | 23 | €9,005 | €8,244 | -€761 | -8.5% |
| Furniture and vehicles | 24 | €22,716 | €49,345 | +€26,630 | +117% |
| Financial fixed assets | 28 | €1,250 | €1,750 | +€500 | +40.0% |
| Current assets | 29/58 | €964,117 | €980,493 | +€16,376 | +1.7% |
| Amounts receivable within one year | 40/41 | €942,173 | €964,939 | +€22,766 | +2.4% |
| Trade receivables | 40 | €577,913 | €497,559 | -€80,354 | -13.9% |
| Other amounts receivable | 41 | €364,259 | €467,379 | +€103,120 | +28.3% |
| Cash at bank and in hand | 54/58 | €21,945 | €15,549 | -€6,396 | -29.1% |
| Deferred charges and accrued income | 490/1 | - | €6 | +€6 | |
| Total equity and liabilities | 10/49 | €997,088 | €1,039,833 | +€42,745 | +4.3% |
| Equity | 10/15 | €465,331 | €402,694 | -€62,638 | -13.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €444,871 | €382,234 | -€62,638 | -14.1% |
| Amounts payable | 17/49 | €531,757 | €637,139 | +€105,382 | +19.8% |
| Amounts payable after more than one year | 17 | - | €26,013 | +€26,013 | |
| Financial debts | 170/4 | - | €26,013 | +€26,013 | |
| Amounts payable within one year | 42/48 | €531,757 | €611,127 | +€79,370 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | - | €5,182 | +€5,182 | |
| Trade debts | 44 | €418,324 | €367,535 | -€50,789 | -12.1% |
| Suppliers | 440/4 | €418,324 | €367,535 | -€50,789 | -12.1% |
| Taxes, remuneration and social security | 45 | €62,434 | €80,490 | +€18,056 | +28.9% |
| Taxes | 450/3 | €61,434 | €80,490 | +€19,056 | +31.0% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €51,000 | €157,920 | +€106,920 | +210% |
| Turnover | 70 | €1,920,284 | €1,790,838 | -€129,446 | -6.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,711,993 | €1,626,465 | -€85,528 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,706 | €12,074 | +€3,368 | +38.7% |
| Other operating charges | 640/8 | €250 | €80 | -€170 | -68.0% |
| Non-recurring operating charges | 66A | - | €3,310 | +€3,310 | |
| Gross operating margin | 9900 | €208,291 | €164,373 | -€43,918 | -21.1% |
| Operating profit (loss) | 9901 | €199,335 | €148,909 | -€50,426 | -25.3% |
| Financial income | 75/76B | €190 | €99 | -€90 | -47.6% |
| Recurring financial income | 75 | €190 | €99 | -€90 | -47.6% |
| Financial charges | 65/66B | €13,512 | €9,471 | -€4,041 | -29.9% |
| Recurring financial charges | 65 | €13,512 | €9,471 | -€4,041 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €186,013 | €139,537 | -€46,476 | -25.0% |
| Income taxes | 67/77 | €39,934 | €21,975 | -€17,959 | -45.0% |
| Profit (loss) for the period | 9904 | €146,079 | €117,562 | -€28,516 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €146,079 | €117,562 | -€28,516 | -19.5% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.