VERGEYNST RUBY: 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.
VERGEYNST RUBY
Largest movements
- Tangible fixed assets -€8,022
down €8,022 (-50.9%), from €15,755 to €7,733
of which Furniture and vehicles: -€6,973
- Receivables within one year -€1,634
down €1,634 (-4.4%), from €36,985 to €35,351
of which Other amounts receivable: -€1,634
- Cash +€1,065
up €1,065 (+347%), from €307 to €1,371
mainly Depreciation (+€8,022) and Other debts (+€2,133)
- Current portion of long-term debt -€9,625
down €9,625 (-96.2%), from €10,009 to €384
- Tax, wage and social debts -€4,730
down €4,730 (-67.6%), from €7,001 to €2,270
- Other debts +€2,133
up €2,133 (+3,087%), from €69 to €2,202
- Reserves +€2,028
up €2,028 (+4.4%), from €46,505 to €48,533
- Trade debts +€1,988
up €1,988 (+59.3%), from €3,354 to €5,342
- Gross operating margin +€4,641
up €4,641 (+56.7%), from €8,186 to €12,827
- Depreciation +€1,339
up €1,339 (+20.0%), from €6,683 to €8,022
- Taxes +€1,283
up €1,283 (+296%), from €434 to €1,717
- Financial charges -€300
down €300 (-44.6%), from €671 to €372
- Other operating charges +€139
up €139 (+25.1%), from €553 to €692
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 | €84,675 | €76,084 | -€8,591 | -10.1% |
| Fixed assets | 21/28 | €20,755 | €12,733 | -€8,022 | -38.7% |
| Tangible fixed assets | 22/27 | €15,755 | €7,733 | -€8,022 | -50.9% |
| Plant, machinery and equipment | 23 | €3,009 | €1,960 | -€1,049 | -34.9% |
| Furniture and vehicles | 24 | €12,746 | €5,773 | -€6,973 | -54.7% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €63,920 | €63,351 | -€569 | -0.9% |
| Amounts receivable after more than one year | 29 | €22,000 | €22,000 | = | 0.0% |
| Other amounts receivable | 291 | €22,000 | €22,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €334 | €334 | = | 0.0% |
| Stocks | 30/36 | €334 | €334 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,985 | €35,351 | -€1,634 | -4.4% |
| Trade receivables | 40 | €29,433 | €29,433 | = | 0.0% |
| Other amounts receivable | 41 | €7,552 | €5,919 | -€1,634 | -21.6% |
| Cash at bank and in hand | 54/58 | €307 | €1,371 | +€1,065 | +347% |
| Deferred charges and accrued income | 490/1 | €4,294 | €4,294 | = | 0.0% |
| Total equity and liabilities | 10/49 | €84,675 | €76,084 | -€8,591 | -10.1% |
| Equity | 10/15 | €63,858 | €65,885 | +€2,028 | +3.2% |
| Contributions | 10/11 | €17,353 | €17,353 | = | 0.0% |
| Contributions outside capital | 11 | €17,353 | €17,353 | = | 0.0% |
| Other | 1109/19 | €17,353 | €17,353 | = | 0.0% |
| Reserves | 13 | €46,505 | €48,533 | +€2,028 | +4.4% |
| Distributable reserves | 133 | €46,505 | €48,533 | +€2,028 | +4.4% |
| Amounts payable | 17/49 | €20,817 | €10,199 | -€10,619 | -51.0% |
| Amounts payable after more than one year | 17 | €384 | - | -€384 | |
| Financial debts | 170/4 | €384 | - | -€384 | |
| Amounts payable within one year | 42/48 | €20,433 | €10,199 | -€10,235 | -50.1% |
| Current portion of amounts payable after more than one year | 42 | €10,009 | €384 | -€9,625 | -96.2% |
| Trade debts | 44 | €3,354 | €5,342 | +€1,988 | +59.3% |
| Suppliers | 440/4 | €3,354 | €5,342 | +€1,988 | +59.3% |
| Taxes, remuneration and social security | 45 | €7,001 | €2,270 | -€4,730 | -67.6% |
| Taxes | 450/3 | €7,001 | €2,270 | -€4,730 | -67.6% |
| Other amounts payable | 47/48 | €69 | €2,202 | +€2,133 | +3,087% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,683 | €8,022 | +€1,339 | +20.0% |
| Other operating charges | 640/8 | €553 | €692 | +€139 | +25.1% |
| Gross operating margin | 9900 | €8,186 | €12,827 | +€4,641 | +56.7% |
| Operating profit (loss) | 9901 | €950 | €4,113 | +€3,163 | +333% |
| Financial income | 75/76B | €1 | €3 | +€2 | +275% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +275% |
| Financial charges | 65/66B | €671 | €372 | -€300 | -44.6% |
| Recurring financial charges | 65 | €671 | €372 | -€300 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €279 | €3,745 | +€3,465 | +1,240% |
| Income taxes | 67/77 | €434 | €1,717 | +€1,283 | +296% |
| Profit (loss) for the period | 9904 | -€154 | €2,028 | +€2,182 | |
| Profit (loss) for the period to be appropriated | 9905 | -€154 | €2,028 | +€2,182 |
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 19 October 2026 via checked.be.