KATRIJN ROVERS: 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.
KATRIJN ROVERS
Largest movements
- Financial fixed assets +€8,550
up €8,550 (+5,700%), from €150 to €8,700
- Tangible fixed assets -€7,496
down €7,496 (-40.2%), from €18,637 to €11,141
of which Furniture and vehicles: -€7,496
- Receivables within one year -€4,359
down €4,359 (-63.6%), from €6,850 to €2,492
- Cash -€1,962
down €1,962 (-5.6%), from €35,346 to €33,384
mainly Investment in fixed assets (net) (-€8,550) and Debts after one year (-€4,813)
- Debts after one year -€4,813
down €4,813 (-100%), from €4,813 to €0
- Profit (loss) carried forward +€3,060
up €3,060, from -€2,865 to €194
- Tax, wage and social debts -€2,115
down €2,115 (-100%), from €2,115 to €0
- Short-term financial debts -€1,367
down €1,367 (-100%), from €1,367 to €0
- Gross operating margin +€6,101
up €6,101 (+81.3%), from €7,502 to €13,603
- Taxes +€786
up €786 (+68.4%), from €1,150 to €1,936
- Depreciation -€366
down €366 (-4.7%), from €7,862 to €7,496
- Financial charges -€224
down €224 (-28.3%), from €790 to €566
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,594 | €55,717 | -€5,876 | -9.5% |
| Fixed assets | 21/28 | €18,787 | €19,841 | +€1,054 | +5.6% |
| Tangible fixed assets | 22/27 | €18,637 | €11,141 | -€7,496 | -40.2% |
| Furniture and vehicles | 24 | €13,887 | €6,391 | -€7,496 | -54.0% |
| Other tangible fixed assets | 26 | €4,750 | €4,750 | = | 0.0% |
| Financial fixed assets | 28 | €150 | €8,700 | +€8,550 | +5,700% |
| Current assets | 29/58 | €42,807 | €35,876 | -€6,931 | -16.2% |
| Amounts receivable within one year | 40/41 | €6,850 | €2,492 | -€4,359 | -63.6% |
| Other amounts receivable | 41 | €6,850 | €2,492 | -€4,359 | -63.6% |
| Cash at bank and in hand | 54/58 | €35,346 | €33,384 | -€1,962 | -5.6% |
| Deferred charges and accrued income | 490/1 | €610 | €0 | -€610 | -100% |
| Total equity and liabilities | 10/49 | €61,594 | €55,717 | -€5,876 | -9.5% |
| Equity | 10/15 | €47,666 | €50,494 | +€2,828 | +5.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €38,131 | €37,900 | -€231 | -0.6% |
| Distributable reserves | 133 | €38,131 | €37,900 | -€231 | -0.6% |
| Profit (loss) carried forward | 14 | -€2,865 | €194 | +€3,060 | |
| Amounts payable | 17/49 | €13,928 | €5,223 | -€8,705 | -62.5% |
| Amounts payable after more than one year | 17 | €4,813 | €0 | -€4,813 | -100% |
| Financial debts | 170/4 | €4,813 | €0 | -€4,813 | -100% |
| Amounts payable within one year | 42/48 | €9,115 | €5,223 | -€3,892 | -42.7% |
| Current portion of amounts payable after more than one year | 42 | €5,130 | €4,813 | -€317 | -6.2% |
| Financial debts | 43 | €1,367 | €0 | -€1,367 | -100% |
| Credit institutions | 430/8 | €1,367 | €0 | -€1,367 | -100% |
| Trade debts | 44 | €19 | €0 | -€19 | -100% |
| Suppliers | 440/4 | €19 | €0 | -€19 | -100% |
| Taxes, remuneration and social security | 45 | €2,115 | €0 | -€2,115 | -100% |
| Remuneration and social security | 454/9 | €2,115 | €0 | -€2,115 | -100% |
| Other amounts payable | 47/48 | €484 | €410 | -€73 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,862 | €7,496 | -€366 | -4.7% |
| Other operating charges | 640/8 | €642 | €777 | +€135 | +21.0% |
| Gross operating margin | 9900 | €7,502 | €13,603 | +€6,101 | +81.3% |
| Operating profit (loss) | 9901 | -€1,003 | €5,330 | +€6,333 | |
| Financial income | 75/76B | €77 | €0 | -€77 | -99.9% |
| Recurring financial income | 75 | €77 | €0 | -€77 | -99.9% |
| Financial charges | 65/66B | €790 | €566 | -€224 | -28.3% |
| Recurring financial charges | 65 | €790 | €566 | -€224 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,716 | €4,764 | +€6,480 | |
| Income taxes | 67/77 | €1,150 | €1,936 | +€786 | +68.4% |
| Profit (loss) for the period | 9904 | -€2,865 | €2,828 | +€5,694 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,865 | €2,828 | +€5,694 |
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 20 October 2026 via checked.be.