RO.VI: 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.
RO.VI
Largest movements
- Tangible fixed assets -€24,700
down €24,700 (-8.3%), from €299,016 to €274,316
- Cash -€11,486
down €11,486 (-53.4%), from €21,522 to €10,036
mainly Debts after one year (-€41,089) and Stocks and contracts (-€4,968)
- Stocks and contracts +€4,968
up €4,968 (+6.3%), from €78,988 to €83,956
- Debts after one year -€41,089
down €41,089 (-17.9%), from €230,092 to €189,003
- Profit (loss) carried forward +€10,782
up €10,782 (+64.9%), from €16,625 to €27,407
- Tax, wage and social debts +€4,692
up €4,692 (+26.1%), from €17,985 to €22,677
of which Remuneration and social security: +€6,762
- Write-downs -€14,716
down €14,716, from €7,358 to -€7,358
- Gross operating margin -€13,541
down €13,541 (-10.8%), from €125,106 to €111,565
- Turnover -€7,247
down €7,247 (-3.4%), from €214,789 to €207,542
- Purchases and services +€6,462
up €6,462 (+5.1%), from €126,722 to €133,184
- Staff costs +€3,360
up €3,360 (+4.9%), from €67,990 to €71,350
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 | €401,387 | €371,952 | -€29,435 | -7.3% |
| Fixed assets | 21/28 | €299,234 | €274,534 | -€24,700 | -8.3% |
| Tangible fixed assets | 22/27 | €299,016 | €274,316 | -€24,700 | -8.3% |
| Land and buildings | 22 | €164,797 | €154,993 | -€9,804 | -5.9% |
| Leasing and similar rights | 25 | €9,020 | €2,866 | -€6,154 | -68.2% |
| Other tangible fixed assets | 26 | €125,199 | €116,457 | -€8,742 | -7.0% |
| Financial fixed assets | 28 | €218 | €218 | = | 0.0% |
| Current assets | 29/58 | €102,153 | €97,418 | -€4,735 | -4.6% |
| Stocks and contracts in progress | 3 | €78,988 | €83,956 | +€4,968 | +6.3% |
| Stocks | 30/36 | €78,988 | €83,956 | +€4,968 | +6.3% |
| Amounts receivable within one year | 40/41 | €1,134 | - | -€1,134 | |
| Trade receivables | 40 | €1,134 | - | -€1,134 | |
| Cash at bank and in hand | 54/58 | €21,522 | €10,036 | -€11,486 | -53.4% |
| Deferred charges and accrued income | 490/1 | €509 | €3,426 | +€2,917 | +573.1% |
| Total equity and liabilities | 10/49 | €401,387 | €371,952 | -€29,435 | -7.3% |
| Equity | 10/15 | €44,829 | €55,611 | +€10,782 | +24.1% |
| Contributions | 10/11 | €28,204 | €28,204 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,625 | €27,407 | +€10,782 | +64.9% |
| Amounts payable | 17/49 | €356,558 | €316,341 | -€40,217 | -11.3% |
| Amounts payable after more than one year | 17 | €230,092 | €189,003 | -€41,089 | -17.9% |
| Financial debts | 170/4 | €230,092 | €189,003 | -€41,089 | -17.9% |
| Amounts payable within one year | 42/48 | €126,466 | €127,338 | +€872 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €38,096 | €37,883 | -€213 | -0.6% |
| Trade debts | 44 | €27,045 | €24,256 | -€2,789 | -10.3% |
| Suppliers | 440/4 | €27,045 | €24,256 | -€2,789 | -10.3% |
| Advances received on contracts in progress | 46 | €2,730 | €2,469 | -€261 | -9.6% |
| Taxes, remuneration and social security | 45 | €17,985 | €22,677 | +€4,692 | +26.1% |
| Taxes | 450/3 | €9,541 | €7,471 | -€2,070 | -21.7% |
| Remuneration and social security | 454/9 | €8,444 | €15,206 | +€6,762 | +80.1% |
| Other amounts payable | 47/48 | €40,610 | €40,053 | -€557 | -1.4% |
| Turnover | 70 | €214,789 | €207,542 | -€7,247 | -3.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €126,722 | €133,184 | +€6,462 | +5.1% |
| Remuneration, social security and pensions | 62 | €67,990 | €71,350 | +€3,360 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,945 | €24,700 | -€1,245 | -4.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,358 | -€7,358 | -€14,716 | |
| Other operating charges | 640/8 | €3,229 | €3,889 | +€660 | +20.4% |
| Gross operating margin | 9900 | €125,106 | €111,565 | -€13,541 | -10.8% |
| Operating profit (loss) | 9901 | €20,584 | €18,984 | -€1,600 | -7.8% |
| Financial income | 75/76B | €3 | €3 | = | 0.0% |
| Recurring financial income | 75 | €3 | €3 | = | 0.0% |
| Financial charges | 65/66B | €9,290 | €8,153 | -€1,137 | -12.2% |
| Recurring financial charges | 65 | €9,290 | €8,153 | -€1,137 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €11,297 | €10,834 | -€463 | -4.1% |
| Income taxes | 67/77 | €1,950 | €52 | -€1,898 | -97.3% |
| Profit (loss) for the period | 9904 | €9,347 | €10,782 | +€1,435 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,347 | €10,782 | +€1,435 | +15.4% |
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 29 September 2026 via checked.be.