ROEVAN: 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.
ROEVAN
Largest movements
- Tangible fixed assets -€72,355
down €72,355 (-4.8%), from €1.5m to €1.4m
- Receivables within one year -€19,434
no longer reported in 2025 (was €19,434)
of which Other amounts receivable: -€19,286
- Profit (loss) carried forward -€55,039
down €55,039 (-467.6%), from -€11,770 to -€66,809
- Debts after one year -€28,000
down €28,000 (-2.2%), from €1.3m to €1.3m
- Gross operating margin -€74,633
down €74,633 (-69.9%), from €106,814 to €32,181
- Financial charges -€32,090
down €32,090 (-99.2%), from €32,339 to €248
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 | €1,549,427 | €1,461,106 | -€88,322 | -5.7% |
| Fixed assets | 21/28 | €1,517,168 | €1,444,813 | -€72,355 | -4.8% |
| Tangible fixed assets | 22/27 | €1,517,168 | €1,444,813 | -€72,355 | -4.8% |
| Land and buildings | 22 | €1,517,168 | €1,444,813 | -€72,355 | -4.8% |
| Current assets | 29/58 | €32,259 | €16,293 | -€15,966 | -49.5% |
| Amounts receivable within one year | 40/41 | €19,434 | - | -€19,434 | |
| Trade receivables | 40 | €148 | - | -€148 | |
| Other amounts receivable | 41 | €19,286 | - | -€19,286 | |
| Cash at bank and in hand | 54/58 | €12,826 | €16,293 | +€3,467 | +27.0% |
| Total equity and liabilities | 10/49 | €1,549,427 | €1,461,106 | -€88,322 | -5.7% |
| Equity | 10/15 | €153,372 | €98,332 | -€55,039 | -35.9% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €158,641 | €158,641 | = | 0.0% |
| Distributable reserves | 133 | €158,641 | €158,641 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,770 | -€66,809 | -€55,039 | -467.6% |
| Amounts payable | 17/49 | €1,396,056 | €1,362,774 | -€33,282 | -2.4% |
| Amounts payable after more than one year | 17 | €1,278,206 | €1,250,206 | -€28,000 | -2.2% |
| Financial debts | 170/4 | €1,278,206 | €1,250,206 | -€28,000 | -2.2% |
| Amounts payable within one year | 42/48 | €110,118 | €104,605 | -€5,512 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €95,891 | €104,605 | +€8,714 | +9.1% |
| Trade debts | 44 | €4,574 | - | -€4,574 | |
| Suppliers | 440/4 | €4,574 | - | -€4,574 | |
| Taxes, remuneration and social security | 45 | €9,653 | - | -€9,653 | |
| Taxes | 450/3 | €9,653 | - | -€9,653 | |
| Accrued charges and deferred income | 492/3 | €7,732 | €7,963 | +€230 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,355 | €72,355 | = | 0.0% |
| Other operating charges | 640/8 | €13,890 | €14,617 | +€727 | +5.2% |
| Gross operating margin | 9900 | €106,814 | €32,181 | -€74,633 | -69.9% |
| Operating profit (loss) | 9901 | €20,569 | -€54,791 | -€75,360 | |
| Financial charges | 65/66B | €32,339 | €248 | -€32,090 | -99.2% |
| Recurring financial charges | 65 | €32,339 | €248 | -€32,090 | -99.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,770 | -€55,039 | -€43,270 | -367.6% |
| Profit (loss) for the period | 9904 | -€11,770 | -€55,039 | -€43,270 | -367.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,770 | -€55,039 | -€43,270 | -367.6% |
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 3 October 2026 via checked.be.