Roevens: 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.
What changed
Roevens
NACE 25.999, Manufacture of fabricated metal products, except machinery and equipment
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,991
2024 · €8,816-€5,825
Equity
€393,769
2024 · €390,778+€2,991
Cash
€13,810
2024 · €11,950+€1,861
Balance sheet total
€707,061
2024 · €737,924-€30,862
Largest movements
Assets
- Receivables within one year -€32,746
down €32,746 (-8.9%), from €367,892 to €335,146
of which Trade receivables: -€38,210
Equity and liabilities
- Short-term financial debts -€125,000
down €125,000 (-41.0%), from €305,000 to €180,000
- Debts after one year +€100,000
new in 2025: €100,000
Income statement
- Gross operating margin -€20,521
down €20,521 (-48.2%), from €42,614 to €22,093
- Financial charges -€5,003
down €5,003 (-25.5%), from €19,612 to €14,609
- Depreciation -€525
down €525 (-54.9%), from €955 to €430
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.
Result 2024
€8,816
Gross operating margin
-€20,521
Depreciation
+€525
Other operating charges
-€6
Other operating items
+€9,933
Financial income
-€373
Financial charges
+€5,003
Taxes
-€387
Result 2025
€2,991
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€27,687
Investment
-€826
Financing
-€25,000
Cash 2024
€11,950
From operations (derived)
+€27,687
Net result for the year
+€2,991
Depreciation
+€430
Receivables within one year
+€32,746
Deferred charges and accrued income
+€372
Trade debts
+€1,601
Tax, wage and social debts
-€6,811
Other debts
-€2,899
Accrued charges and deferred income
-€744
Investment (derived)
-€826
Investment in fixed assets (net)
-€826
Financing
-€25,000
Debts after one year
+€100,000
Short-term financial debts
-€125,000
Cash 2025
€13,810
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €737,924 | €707,061 | -€30,862 | -4.2% |
| Fixed assets | 21/28 | €235,046 | €235,442 | +€396 | +0.2% |
| Tangible fixed assets | 22/27 | €524 | €920 | +€396 | +75.6% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €696 | +€696 | |
| Furniture and vehicles | 24 | €524 | €224 | -€300 | -57.2% |
| Financial fixed assets | 28 | €234,522 | €234,522 | = | 0.0% |
| Current assets | 29/58 | €502,878 | €471,620 | -€31,258 | -6.2% |
| Stocks and contracts in progress | 3 | €118,652 | €118,652 | = | 0.0% |
| Stocks | 30/36 | €118,652 | €118,652 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €367,892 | €335,146 | -€32,746 | -8.9% |
| Trade receivables | 40 | €252,702 | €214,492 | -€38,210 | -15.1% |
| Other amounts receivable | 41 | €115,190 | €120,654 | +€5,464 | +4.7% |
| Cash at bank and in hand | 54/58 | €11,950 | €13,810 | +€1,861 | +15.6% |
| Deferred charges and accrued income | 490/1 | €4,384 | €4,012 | -€372 | -8.5% |
| Total equity and liabilities | 10/49 | €737,924 | €707,061 | -€30,862 | -4.2% |
| Equity | 10/15 | €390,778 | €393,769 | +€2,991 | +0.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €328,778 | €331,769 | +€2,991 | +0.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €77,655 | €77,655 | = | 0.0% |
| Distributable reserves | 133 | €244,923 | €247,914 | +€2,991 | +1.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €347,146 | €313,293 | -€33,853 | -9.8% |
| Amounts payable after more than one year | 17 | - | €100,000 | +€100,000 | |
| Financial debts | 170/4 | - | €100,000 | +€100,000 | |
| Amounts payable within one year | 42/48 | €343,952 | €210,843 | -€133,109 | -38.7% |
| Financial debts | 43 | €305,000 | €180,000 | -€125,000 | -41.0% |
| Credit institutions | 430/8 | €305,000 | €180,000 | -€125,000 | -41.0% |
| Trade debts | 44 | €1,952 | €3,552 | +€1,601 | +82.0% |
| Suppliers | 440/4 | €1,952 | €3,552 | +€1,601 | +82.0% |
| Taxes, remuneration and social security | 45 | €31,620 | €24,808 | -€6,811 | -21.5% |
| Taxes | 450/3 | €31,620 | €24,808 | -€6,811 | -21.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €5,381 | €2,483 | -€2,899 | -53.9% |
| Accrued charges and deferred income | 492/3 | €3,194 | €2,450 | -€744 | -23.3% |
| Non-recurring operating income | 76A | - | €21,420 | +€21,420 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €955 | €430 | -€525 | -54.9% |
| Other operating charges | 640/8 | €576 | €581 | +€6 | +1.0% |
| Non-recurring operating charges | 66A | €9,933 | €0 | -€9,933 | -100% |
| Gross operating margin | 9900 | €42,614 | €22,093 | -€20,521 | -48.2% |
| Operating profit (loss) | 9901 | €31,150 | €21,082 | -€10,069 | -32.3% |
| Financial income | 75/76B | €521 | €149 | -€373 | -71.5% |
| Recurring financial income | 75 | €521 | €149 | -€373 | -71.5% |
| Financial charges | 65/66B | €19,612 | €14,609 | -€5,003 | -25.5% |
| Recurring financial charges | 65 | €19,612 | €14,609 | -€5,003 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €12,060 | €6,621 | -€5,438 | -45.1% |
| Income taxes | 67/77 | €3,244 | €3,630 | +€387 | +11.9% |
| Profit (loss) for the period | 9904 | €8,816 | €2,991 | -€5,825 | -66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,816 | €2,991 | -€5,825 | -66.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.