ROOVAN: 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.
ROOVAN
Largest movements
- Cash +€723,048
up €723,048 (+342.8%), from €210,932 to €933,980
mainly Provisions (+€655,083) and Investment in fixed assets (net) (+€83,947)
- Tangible fixed assets -€84,788
down €84,788 (-20.5%), from €413,222 to €328,434
- Provisions +€655,083
new in 2025: €655,083
- Profit (loss) carried forward -€26,568
down €26,568, from €22,132 to -€4,436
- Gross operating margin -€19,203
down €19,203 (-615.6%), from -€3,119 to -€22,322
- Depreciation -€11,724
down €11,724 (-93.3%), from €12,564 to €840
- Financial income +€9,591
up €9,591 (+1899.6%), from €505 to €10,096
- Other operating charges +€8,227
up €8,227 (+428.5%), from €1,920 to €10,146
- Taxes -€5,905
down €5,905 (-65.6%), from €9,004 to €3,099
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 | €633,899 | €1,262,414 | +€628,516 | +99.2% |
| Fixed assets | 21/28 | €413,222 | €328,434 | -€84,788 | -20.5% |
| Tangible fixed assets | 22/27 | €413,222 | €328,434 | -€84,788 | -20.5% |
| Land and buildings | 22 | €413,222 | €328,434 | -€84,788 | -20.5% |
| Current assets | 29/58 | €220,676 | €933,980 | +€713,303 | +323.2% |
| Amounts receivable within one year | 40/41 | €9,745 | - | -€9,745 | |
| Other amounts receivable | 41 | €9,745 | - | -€9,745 | |
| Cash at bank and in hand | 54/58 | €210,932 | €933,980 | +€723,048 | +342.8% |
| Total equity and liabilities | 10/49 | €633,899 | €1,262,414 | +€628,516 | +99.2% |
| Equity | 10/15 | €633,094 | €606,526 | -€26,568 | -4.2% |
| Contributions | 10/11 | €590,000 | €590,000 | = | 0.0% |
| Capital | 10 | €590,000 | €590,000 | = | 0.0% |
| Issued capital | 100 | €590,000 | €590,000 | = | 0.0% |
| Reserves | 13 | €20,962 | €20,962 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,962 | €20,962 | = | 0.0% |
| Legal reserve | 130 | €20,962 | €20,962 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,132 | -€4,436 | -€26,568 | |
| Provisions and deferred taxes | 16 | - | €655,083 | +€655,083 | |
| Deferred taxes | 168 | - | €655,083 | +€655,083 | |
| Amounts payable | 17/49 | €804 | €804 | = | 0.0% |
| Amounts payable within one year | 42/48 | €804 | €804 | = | 0.0% |
| Financial debts | 43 | - | €804 | +€804 | |
| Other loans | 439 | - | €804 | +€804 | |
| Trade debts | 44 | €804 | - | -€804 | |
| Suppliers | 440/4 | €804 | - | -€804 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,564 | €840 | -€11,724 | -93.3% |
| Other operating charges | 640/8 | €1,920 | €10,146 | +€8,227 | +428.5% |
| Gross operating margin | 9900 | -€3,119 | -€22,322 | -€19,203 | -615.6% |
| Operating profit (loss) | 9901 | -€17,603 | -€33,309 | -€15,705 | -89.2% |
| Financial income | 75/76B | €505 | €10,096 | +€9,591 | +1899.6% |
| Recurring financial income | 75 | €505 | €10,096 | +€9,591 | +1899.6% |
| Financial charges | 65/66B | €4,090 | €256 | -€3,834 | -93.7% |
| Recurring financial charges | 65 | €4,090 | €256 | -€3,834 | -93.7% |
| Profit (loss) for the period before taxes | 9903 | -€21,189 | -€23,469 | -€2,280 | -10.8% |
| Income taxes | 67/77 | €9,004 | €3,099 | -€5,905 | -65.6% |
| Profit (loss) for the period | 9904 | -€30,193 | -€26,568 | +€3,625 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,193 | -€26,568 | +€3,625 | +12.0% |
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 5 October 2026 via checked.be.