Roovan: 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.
Roovan
Largest movements
- Financial fixed assets +€291,600
up €291,600 (+373.8%), from €78,000 to €369,600
- Tangible fixed assets +€24,315
up €24,315 (+35010.1%), from €69 to €24,384
- Receivables within one year -€7,640
down €7,640 (-78.2%), from €9,765 to €2,125
of which Trade receivables: -€9,716
- Debts after one year +€120,000
new in 2025: €120,000
- Other debts +€99,007
up €99,007 (+1689.6%), from €5,860 to €104,867
- Current portion of long-term debt +€95,438
new in 2025: €95,438
- Gross operating margin -€7,187
down €7,187 (-5.1%), from €140,110 to €132,923
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 | €119,101 | €429,790 | +€310,689 | +260.9% |
| Fixed assets | 21/28 | €78,069 | €393,984 | +€315,915 | +404.7% |
| Tangible fixed assets | 22/27 | €69 | €24,384 | +€24,315 | +35010.1% |
| Furniture and vehicles | 24 | €69 | €24,384 | +€24,315 | +35010.1% |
| Financial fixed assets | 28 | €78,000 | €369,600 | +€291,600 | +373.8% |
| Current assets | 29/58 | €41,031 | €35,806 | -€5,225 | -12.7% |
| Amounts receivable within one year | 40/41 | €9,765 | €2,125 | -€7,640 | -78.2% |
| Trade receivables | 40 | €9,765 | €49 | -€9,716 | -99.5% |
| Other amounts receivable | 41 | €0 | €2,075 | +€2,075 | |
| Cash at bank and in hand | 54/58 | €31,266 | €33,681 | +€2,415 | +7.7% |
| Total equity and liabilities | 10/49 | €119,101 | €429,790 | +€310,689 | +260.9% |
| Equity | 10/15 | €99,947 | €97,944 | -€2,003 | -2.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €98,947 | €96,944 | -€2,003 | -2.0% |
| Distributable reserves | 133 | €98,947 | €96,944 | -€2,003 | -2.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,154 | €331,846 | +€312,692 | +1632.6% |
| Amounts payable after more than one year | 17 | - | €120,000 | +€120,000 | |
| Financial debts | 170/4 | - | €120,000 | +€120,000 | |
| Amounts payable within one year | 42/48 | €19,154 | €211,482 | +€192,328 | +1004.1% |
| Current portion of amounts payable after more than one year | 42 | - | €95,438 | +€95,438 | |
| Trade debts | 44 | €491 | €0 | -€491 | -100.0% |
| Suppliers | 440/4 | €491 | €0 | -€491 | -100.0% |
| Taxes, remuneration and social security | 45 | €12,803 | €11,176 | -€1,627 | -12.7% |
| Taxes | 450/3 | €12,803 | €11,176 | -€1,627 | -12.7% |
| Other amounts payable | 47/48 | €5,860 | €104,867 | +€99,007 | +1689.6% |
| Accrued charges and deferred income | 492/3 | - | €364 | +€364 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33 | €621 | +€588 | +1779.3% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €140,110 | €132,923 | -€7,187 | -5.1% |
| Operating profit (loss) | 9901 | €139,564 | €131,775 | -€7,789 | -5.6% |
| Financial charges | 65/66B | €617 | €853 | +€236 | +38.2% |
| Recurring financial charges | 65 | €617 | €853 | +€236 | +38.2% |
| Profit (loss) for the period before taxes | 9903 | €138,947 | €130,922 | -€8,025 | -5.8% |
| Income taxes | 67/77 | €33,276 | €32,925 | -€351 | -1.1% |
| Profit (loss) for the period | 9904 | €105,671 | €97,997 | -€7,674 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €105,671 | €97,997 | -€7,674 | -7.3% |
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 12 October 2026 via checked.be.