ROOVER: 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.
ROOVER
Largest movements
- Cash -€28,439
down €28,439 (-54.9%), from €51,806 to €23,367
mainly Contributions, distributions and other (-€72,978) and Receivables within one year (-€27,733)
- Receivables within one year +€27,733
up €27,733 (+48.2%), from €57,583 to €85,317
of which Trade receivables: +€23,203
- Tangible fixed assets -€6,593
down €6,593 (-25.1%), from €26,235 to €19,642
of which Leasing and similar rights: -€9,261
- Other debts +€15,134
up €15,134 (+30.9%), from €48,958 to €64,092
- Tax, wage and social debts -€12,783
down €12,783 (-28.5%), from €44,821 to €32,037
of which Taxes: -€12,518
- Debts after one year -€8,966
down €8,966 (-53.1%), from €16,874 to €7,907
- Trade debts -€1,667
down €1,667 (-75.9%), from €2,195 to €528
- Gross operating margin +€31,098
up €31,098 (+42.5%), from €73,097 to €104,195
- Depreciation +€7,411
up €7,411 (+250%), from €2,970 to €10,381
- Taxes +€4,256
up €4,256 (+29.3%), from €14,545 to €18,801
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,341 | €133,991 | -€7,350 | -5.2% |
| Fixed assets | 21/28 | €26,235 | €19,642 | -€6,593 | -25.1% |
| Tangible fixed assets | 22/27 | €26,235 | €19,642 | -€6,593 | -25.1% |
| Furniture and vehicles | 24 | €764 | €3,432 | +€2,668 | +349% |
| Leasing and similar rights | 25 | €25,471 | €16,210 | -€9,261 | -36.4% |
| Current assets | 29/58 | €115,106 | €114,349 | -€757 | -0.7% |
| Amounts receivable within one year | 40/41 | €57,583 | €85,317 | +€27,733 | +48.2% |
| Trade receivables | 40 | €56,460 | €79,663 | +€23,203 | +41.1% |
| Other amounts receivable | 41 | €1,124 | €5,654 | +€4,530 | +403% |
| Cash at bank and in hand | 54/58 | €51,806 | €23,367 | -€28,439 | -54.9% |
| Deferred charges and accrued income | 490/1 | €5,717 | €5,665 | -€51 | -0.9% |
| Total equity and liabilities | 10/49 | €141,341 | €133,991 | -€7,350 | -5.2% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €120,881 | €113,531 | -€7,350 | -6.1% |
| Amounts payable after more than one year | 17 | €16,874 | €7,907 | -€8,966 | -53.1% |
| Financial debts | 170/4 | €16,874 | €7,907 | -€8,966 | -53.1% |
| Amounts payable within one year | 42/48 | €104,007 | €105,623 | +€1,616 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €8,034 | €8,966 | +€932 | +11.6% |
| Trade debts | 44 | €2,195 | €528 | -€1,667 | -75.9% |
| Suppliers | 440/4 | €2,195 | €528 | -€1,667 | -75.9% |
| Taxes, remuneration and social security | 45 | €44,821 | €32,037 | -€12,783 | -28.5% |
| Taxes | 450/3 | €40,716 | €28,199 | -€12,518 | -30.7% |
| Remuneration and social security | 454/9 | €4,104 | €3,839 | -€266 | -6.5% |
| Other amounts payable | 47/48 | €48,958 | €64,092 | +€15,134 | +30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,970 | €10,381 | +€7,411 | +250% |
| Other operating charges | 640/8 | €435 | €1,339 | +€904 | +208% |
| Gross operating margin | 9900 | €73,097 | €104,195 | +€31,098 | +42.5% |
| Operating profit (loss) | 9901 | €69,693 | €92,475 | +€22,783 | +32.7% |
| Financial income | 75/76B | €669 | €5 | -€664 | -99.3% |
| Recurring financial income | 75 | €669 | €5 | -€664 | -99.3% |
| Financial charges | 65/66B | €389 | €702 | +€313 | +80.3% |
| Recurring financial charges | 65 | €389 | €702 | +€313 | +80.3% |
| Profit (loss) for the period before taxes | 9903 | €69,972 | €91,779 | +€21,806 | +31.2% |
| Income taxes | 67/77 | €14,545 | €18,801 | +€4,256 | +29.3% |
| Profit (loss) for the period | 9904 | €55,427 | €72,978 | +€17,551 | +31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,427 | €72,978 | +€17,551 | +31.7% |
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 19 October 2026 via checked.be.