ROOVER: 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.
ROOVER
Largest movements
- Cash +€51,826
up €51,826 (+101.3%), from €51,137 to €102,963
mainly Net result for the year (+€44,911) and Depreciation (+€18,521)
- Tangible fixed assets -€18,521
down €18,521 (-5.0%), from €368,204 to €349,684
- Receivables within one year -€6,345
down €6,345 (-85.3%), from €7,436 to €1,090
of which Trade receivables: -€5,853
- Debts after one year +€15,144
up €15,144 (+16.9%), from €89,362 to €104,506
- Other debts +€7,200
up €7,200 (+42.9%), from €16,800 to €24,000
- Gross operating margin +€7,576
up €7,576 (+9.4%), from €80,484 to €88,060
- Other operating charges +€2,480
up €2,480 (+188.8%), from €1,314 to €3,794
- Taxes +€1,664
up €1,664 (+8.6%), from €19,294 to €20,959
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 | €426,777 | €453,737 | +€26,960 | +6.3% |
| Fixed assets | 21/28 | €368,204 | €349,684 | -€18,521 | -5.0% |
| Tangible fixed assets | 22/27 | €368,204 | €349,684 | -€18,521 | -5.0% |
| Land and buildings | 22 | €368,204 | €349,684 | -€18,521 | -5.0% |
| Current assets | 29/58 | €58,573 | €104,053 | +€45,480 | +77.6% |
| Amounts receivable within one year | 40/41 | €7,436 | €1,090 | -€6,345 | -85.3% |
| Trade receivables | 40 | €6,920 | €1,067 | -€5,853 | -84.6% |
| Other amounts receivable | 41 | €516 | €23 | -€492 | -95.5% |
| Cash at bank and in hand | 54/58 | €51,137 | €102,963 | +€51,826 | +101.3% |
| Total equity and liabilities | 10/49 | €426,777 | €453,737 | +€26,960 | +6.3% |
| Equity | 10/15 | €316,321 | €320,028 | +€3,707 | +1.2% |
| Contributions | 10/11 | €26,259 | €26,259 | = | 0.0% |
| Reserves | 13 | €290,062 | €293,768 | +€3,707 | +1.3% |
| Distributable reserves | 133 | €290,062 | €293,768 | +€3,707 | +1.3% |
| Amounts payable | 17/49 | €110,456 | €133,709 | +€23,253 | +21.1% |
| Amounts payable after more than one year | 17 | €89,362 | €104,506 | +€15,144 | +16.9% |
| Financial debts | 170/4 | €89,362 | €104,506 | +€15,144 | +16.9% |
| Amounts payable within one year | 42/48 | €21,094 | €29,203 | +€8,109 | +38.4% |
| Taxes, remuneration and social security | 45 | €4,294 | €5,203 | +€909 | +21.2% |
| Taxes | 450/3 | €4,294 | €5,203 | +€909 | +21.2% |
| Other amounts payable | 47/48 | €16,800 | €24,000 | +€7,200 | +42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,521 | €18,521 | = | 0.0% |
| Other operating charges | 640/8 | €1,314 | €3,794 | +€2,480 | +188.8% |
| Gross operating margin | 9900 | €80,484 | €88,060 | +€7,576 | +9.4% |
| Operating profit (loss) | 9901 | €60,650 | €65,745 | +€5,096 | +8.4% |
| Financial income | 75/76B | €0 | €165 | +€165 | +117671.4% |
| Recurring financial income | 75 | €0 | €165 | +€165 | +117671.4% |
| Financial charges | 65/66B | €10 | €40 | +€30 | +300.0% |
| Recurring financial charges | 65 | €10 | €40 | +€30 | +300.0% |
| Profit (loss) for the period before taxes | 9903 | €60,640 | €65,870 | +€5,230 | +8.6% |
| Income taxes | 67/77 | €19,294 | €20,959 | +€1,664 | +8.6% |
| Profit (loss) for the period | 9904 | €41,345 | €44,911 | +€3,566 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,345 | €44,911 | +€3,566 | +8.6% |
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 8 October 2026 via checked.be.