ROOVERMAN: 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.
ROOVERMAN
Largest movements
- Cash -€2,207
down €2,207 (-21.9%), from €10,070 to €7,863
mainly Net result for the year (-€2,086) and Trade debts (-€755)
- Tangible fixed assets -€886
down €886 (-49.0%), from €1,807 to €921
of which Plant, machinery and equipment: -€644
- Receivables within one year +€390
new in 2025: €390
- Profit (loss) carried forward -€2,086
down €2,086 (-74.7%), from €2,791 to €705
- Trade debts -€755
down €755 (-50.9%), from €1,485 to €729
- Tax, wage and social debts +€138
up €138 (+241%), from €58 to €196
- Gross operating margin +€1,029
up €1,029 (+46.2%), from -€2,229 to -€1,200
- Other operating charges -€118
no longer reported in 2025 (was €118)
- Financial charges -€95
no longer reported in 2025 (was €95)
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 | €11,877 | €9,174 | -€2,703 | -22.8% |
| Fixed assets | 21/28 | €1,807 | €921 | -€886 | -49.0% |
| Tangible fixed assets | 22/27 | €1,807 | €921 | -€886 | -49.0% |
| Plant, machinery and equipment | 23 | €1,273 | €629 | -€644 | -50.6% |
| Furniture and vehicles | 24 | €534 | €292 | -€242 | -45.4% |
| Current assets | 29/58 | €10,070 | €8,253 | -€1,817 | -18.0% |
| Amounts receivable within one year | 40/41 | - | €390 | +€390 | |
| Other amounts receivable | 41 | - | €390 | +€390 | |
| Cash at bank and in hand | 54/58 | €10,070 | €7,863 | -€2,207 | -21.9% |
| Total equity and liabilities | 10/49 | €11,877 | €9,174 | -€2,703 | -22.8% |
| Equity | 10/15 | €9,412 | €7,326 | -€2,086 | -22.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €421 | €421 | = | 0.0% |
| Non-distributable reserves | 130/1 | €421 | €421 | = | 0.0% |
| Reserves not available under the articles | 1311 | €421 | €421 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,791 | €705 | -€2,086 | -74.7% |
| Amounts payable | 17/49 | €2,465 | €1,848 | -€617 | -25.0% |
| Amounts payable within one year | 42/48 | €1,865 | €1,248 | -€617 | -33.1% |
| Trade debts | 44 | €1,485 | €729 | -€755 | -50.9% |
| Suppliers | 440/4 | €1,485 | €729 | -€755 | -50.9% |
| Taxes, remuneration and social security | 45 | €58 | €196 | +€138 | +241% |
| Taxes | 450/3 | €58 | €196 | +€138 | +241% |
| Other amounts payable | 47/48 | €323 | €323 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €600 | €600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €904 | €886 | -€18 | -2.0% |
| Other operating charges | 640/8 | €118 | - | -€118 | |
| Gross operating margin | 9900 | -€2,229 | -€1,200 | +€1,029 | +46.2% |
| Operating profit (loss) | 9901 | -€3,251 | -€2,086 | +€1,165 | +35.8% |
| Financial charges | 65/66B | €95 | - | -€95 | |
| Recurring financial charges | 65 | €95 | - | -€95 | |
| Profit (loss) for the period before taxes | 9903 | -€3,346 | -€2,086 | +€1,260 | +37.7% |
| Profit (loss) for the period | 9904 | -€3,346 | -€2,086 | +€1,260 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,346 | -€2,086 | +€1,260 | +37.7% |
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 24 October 2026 via checked.be.