ROOVERS COMPUTER SERVICE: 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.
ROOVERS COMPUTER SERVICE
Largest movements
- Tangible fixed assets -€23,032
down €23,032 (-35.7%), from €64,557 to €41,525
of which Furniture and vehicles: -€22,655
- Cash +€4,089
up €4,089 (+20.1%), from €20,313 to €24,401
mainly Depreciation (+€25,537) and Net result for the year (+€1,966)
- Other debts -€22,214
down €22,214 (-47.3%), from €46,991 to €24,777
- Profit (loss) carried forward +€1,966
up €1,966 (+10.3%), from -€19,177 to -€17,211
- Gross operating margin +€9,569
up €9,569 (+50.7%), from €18,885 to €28,454
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 | €114,919 | €95,046 | -€19,873 | -17.3% |
| Fixed assets | 21/28 | €65,578 | €41,525 | -€24,052 | -36.7% |
| Intangible fixed assets | 21 | €1,020 | €0 | -€1,020 | -100% |
| Tangible fixed assets | 22/27 | €64,557 | €41,525 | -€23,032 | -35.7% |
| Land and buildings | 22 | €2,870 | €1,809 | -€1,061 | -37.0% |
| Plant, machinery and equipment | 23 | €543 | €1,227 | +€684 | +126% |
| Furniture and vehicles | 24 | €61,145 | €38,490 | -€22,655 | -37.1% |
| Current assets | 29/58 | €49,342 | €53,521 | +€4,179 | +8.5% |
| Stocks and contracts in progress | 3 | €6,463 | €6,484 | +€21 | +0.3% |
| Stocks | 30/36 | €6,463 | €6,484 | +€21 | +0.3% |
| Amounts receivable within one year | 40/41 | €19,576 | €18,899 | -€677 | -3.5% |
| Trade receivables | 40 | €19,547 | €18,867 | -€680 | -3.5% |
| Other amounts receivable | 41 | €29 | €32 | +€3 | +9.8% |
| Cash at bank and in hand | 54/58 | €20,313 | €24,401 | +€4,089 | +20.1% |
| Deferred charges and accrued income | 490/1 | €2,990 | €3,737 | +€748 | +25.0% |
| Total equity and liabilities | 10/49 | €114,919 | €95,046 | -€19,873 | -17.3% |
| Equity | 10/15 | €56,701 | €58,667 | +€1,966 | +3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,278 | €57,278 | = | 0.0% |
| Distributable reserves | 133 | €57,278 | €57,278 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,177 | -€17,211 | +€1,966 | +10.3% |
| Amounts payable | 17/49 | €58,219 | €36,380 | -€21,839 | -37.5% |
| Amounts payable within one year | 42/48 | €58,219 | €36,380 | -€21,839 | -37.5% |
| Trade debts | 44 | €6,755 | €7,470 | +€715 | +10.6% |
| Suppliers | 440/4 | €6,755 | €7,470 | +€715 | +10.6% |
| Taxes, remuneration and social security | 45 | €4,472 | €4,132 | -€340 | -7.6% |
| Taxes | 450/3 | €4,472 | €4,132 | -€340 | -7.6% |
| Other amounts payable | 47/48 | €46,991 | €24,777 | -€22,214 | -47.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,295 | €25,537 | +€242 | +1.0% |
| Other operating charges | 640/8 | €669 | €585 | -€84 | -12.5% |
| Gross operating margin | 9900 | €18,885 | €28,454 | +€9,569 | +50.7% |
| Operating profit (loss) | 9901 | -€7,079 | €2,332 | +€9,411 | |
| Financial income | 75/76B | €14 | €8 | -€6 | -42.9% |
| Recurring financial income | 75 | €14 | €8 | -€6 | -42.9% |
| Financial charges | 65/66B | €73 | €71 | -€2 | -2.7% |
| Recurring financial charges | 65 | €73 | €71 | -€2 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,137 | €2,269 | +€9,406 | |
| Income taxes | 67/77 | €325 | €303 | -€21 | -6.6% |
| Profit (loss) for the period | 9904 | -€7,462 | €1,966 | +€9,428 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,462 | €1,966 | +€9,428 |
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 26 October 2026 via checked.be.