ROOVIA: 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.
ROOVIA
Largest movements
- Receivables within one year -€1,707
down €1,707 (-70.3%), from €2,428 to €721
of which Trade receivables: -€2,426
- Tangible fixed assets -€306
down €306 (-100.0%), from €306 to €0
- Cash -€206
down €206 (-1.6%), from €12,963 to €12,757
mainly Tax, wage and social debts (-€2,560) and Other debts (-€373)
- Tax, wage and social debts -€2,560
down €2,560 (-100.0%), from €2,560 to €0
- Profit (loss) carried forward +€1,034
up €1,034 (+14.7%), from -€7,014 to -€5,981
- Other debts -€373
down €373 (-58.5%), from €637 to €264
- Trade debts -€320
down €320 (-52.1%), from €615 to €295
- Gross operating margin -€4,997
down €4,997 (-63.0%), from €7,928 to €2,931
- Taxes -€1,283
down €1,283 (-72.7%), from €1,765 to €482
- Depreciation -€214
down €214 (-100.0%), from €214 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,697 | €13,478 | -€2,219 | -14.1% |
| Fixed assets | 21/28 | €306 | €0 | -€306 | -100.0% |
| Tangible fixed assets | 22/27 | €306 | €0 | -€306 | -100.0% |
| Furniture and vehicles | 24 | €306 | €0 | -€306 | -100.0% |
| Current assets | 29/58 | €15,391 | €13,478 | -€1,913 | -12.4% |
| Amounts receivable within one year | 40/41 | €2,428 | €721 | -€1,707 | -70.3% |
| Trade receivables | 40 | €2,426 | €0 | -€2,426 | -100.0% |
| Other amounts receivable | 41 | €3 | €721 | +€719 | +28514.7% |
| Cash at bank and in hand | 54/58 | €12,963 | €12,757 | -€206 | -1.6% |
| Total equity and liabilities | 10/49 | €15,697 | €13,478 | -€2,219 | -14.1% |
| Equity | 10/15 | €11,886 | €12,919 | +€1,034 | +8.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €13,900 | €13,900 | = | 0.0% |
| Distributable reserves | 133 | €13,900 | €13,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,014 | -€5,981 | +€1,034 | +14.7% |
| Amounts payable | 17/49 | €3,812 | €559 | -€3,253 | -85.3% |
| Amounts payable within one year | 42/48 | €3,812 | €559 | -€3,253 | -85.3% |
| Trade debts | 44 | €615 | €295 | -€320 | -52.1% |
| Suppliers | 440/4 | €615 | €295 | -€320 | -52.1% |
| Taxes, remuneration and social security | 45 | €2,560 | €0 | -€2,560 | -100.0% |
| Taxes | 450/3 | €2,560 | €0 | -€2,560 | -100.0% |
| Other amounts payable | 47/48 | €637 | €264 | -€373 | -58.5% |
| Non-recurring operating income | 76A | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €214 | €0 | -€214 | -100.0% |
| Other operating charges | 640/8 | €997 | €971 | -€26 | -2.6% |
| Non-recurring operating charges | 66A | - | €306 | +€306 | |
| Gross operating margin | 9900 | €7,928 | €2,931 | -€4,997 | -63.0% |
| Operating profit (loss) | 9901 | €6,716 | €1,654 | -€5,063 | -75.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €138 | €138 | +€0 | 0.0% |
| Recurring financial charges | 65 | €138 | €138 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €6,578 | €1,516 | -€5,062 | -77.0% |
| Income taxes | 67/77 | €1,765 | €482 | -€1,283 | -72.7% |
| Profit (loss) for the period | 9904 | €4,813 | €1,034 | -€3,780 | -78.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,813 | €1,034 | -€3,780 | -78.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.