ROPIVER: 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.
ROPIVER
Largest movements
- Cash +€62,252
up €62,252 (+33.8%), from €184,108 to €246,360
mainly Net result for the year (+€36,609) and Depreciation (+€17,435)
- Tangible fixed assets -€17,018
down €17,018 (-30.3%), from €56,102 to €39,083
of which Furniture and vehicles: -€11,646
- Deferred charges and accrued income +€4,915
up €4,915 (+349%), from €1,410 to €6,325
- Reserves +€35,000
up €35,000 (+21.9%), from €159,500 to €194,500
- Trade debts +€8,388
up €8,388 (+297%), from €2,825 to €11,213
- Other debts +€5,275
up €5,275 (+11.2%), from €47,106 to €52,381
- Gross operating margin +€8,016
up €8,016 (+11.4%), from €70,247 to €78,263
- Taxes +€2,861
up €2,861 (+17.8%), from €16,057 to €18,918
- Financial income -€1,596
down €1,596 (-100.0%), from €1,596 to €0
- Financial charges +€823
up €823 (+25.5%), from €3,225 to €4,048
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 | €253,717 | €304,463 | +€50,746 | +20.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €56,102 | €39,083 | -€17,018 | -30.3% |
| Tangible fixed assets | 22/27 | €56,102 | €39,083 | -€17,018 | -30.3% |
| Plant, machinery and equipment | 23 | €7,203 | €3,407 | -€3,795 | -52.7% |
| Furniture and vehicles | 24 | €40,721 | €29,075 | -€11,646 | -28.6% |
| Other tangible fixed assets | 26 | €8,179 | €6,601 | -€1,578 | -19.3% |
| Current assets | 29/58 | €197,615 | €265,379 | +€67,764 | +34.3% |
| Amounts receivable within one year | 40/41 | €12,097 | €12,694 | +€597 | +4.9% |
| Trade receivables | 40 | €12,083 | €12,577 | +€494 | +4.1% |
| Other amounts receivable | 41 | €14 | €117 | +€103 | +720% |
| Cash at bank and in hand | 54/58 | €184,108 | €246,360 | +€62,252 | +33.8% |
| Deferred charges and accrued income | 490/1 | €1,410 | €6,325 | +€4,915 | +349% |
| Total equity and liabilities | 10/49 | €253,717 | €304,463 | +€50,746 | +20.0% |
| Equity | 10/15 | €192,832 | €228,641 | +€35,809 | +18.6% |
| Contributions | 10/11 | €14,136 | €14,136 | = | 0.0% |
| Reserves | 13 | €159,500 | €194,500 | +€35,000 | +21.9% |
| Distributable reserves | 133 | €159,500 | €194,500 | +€35,000 | +21.9% |
| Profit (loss) carried forward | 14 | €19,196 | €20,005 | +€809 | +4.2% |
| Amounts payable | 17/49 | €60,885 | €75,822 | +€14,937 | +24.5% |
| Amounts payable within one year | 42/48 | €57,788 | €72,396 | +€14,609 | +25.3% |
| Trade debts | 44 | €2,825 | €11,213 | +€8,388 | +297% |
| Suppliers | 440/4 | €2,825 | €11,213 | +€8,388 | +297% |
| Taxes, remuneration and social security | 45 | €7,856 | €8,802 | +€945 | +12.0% |
| Taxes | 450/3 | €7,856 | €8,802 | +€945 | +12.0% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €47,106 | €52,381 | +€5,275 | +11.2% |
| Accrued charges and deferred income | 492/3 | €3,098 | €3,426 | +€328 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,097 | €17,435 | +€338 | +2.0% |
| Other operating charges | 640/8 | €1,296 | €1,253 | -€43 | -3.3% |
| Gross operating margin | 9900 | €70,247 | €78,263 | +€8,016 | +11.4% |
| Operating profit (loss) | 9901 | €51,854 | €59,575 | +€7,720 | +14.9% |
| Financial income | 75/76B | €1,596 | €0 | -€1,596 | -100.0% |
| Recurring financial income | 75 | €1,596 | €0 | -€1,596 | -100.0% |
| Financial charges | 65/66B | €3,225 | €4,048 | +€823 | +25.5% |
| Recurring financial charges | 65 | €3,225 | €4,048 | +€823 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €50,225 | €55,527 | +€5,301 | +10.6% |
| Income taxes | 67/77 | €16,057 | €18,918 | +€2,861 | +17.8% |
| Profit (loss) for the period | 9904 | €34,168 | €36,609 | +€2,441 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,168 | €36,609 | +€2,441 | +7.1% |
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 23 October 2026 via checked.be.