ROUVERPA: 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.
ROUVERPA
Largest movements
- Stocks and contracts +€114,374
up €114,374 (+29.8%), from €383,428 to €497,802
- Receivables within one year -€57,606
down €57,606 (-30.4%), from €189,398 to €131,792
of which Other amounts receivable: -€29,221
- Cash -€44,686
down €44,686 (-74.8%), from €59,737 to €15,051
mainly Stocks and contracts (-€114,374) and Other debts (-€25,250)
- Trade debts +€47,365
up €47,365 (+68.0%), from €69,639 to €117,004
- Other debts -€25,250
no longer reported in 2025 (was €25,250)
- Reserves +€14,213
up €14,213 (+4.5%), from €313,618 to €327,832
of which Distributable reserves: +€14,213
- Tax, wage and social debts -€11,577
down €11,577 (-86.0%), from €13,468 to €1,891
- Gross operating margin -€20,084
down €20,084 (-30.2%), from €66,531 to €46,447
- Taxes -€5,189
down €5,189 (-50.1%), from €10,362 to €5,173
- Depreciation +€2,405
up €2,405 (+37.4%), from €6,439 to €8,844
- Financial income -€862
down €862 (-43.5%), from €1,980 to €1,118
- Financial charges +€827
up €827 (+7.7%), from €10,675 to €11,502
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 | €667,034 | €685,250 | +€18,216 | +2.7% |
| Fixed assets | 21/28 | €29,688 | €29,381 | -€307 | -1.0% |
| Intangible fixed assets | 21 | €4,000 | €3,500 | -€500 | -12.5% |
| Tangible fixed assets | 22/27 | €25,688 | €25,881 | +€193 | +0.8% |
| Plant, machinery and equipment | 23 | €22,952 | €23,072 | +€120 | +0.5% |
| Furniture and vehicles | 24 | €2,736 | €2,809 | +€73 | +2.7% |
| Current assets | 29/58 | €637,346 | €655,869 | +€18,523 | +2.9% |
| Stocks and contracts in progress | 3 | €383,428 | €497,802 | +€114,374 | +29.8% |
| Stocks | 30/36 | €383,428 | €497,802 | +€114,374 | +29.8% |
| Amounts receivable within one year | 40/41 | €189,398 | €131,792 | -€57,606 | -30.4% |
| Trade receivables | 40 | €160,178 | €131,792 | -€28,386 | -17.7% |
| Other amounts receivable | 41 | €29,221 | - | -€29,221 | |
| Cash at bank and in hand | 54/58 | €59,737 | €15,051 | -€44,686 | -74.8% |
| Deferred charges and accrued income | 490/1 | €4,782 | €11,224 | +€6,442 | +135% |
| Total equity and liabilities | 10/49 | €667,034 | €685,250 | +€18,216 | +2.7% |
| Equity | 10/15 | €387,142 | €401,356 | +€14,213 | +3.7% |
| Contributions | 10/11 | €73,524 | €73,524 | = | 0.0% |
| Reserves | 13 | €313,618 | €327,832 | +€14,213 | +4.5% |
| Tax-exempt reserves | 132 | €52,625 | €52,625 | = | 0.0% |
| Distributable reserves | 133 | €260,993 | €275,207 | +€14,213 | +5.4% |
| Amounts payable | 17/49 | €279,892 | €283,895 | +€4,003 | +1.4% |
| Amounts payable within one year | 42/48 | €278,357 | €283,895 | +€5,538 | +2.0% |
| Financial debts | 43 | €170,000 | €165,000 | -€5,000 | -2.9% |
| Other loans | 439 | €170,000 | €165,000 | -€5,000 | -2.9% |
| Trade debts | 44 | €69,639 | €117,004 | +€47,365 | +68.0% |
| Suppliers | 440/4 | €69,639 | €117,004 | +€47,365 | +68.0% |
| Taxes, remuneration and social security | 45 | €13,468 | €1,891 | -€11,577 | -86.0% |
| Taxes | 450/3 | €13,468 | €1,891 | -€11,577 | -86.0% |
| Other amounts payable | 47/48 | €25,250 | - | -€25,250 | |
| Accrued charges and deferred income | 492/3 | €1,535 | - | -€1,535 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,439 | €8,844 | +€2,405 | +37.4% |
| Other operating charges | 640/8 | €7,724 | €7,832 | +€108 | +1.4% |
| Gross operating margin | 9900 | €66,531 | €46,447 | -€20,084 | -30.2% |
| Operating profit (loss) | 9901 | €52,368 | €29,771 | -€22,597 | -43.2% |
| Financial income | 75/76B | €1,980 | €1,118 | -€862 | -43.5% |
| Recurring financial income | 75 | €1,980 | €1,118 | -€862 | -43.5% |
| Financial charges | 65/66B | €10,675 | €11,502 | +€827 | +7.7% |
| Recurring financial charges | 65 | €10,675 | €11,502 | +€827 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €43,673 | €19,386 | -€24,287 | -55.6% |
| Income taxes | 67/77 | €10,362 | €5,173 | -€5,189 | -50.1% |
| Profit (loss) for the period | 9904 | €33,311 | €14,213 | -€19,098 | -57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,311 | €14,213 | -€19,098 | -57.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.