RoVa Consulting: 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.
RoVa Consulting
Largest movements
- Receivables after one year -€40,000
down €40,000 (-24.2%), from €165,490 to €125,490
- Receivables within one year -€31,596
down €31,596 (-48.3%), from €65,432 to €33,837
- Tangible fixed assets -€11,540
down €11,540 (-2.4%), from €481,659 to €470,119
of which Land and buildings: -€19,734
- Tax, wage and social debts -€40,999
down €40,999 (-75.3%), from €54,451 to €13,452
of which Taxes: -€22,617
- Debts after one year -€30,244
down €30,244 (-9.9%), from €306,801 to €276,557
of which Financial debts: -€23,662
- Other debts -€11,706
down €11,706 (-61.3%), from €19,101 to €7,395
- Gross operating margin -€7,168
down €7,168 (-13.4%), from €53,355 to €46,187
- Financial charges +€6,267
up €6,267 (+79.6%), from €7,874 to €14,141
- Taxes -€5,392
down €5,392 (-64.5%), from €8,357 to €2,965
- Depreciation +€3,625
up €3,625 (+15.1%), from €23,969 to €27,594
- Financial income -€1,948
down €1,948 (-37.3%), from €5,225 to €3,277
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.
Cash bridge derived
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 | €729,727 | €652,183 | -€77,545 | -10.6% |
| Fixed assets | 21/28 | €481,659 | €470,119 | -€11,540 | -2.4% |
| Tangible fixed assets | 22/27 | €481,659 | €470,119 | -€11,540 | -2.4% |
| Land and buildings | 22 | €454,203 | €434,468 | -€19,734 | -4.3% |
| Plant, machinery and equipment | 23 | €12,432 | €10,728 | -€1,704 | -13.7% |
| Furniture and vehicles | 24 | €15,025 | €24,923 | +€9,898 | +65.9% |
| Current assets | 29/58 | €248,068 | €182,064 | -€66,005 | -26.6% |
| Amounts receivable after more than one year | 29 | €165,490 | €125,490 | -€40,000 | -24.2% |
| Other amounts receivable | 291 | €165,490 | €125,490 | -€40,000 | -24.2% |
| Amounts receivable within one year | 40/41 | €65,432 | €33,837 | -€31,596 | -48.3% |
| Trade receivables | 40 | €65,432 | €33,837 | -€31,596 | -48.3% |
| Cash at bank and in hand | 54/58 | - | €9 | +€9 | |
| Deferred charges and accrued income | 490/1 | €17,146 | €22,728 | +€5,582 | +32.6% |
| Total equity and liabilities | 10/49 | €729,727 | €652,183 | -€77,545 | -10.6% |
| Equity | 10/15 | €237,873 | €238,664 | +€791 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €219,273 | €220,064 | +€791 | +0.4% |
| Distributable reserves | 133 | €219,273 | €220,064 | +€791 | +0.4% |
| Amounts payable | 17/49 | €491,854 | €413,519 | -€78,335 | -15.9% |
| Amounts payable after more than one year | 17 | €306,801 | €276,557 | -€30,244 | -9.9% |
| Financial debts | 170/4 | €300,218 | €276,557 | -€23,662 | -7.9% |
| Other amounts payable | 178/9 | €6,582 | €0 | -€6,582 | -100.0% |
| Amounts payable within one year | 42/48 | €185,054 | €136,962 | -€48,091 | -26.0% |
| Current portion of amounts payable after more than one year | 42 | €32,703 | €33,498 | +€795 | +2.4% |
| Financial debts | 43 | €22,140 | €19,900 | -€2,239 | -10.1% |
| Credit institutions | 430/8 | €22,140 | €19,900 | -€2,239 | -10.1% |
| Trade debts | 44 | €56,659 | €62,717 | +€6,058 | +10.7% |
| Suppliers | 440/4 | €56,659 | €62,717 | +€6,058 | +10.7% |
| Taxes, remuneration and social security | 45 | €54,451 | €13,452 | -€40,999 | -75.3% |
| Taxes | 450/3 | €36,068 | €13,452 | -€22,617 | -62.7% |
| Remuneration and social security | 454/9 | €18,382 | €0 | -€18,382 | -100.0% |
| Other amounts payable | 47/48 | €19,101 | €7,395 | -€11,706 | -61.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,969 | €27,594 | +€3,625 | +15.1% |
| Other operating charges | 640/8 | €5,065 | €3,973 | -€1,092 | -21.6% |
| Gross operating margin | 9900 | €53,355 | €46,187 | -€7,168 | -13.4% |
| Operating profit (loss) | 9901 | €24,320 | €14,620 | -€9,700 | -39.9% |
| Financial income | 75/76B | €5,225 | €3,277 | -€1,948 | -37.3% |
| Recurring financial income | 75 | €5,225 | €3,277 | -€1,948 | -37.3% |
| Financial charges | 65/66B | €7,874 | €14,141 | +€6,267 | +79.6% |
| Recurring financial charges | 65 | €7,874 | €14,141 | +€6,267 | +79.6% |
| Profit (loss) for the period before taxes | 9903 | €21,671 | €3,756 | -€17,915 | -82.7% |
| Income taxes | 67/77 | €8,357 | €2,965 | -€5,392 | -64.5% |
| Profit (loss) for the period | 9904 | €13,314 | €791 | -€12,523 | -94.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,314 | €791 | -€12,523 | -94.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.