RoVa eng: 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 eng
Largest movements
- Receivables within one year +€13,203
up €13,203 (+43.5%), from €30,353 to €43,556
of which Other amounts receivable: +€8,574
- Tangible fixed assets -€5,780
down €5,780 (-69.1%), from €8,361 to €2,581
of which Furniture and vehicles: -€5,006
- Cash +€1,851
up €1,851 (+2.8%), from €66,379 to €68,229
mainly Net result for the year (+€26,231) and Depreciation (+€6,695)
- Reserves +€26,231
up €26,231 (+36.2%), from €72,387 to €98,618
- Tax, wage and social debts -€16,445
down €16,445 (-58.1%), from €28,287 to €11,842
of which Taxes: -€14,345
- Gross operating margin -€9,280
down €9,280 (-18.2%), from €50,851 to €41,572
- Taxes -€1,546
down €1,546 (-16.7%), from €9,237 to €7,691
- Financial income +€1,251
new in 2025: €1,251
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 | €107,524 | €116,300 | +€8,776 | +8.2% |
| Fixed assets | 21/28 | €8,361 | €2,581 | -€5,780 | -69.1% |
| Tangible fixed assets | 22/27 | €8,361 | €2,581 | -€5,780 | -69.1% |
| Plant, machinery and equipment | 23 | €1,183 | €409 | -€774 | -65.4% |
| Furniture and vehicles | 24 | €7,177 | €2,171 | -€5,006 | -69.7% |
| Current assets | 29/58 | €99,164 | €113,719 | +€14,556 | +14.7% |
| Amounts receivable within one year | 40/41 | €30,353 | €43,556 | +€13,203 | +43.5% |
| Trade receivables | 40 | €8,387 | €13,016 | +€4,629 | +55.2% |
| Other amounts receivable | 41 | €21,966 | €30,540 | +€8,574 | +39.0% |
| Cash at bank and in hand | 54/58 | €66,379 | €68,229 | +€1,851 | +2.8% |
| Deferred charges and accrued income | 490/1 | €2,432 | €1,934 | -€497 | -20.5% |
| Total equity and liabilities | 10/49 | €107,524 | €116,300 | +€8,776 | +8.2% |
| Equity | 10/15 | €76,387 | €102,618 | +€26,231 | +34.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €72,387 | €98,618 | +€26,231 | +36.2% |
| Distributable reserves | 133 | €72,387 | €98,618 | +€26,231 | +36.2% |
| Amounts payable | 17/49 | €31,138 | €13,682 | -€17,456 | -56.1% |
| Amounts payable within one year | 42/48 | €30,973 | €13,517 | -€17,456 | -56.4% |
| Trade debts | 44 | €2,685 | €1,675 | -€1,010 | -37.6% |
| Suppliers | 440/4 | €2,685 | €1,675 | -€1,010 | -37.6% |
| Taxes, remuneration and social security | 45 | €28,287 | €11,842 | -€16,445 | -58.1% |
| Taxes | 450/3 | €23,687 | €9,342 | -€14,345 | -60.6% |
| Remuneration and social security | 454/9 | €4,600 | €2,500 | -€2,100 | -45.7% |
| Accrued charges and deferred income | 492/3 | €165 | €165 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,824 | €6,695 | -€129 | -1.9% |
| Other operating charges | 640/8 | €457 | €740 | +€283 | +61.9% |
| Gross operating margin | 9900 | €50,851 | €41,572 | -€9,280 | -18.2% |
| Operating profit (loss) | 9901 | €43,570 | €34,137 | -€9,433 | -21.7% |
| Financial income | 75/76B | - | €1,251 | +€1,251 | |
| Recurring financial income | 75 | - | €1,251 | +€1,251 | |
| Financial charges | 65/66B | €1,887 | €1,465 | -€422 | -22.4% |
| Recurring financial charges | 65 | €1,887 | €1,465 | -€422 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €41,682 | €33,922 | -€7,760 | -18.6% |
| Income taxes | 67/77 | €9,237 | €7,691 | -€1,546 | -16.7% |
| Profit (loss) for the period | 9904 | €32,445 | €26,231 | -€6,214 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,445 | €26,231 | -€6,214 | -19.2% |
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.