ROVAL: 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.
ROVAL
Largest movements
- Cash +€32,793
up €32,793 (+65.4%), from €50,109 to €82,902
mainly Net result for the year (+€32,978) and Depreciation (+€27,439)
- Tangible fixed assets -€22,467
down €22,467 (-47.1%), from €47,728 to €25,261
of which Furniture and vehicles: -€23,815
- Receivables within one year -€19,694
down €19,694 (-5.3%), from €368,893 to €349,199
of which Trade receivables: -€22,969
- Profit (loss) carried forward +€32,978
up €32,978 (+40.3%), from €81,732 to €114,710
- Trade debts -€27,521
down €27,521 (-12.2%), from €225,006 to €197,485
of which Bills of exchange payable: -€197,648
- Other debts -€20,000
down €20,000 (-44.9%), from €44,540 to €24,540
- Tax, wage and social debts +€16,619
up €16,619 (+20.9%), from €79,516 to €96,135
of which Remuneration and social security: +€20,798
- Debts after one year -€12,383
down €12,383 (-86.5%), from €14,316 to €1,933
- Purchases and services -€260,376
down €260,376 (-15.3%), from €1.7m to €1.4m
- Turnover -€243,437
down €243,437 (-14.0%), from €1.7m to €1.5m
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 | €466,880 | €457,513 | -€9,367 | -2.0% |
| Fixed assets | 21/28 | €47,878 | €25,411 | -€22,467 | -46.9% |
| Tangible fixed assets | 22/27 | €47,728 | €25,261 | -€22,467 | -47.1% |
| Plant, machinery and equipment | 23 | €3,868 | €5,217 | +€1,349 | +34.9% |
| Furniture and vehicles | 24 | €43,860 | €20,045 | -€23,815 | -54.3% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €419,002 | €432,101 | +€13,099 | +3.1% |
| Amounts receivable within one year | 40/41 | €368,893 | €349,199 | -€19,694 | -5.3% |
| Trade receivables | 40 | €353,566 | €330,598 | -€22,969 | -6.5% |
| Other amounts receivable | 41 | €15,326 | €18,601 | +€3,275 | +21.4% |
| Cash at bank and in hand | 54/58 | €50,109 | €82,902 | +€32,793 | +65.4% |
| Total equity and liabilities | 10/49 | €466,880 | €457,513 | -€9,367 | -2.0% |
| Equity | 10/15 | €89,792 | €122,770 | +€32,978 | +36.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,732 | €114,710 | +€32,978 | +40.3% |
| Amounts payable | 17/49 | €377,088 | €334,743 | -€42,345 | -11.2% |
| Amounts payable after more than one year | 17 | €14,316 | €1,933 | -€12,383 | -86.5% |
| Financial debts | 170/4 | €14,316 | €1,933 | -€12,383 | -86.5% |
| Amounts payable within one year | 42/48 | €362,772 | €332,810 | -€29,962 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €13,708 | €14,649 | +€941 | +6.9% |
| Trade debts | 44 | €225,006 | €197,485 | -€27,521 | -12.2% |
| Suppliers | 440/4 | €27,358 | €197,485 | +€170,127 | +621.9% |
| Bills of exchange payable | 441 | €197,648 | - | -€197,648 | |
| Taxes, remuneration and social security | 45 | €79,516 | €96,135 | +€16,619 | +20.9% |
| Taxes | 450/3 | €17,329 | €13,150 | -€4,179 | -24.1% |
| Remuneration and social security | 454/9 | €62,187 | €82,985 | +€20,798 | +33.4% |
| Other amounts payable | 47/48 | €44,540 | €24,540 | -€20,000 | -44.9% |
| Turnover | 70 | €1,745,055 | €1,501,618 | -€243,437 | -14.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,699,858 | €1,439,482 | -€260,376 | -15.3% |
| Remuneration, social security and pensions | 62 | €1,492 | - | -€1,492 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,939 | €27,439 | +€500 | +1.9% |
| Other operating charges | 640/8 | €980 | - | -€980 | |
| Gross operating margin | 9900 | €60,945 | €60,417 | -€528 | -0.9% |
| Operating profit (loss) | 9901 | €31,533 | €32,978 | +€1,445 | +4.6% |
| Financial income | 75/76B | €177 | - | -€177 | |
| Recurring financial income | 75 | €177 | - | -€177 | |
| Financial charges | 65/66B | €1,349 | - | -€1,349 | |
| Recurring financial charges | 65 | €1,349 | - | -€1,349 | |
| Profit (loss) for the period before taxes | 9903 | €30,361 | €32,978 | +€2,617 | +8.6% |
| Income taxes | 67/77 | €9,712 | - | -€9,712 | |
| Profit (loss) for the period | 9904 | €20,649 | €32,978 | +€12,329 | +59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,649 | €32,978 | +€12,329 | +59.7% |
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 10 October 2026 via checked.be.