ROVAN: 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.
ROVAN
Largest movements
- Tangible fixed assets -€18,042
down €18,042 (-3.4%), from €527,904 to €509,862
of which Land and buildings: -€17,600
- Debts after one year -€20,028
down €20,028 (-3.0%), from €663,700 to €643,673
- Gross operating margin +€5,183
up €5,183 (+28.4%), from €18,253 to €23,436
- Other operating charges -€2,273
down €2,273 (-57.5%), from €3,957 to €1,684
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 | €528,532 | €511,083 | -€17,449 | -3.3% |
| Fixed assets | 21/28 | €527,904 | €509,862 | -€18,042 | -3.4% |
| Tangible fixed assets | 22/27 | €527,904 | €509,862 | -€18,042 | -3.4% |
| Land and buildings | 22 | €526,705 | €509,104 | -€17,600 | -3.3% |
| Other tangible fixed assets | 26 | €1,199 | €758 | -€441 | -36.8% |
| Current assets | 29/58 | €628 | €1,221 | +€592 | +94.3% |
| Amounts receivable within one year | 40/41 | - | €919 | +€919 | |
| Trade receivables | 40 | - | €919 | +€919 | |
| Cash at bank and in hand | 54/58 | €23 | €0 | -€23 | -98.9% |
| Deferred charges and accrued income | 490/1 | €605 | €301 | -€304 | -50.3% |
| Total equity and liabilities | 10/49 | €528,532 | €511,083 | -€17,449 | -3.3% |
| Equity | 10/15 | -€139,177 | -€135,617 | +€3,560 | +2.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 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 | -€147,234 | -€143,674 | +€3,560 | +2.4% |
| Amounts payable | 17/49 | €667,709 | €646,699 | -€21,010 | -3.1% |
| Amounts payable after more than one year | 17 | €663,700 | €643,673 | -€20,028 | -3.0% |
| Other amounts payable | 178/9 | €663,700 | €643,673 | -€20,028 | -3.0% |
| Amounts payable within one year | 42/48 | €1,054 | - | -€1,054 | |
| Trade debts | 44 | €1,054 | - | -€1,054 | |
| Suppliers | 440/4 | €1,054 | - | -€1,054 | |
| Accrued charges and deferred income | 492/3 | €2,955 | €3,027 | +€72 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,015 | €18,042 | +€27 | +0.1% |
| Other operating charges | 640/8 | €3,957 | €1,684 | -€2,273 | -57.5% |
| Gross operating margin | 9900 | €18,253 | €23,436 | +€5,183 | +28.4% |
| Operating profit (loss) | 9901 | -€3,719 | €3,711 | +€7,430 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €143 | €151 | +€8 | +5.5% |
| Recurring financial charges | 65 | €143 | €151 | +€8 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,862 | €3,560 | +€7,422 | |
| Profit (loss) for the period | 9904 | -€3,862 | €3,560 | +€7,422 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,862 | €3,560 | +€7,422 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.