ROVAN: 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.
ROVAN
Largest movements
- Tangible fixed assets +€23,387
up €23,387 (+546.8%), from €4,277 to €27,663
of which Furniture and vehicles: +€18,197
- Receivables within one year +€11,851
up €11,851 (+20.6%), from €57,636 to €69,488
of which Other amounts receivable: +€16,077
- Cash -€11,231
down €11,231 (-11.8%), from €95,416 to €84,185
mainly Investment in fixed assets (net) (-€25,602) and Receivables within one year (-€11,851)
- Trade debts +€23,400
up €23,400 (+400.5%), from €5,843 to €29,243
- Gross operating margin -€6,346
down €6,346 (-62.1%), from €10,215 to €3,869
- Taxes -€1,829
down €1,829 (-87.1%), from €2,101 to €272
- Other operating charges -€729
down €729 (-58.1%), from €1,254 to €525
- Depreciation +€437
up €437 (+24.6%), from €1,778 to €2,216
- Financial charges +€360
up €360 (+103.3%), from €348 to €708
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 | €223,479 | €245,769 | +€22,290 | +10.0% |
| Fixed assets | 21/28 | €4,277 | €27,663 | +€23,387 | +546.8% |
| Tangible fixed assets | 22/27 | €4,277 | €27,663 | +€23,387 | +546.8% |
| Plant, machinery and equipment | 23 | €3,712 | €8,901 | +€5,189 | +139.8% |
| Furniture and vehicles | 24 | €565 | €18,763 | +€18,197 | +3219.4% |
| Current assets | 29/58 | €219,202 | €218,105 | -€1,097 | -0.5% |
| Stocks and contracts in progress | 3 | €20,291 | €18,036 | -€2,255 | -11.1% |
| Stocks | 30/36 | €20,291 | €18,036 | -€2,255 | -11.1% |
| Amounts receivable within one year | 40/41 | €57,636 | €69,488 | +€11,851 | +20.6% |
| Trade receivables | 40 | €54,488 | €50,262 | -€4,226 | -7.8% |
| Other amounts receivable | 41 | €3,148 | €19,225 | +€16,077 | +510.7% |
| Current investments | 50/53 | €45,166 | €45,471 | +€304 | +0.7% |
| Cash at bank and in hand | 54/58 | €95,416 | €84,185 | -€11,231 | -11.8% |
| Deferred charges and accrued income | 490/1 | €693 | €927 | +€234 | +33.8% |
| Total equity and liabilities | 10/49 | €223,479 | €245,769 | +€22,290 | +10.0% |
| Equity | 10/15 | €139,777 | €140,430 | +€653 | +0.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €133,579 | €134,233 | +€653 | +0.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €131,720 | €132,374 | +€653 | +0.5% |
| Provisions and deferred taxes | 16 | €71,380 | €71,380 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €71,380 | €71,380 | = | 0.0% |
| Pensions and similar obligations | 160 | €71,380 | €71,380 | = | 0.0% |
| Amounts payable | 17/49 | €12,322 | €33,958 | +€21,636 | +175.6% |
| Amounts payable within one year | 42/48 | €12,322 | €33,958 | +€21,636 | +175.6% |
| Trade debts | 44 | €5,843 | €29,243 | +€23,400 | +400.5% |
| Suppliers | 440/4 | €5,843 | €29,243 | +€23,400 | +400.5% |
| Advances received on contracts in progress | 46 | €4,264 | €4,264 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,215 | €451 | -€1,764 | -79.6% |
| Taxes | 450/3 | €2,215 | €451 | -€1,764 | -79.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,778 | €2,216 | +€437 | +24.6% |
| Other operating charges | 640/8 | €1,254 | €525 | -€729 | -58.1% |
| Gross operating margin | 9900 | €10,215 | €3,869 | -€6,346 | -62.1% |
| Operating profit (loss) | 9901 | €7,182 | €1,128 | -€6,054 | -84.3% |
| Financial income | 75/76B | €255 | €505 | +€249 | +97.7% |
| Recurring financial income | 75 | €255 | €505 | +€249 | +97.7% |
| Financial charges | 65/66B | €348 | €708 | +€360 | +103.3% |
| Recurring financial charges | 65 | €348 | €708 | +€360 | +103.3% |
| Profit (loss) for the period before taxes | 9903 | €7,090 | €925 | -€6,164 | -86.9% |
| Income taxes | 67/77 | €2,101 | €272 | -€1,829 | -87.1% |
| Profit (loss) for the period | 9904 | €4,989 | €653 | -€4,335 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,989 | €653 | -€4,335 | -86.9% |
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.