RoVanCo: 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.
RoVanCo
Largest movements
- Cash +€30,824
up €30,824 (+529.9%), from €5,817 to €36,641
mainly Net result for the year (+€26,532) and Tax, wage and social debts (+€3,924)
- Receivables within one year -€728
down €728 (-14.2%), from €5,143 to €4,414
of which Trade receivables: -€893
- Reserves +€26,532
up €26,532 (+732.9%), from €3,620 to €30,153
- Tax, wage and social debts +€3,924
up €3,924 (+93.8%), from €4,182 to €8,107
- Trade debts -€1,473
down €1,473 (-71.6%), from €2,057 to €584
- Other debts +€1,112
up €1,112 (+1111.8%), from €100 to €1,212
- Gross operating margin +€30,220
up €30,220 (+660.1%), from €4,578 to €34,799
- Taxes +€7,148
up €7,148 (+745.9%), from €958 to €8,107
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 | €10,960 | €41,055 | +€30,096 | +274.6% |
| Current assets | 29/58 | €10,960 | €41,055 | +€30,096 | +274.6% |
| Amounts receivable within one year | 40/41 | €5,143 | €4,414 | -€728 | -14.2% |
| Trade receivables | 40 | €5,143 | €4,250 | -€893 | -17.4% |
| Other amounts receivable | 41 | - | €164 | +€164 | |
| Cash at bank and in hand | 54/58 | €5,817 | €36,641 | +€30,824 | +529.9% |
| Total equity and liabilities | 10/49 | €10,960 | €41,055 | +€30,096 | +274.6% |
| Equity | 10/15 | €4,620 | €31,153 | +€26,532 | +574.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €3,620 | €30,153 | +€26,532 | +732.9% |
| Distributable reserves | 133 | €3,620 | €30,153 | +€26,532 | +732.9% |
| Amounts payable | 17/49 | €6,340 | €9,903 | +€3,563 | +56.2% |
| Amounts payable within one year | 42/48 | €6,340 | €9,903 | +€3,563 | +56.2% |
| Trade debts | 44 | €2,057 | €584 | -€1,473 | -71.6% |
| Suppliers | 440/4 | €2,057 | €584 | -€1,473 | -71.6% |
| Taxes, remuneration and social security | 45 | €4,182 | €8,107 | +€3,924 | +93.8% |
| Taxes | 450/3 | €4,182 | €8,107 | +€3,924 | +93.8% |
| Other amounts payable | 47/48 | €100 | €1,212 | +€1,112 | +1111.8% |
| Other operating charges | 640/8 | - | €128 | +€128 | |
| Gross operating margin | 9900 | €4,578 | €34,799 | +€30,220 | +660.1% |
| Operating profit (loss) | 9901 | €4,578 | €34,671 | +€30,092 | +657.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €32 | +€32 | |
| Recurring financial charges | 65 | - | €32 | +€32 | |
| Profit (loss) for the period before taxes | 9903 | €4,578 | €34,639 | +€30,061 | +656.6% |
| Income taxes | 67/77 | €958 | €8,107 | +€7,148 | +745.9% |
| Profit (loss) for the period | 9904 | €3,620 | €26,532 | +€22,912 | +632.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,620 | €26,532 | +€22,912 | +632.9% |
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 6 October 2026 via checked.be.