ROVAPOOL: 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.
ROVAPOOL
Largest movements
- Receivables within one year -€21,464
down €21,464 (-25.3%), from €84,817 to €63,352
of which Trade receivables: -€25,155
- Cash +€18,414
up €18,414 (+12.4%), from €148,526 to €166,940
mainly Net result for the year (+€27,142) and Receivables within one year (+€21,464)
- Tangible fixed assets -€17,347
down €17,347 (-40.3%), from €43,083 to €25,736
of which Furniture and vehicles: -€14,354
- Deferred charges and accrued income -€5,802
down €5,802 (-41.6%), from €13,955 to €8,153
- Trade debts -€49,621
down €49,621 (-78.8%), from €62,950 to €13,329
- Profit (loss) carried forward +€21,256
no longer reported in 2025 (was -€21,256)
- Debts after one year -€13,202
down €13,202 (-77.6%), from €17,003 to €3,801
- Reserves +€5,886
up €5,886 (+1.6%), from €358,341 to €364,227
of which Distributable reserves: +€5,886
- Tax, wage and social debts +€5,592
up €5,592 (+34.6%), from €16,155 to €21,747
of which Remuneration and social security: +€3,378
- Gross operating margin +€38,902
up €38,902 (+31.5%), from €123,476 to €162,378
- Staff costs -€12,025
down €12,025 (-10.7%), from €112,390 to €100,365
- Taxes +€4,303
up €4,303 (+915%), from €470 to €4,774
- Depreciation -€3,941
down €3,941 (-16.2%), from €24,275 to €20,335
- Financial charges +€2,969
up €2,969 (+75.2%), from €3,949 to €6,918
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.
Derived cash bridge
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 | €464,830 | €434,846 | -€29,984 | -6.5% |
| Fixed assets | 21/28 | €44,083 | €26,736 | -€17,347 | -39.4% |
| Tangible fixed assets | 22/27 | €43,083 | €25,736 | -€17,347 | -40.3% |
| Plant, machinery and equipment | 23 | €11,896 | €8,903 | -€2,993 | -25.2% |
| Furniture and vehicles | 24 | €31,187 | €16,833 | -€14,354 | -46.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €420,747 | €408,110 | -€12,637 | -3.0% |
| Stocks and contracts in progress | 3 | €173,450 | €169,665 | -€3,784 | -2.2% |
| Stocks | 30/36 | €173,450 | €169,665 | -€3,784 | -2.2% |
| Amounts receivable within one year | 40/41 | €84,817 | €63,352 | -€21,464 | -25.3% |
| Trade receivables | 40 | €74,061 | €48,906 | -€25,155 | -34.0% |
| Other amounts receivable | 41 | €10,756 | €14,446 | +€3,690 | +34.3% |
| Cash at bank and in hand | 54/58 | €148,526 | €166,940 | +€18,414 | +12.4% |
| Deferred charges and accrued income | 490/1 | €13,955 | €8,153 | -€5,802 | -41.6% |
| Total equity and liabilities | 10/49 | €464,830 | €434,846 | -€29,984 | -6.5% |
| Equity | 10/15 | €355,635 | €382,777 | +€27,142 | +7.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €358,341 | €364,227 | +€5,886 | +1.6% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €356,486 | €362,372 | +€5,886 | +1.7% |
| Profit (loss) carried forward | 14 | -€21,256 | - | +€21,256 | |
| Amounts payable | 17/49 | €109,195 | €52,069 | -€57,126 | -52.3% |
| Amounts payable after more than one year | 17 | €17,003 | €3,801 | -€13,202 | -77.6% |
| Financial debts | 170/4 | €17,003 | €3,801 | -€13,202 | -77.6% |
| Amounts payable within one year | 42/48 | €92,192 | €48,268 | -€43,924 | -47.6% |
| Current portion of amounts payable after more than one year | 42 | €13,087 | €13,192 | +€105 | +0.8% |
| Trade debts | 44 | €62,950 | €13,329 | -€49,621 | -78.8% |
| Suppliers | 440/4 | €62,950 | €13,329 | -€49,621 | -78.8% |
| Taxes, remuneration and social security | 45 | €16,155 | €21,747 | +€5,592 | +34.6% |
| Taxes | 450/3 | €4,377 | €6,591 | +€2,214 | +50.6% |
| Remuneration and social security | 454/9 | €11,777 | €15,156 | +€3,378 | +28.7% |
| Non-recurring operating income | 76A | - | €11,000 | +€11,000 | |
| Remuneration, social security and pensions | 62 | €112,390 | €100,365 | -€12,025 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,275 | €20,335 | -€3,941 | -16.2% |
| Other operating charges | 640/8 | €3,775 | €3,326 | -€450 | -11.9% |
| Gross operating margin | 9900 | €123,476 | €162,378 | +€38,902 | +31.5% |
| Operating profit (loss) | 9901 | -€16,965 | €38,352 | +€55,317 | |
| Financial income | 75/76B | €128 | €481 | +€354 | +277% |
| Recurring financial income | 75 | €128 | €481 | +€354 | +277% |
| Financial charges | 65/66B | €3,949 | €6,918 | +€2,969 | +75.2% |
| Recurring financial charges | 65 | €3,949 | €6,918 | +€2,969 | +75.2% |
| Profit (loss) for the period before taxes | 9903 | -€20,786 | €31,916 | +€52,702 | |
| Income taxes | 67/77 | €470 | €4,774 | +€4,303 | +915% |
| Profit (loss) for the period | 9904 | -€21,256 | €27,142 | +€48,398 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,256 | €27,142 | +€48,398 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.