ROVARENT: 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.
ROVARENT
Largest movements
- Receivables within one year -€10,952
down €10,952 (-50.1%), from €21,881 to €10,929
of which Trade receivables: -€10,952
- Profit (loss) carried forward +€41,652
up €41,652 (+31.6%), from -€131,672 to -€90,020
- Other debts -€36,835
down €36,835 (-50.9%), from €72,298 to €35,462
- Advances received -€14,870
no longer reported in 2025 (was €14,870)
- Tax, wage and social debts -€5,128
down €5,128 (-11.9%), from €43,048 to €37,920
- Trade debts +€4,514
up €4,514 (+40.4%), from €11,163 to €15,677
- Gross operating margin +€38,866
up €38,866 (+552.2%), from €7,039 to €45,905
- Depreciation -€5,006
no longer reported in 2025 (was €5,006)
- Other operating charges -€2,628
down €2,628 (-58.6%), from €4,482 to €1,855
- Financial charges +€2,023
up €2,023 (+539.4%), from €375 to €2,398
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 | €28,710 | €18,044 | -€10,667 | -37.2% |
| Fixed assets | 21/28 | €2,150 | €2,150 | = | 0.0% |
| Financial fixed assets | 28 | €2,150 | €2,150 | = | 0.0% |
| Current assets | 29/58 | €26,560 | €15,894 | -€10,667 | -40.2% |
| Amounts receivable within one year | 40/41 | €21,881 | €10,929 | -€10,952 | -50.1% |
| Trade receivables | 40 | €21,436 | €10,485 | -€10,952 | -51.1% |
| Other amounts receivable | 41 | €445 | €445 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,679 | €4,964 | +€285 | +6.1% |
| Total equity and liabilities | 10/49 | €28,710 | €18,044 | -€10,667 | -37.2% |
| Equity | 10/15 | -€112,669 | -€71,017 | +€41,652 | +37.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €403 | €403 | = | 0.0% |
| Non-distributable reserves | 130/1 | €403 | €403 | = | 0.0% |
| Reserves not available under the articles | 1311 | €403 | €403 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,672 | -€90,020 | +€41,652 | +31.6% |
| Amounts payable | 17/49 | €141,379 | €89,060 | -€52,319 | -37.0% |
| Amounts payable within one year | 42/48 | €141,379 | €89,060 | -€52,319 | -37.0% |
| Trade debts | 44 | €11,163 | €15,677 | +€4,514 | +40.4% |
| Suppliers | 440/4 | €11,163 | €15,677 | +€4,514 | +40.4% |
| Advances received on contracts in progress | 46 | €14,870 | - | -€14,870 | |
| Taxes, remuneration and social security | 45 | €43,048 | €37,920 | -€5,128 | -11.9% |
| Taxes | 450/3 | €43,048 | €37,920 | -€5,128 | -11.9% |
| Other amounts payable | 47/48 | €72,298 | €35,462 | -€36,835 | -50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,006 | - | -€5,006 | |
| Other operating charges | 640/8 | €4,482 | €1,855 | -€2,628 | -58.6% |
| Gross operating margin | 9900 | €7,039 | €45,905 | +€38,866 | +552.2% |
| Operating profit (loss) | 9901 | -€2,450 | €44,050 | +€46,500 | |
| Financial charges | 65/66B | €375 | €2,398 | +€2,023 | +539.4% |
| Recurring financial charges | 65 | €375 | €2,398 | +€2,023 | +539.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,825 | €41,652 | +€44,477 | |
| Profit (loss) for the period | 9904 | -€2,825 | €41,652 | +€44,477 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,825 | €41,652 | +€44,477 |
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 7 October 2026 via checked.be.