ROVASSIST: 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.
What changed
ROVASSIST
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€8,248
2024 · €13,356-€5,108
Equity
€192,321
2024 · €184,073+€8,248
Cash
€33,131
2024 · €45,104-€11,974
Balance sheet total
€1.4m
2024 · €1.5m-€43,389
Largest movements
Assets
- Tangible fixed assets -€43,152
down €43,152 (-3.1%), from €1.4m to €1.4m
of which Land and buildings: -€44,876
Equity and liabilities
- Current portion of long-term debt -€49,140
down €49,140 (-55.2%), from €89,075 to €39,935
- Debts after one year -€39,935
down €39,935 (-12.2%), from €327,257 to €287,322
- Other debts +€36,984
up €36,984 (+8.0%), from €463,509 to €500,494
Income statement
- Financial charges -€5,110
down €5,110 (-11.7%), from €43,849 to €38,739
- Gross operating margin -€4,621
down €4,621 (-3.9%), from €118,449 to €113,828
- Taxes +€3,998
up €3,998 (+22,211%), from €18 to €4,016
- Depreciation +€1,438
up €1,438 (+2.7%), from €53,602 to €55,040
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.
Result 2024
€13,356
Gross operating margin
-€4,621
Depreciation
-€1,438
Other operating charges
-€146
Financial income
-€15
Financial charges
+€5,110
Taxes
-€3,998
Result 2025
€8,248
raises the resultlowers the result
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.
From operations
+€87,979
Investment
-€11,888
Financing
-€88,065
Cash 2024
€45,104
From operations (derived)
+€87,979
Net result for the year
+€8,248
Depreciation
+€55,040
Receivables within one year
-€3,548
Deferred charges and accrued income
-€8,189
Trade debts
+€3,525
Tax, wage and social debts
-€1,775
Other debts
+€36,984
Accrued charges and deferred income
-€2,307
Investment (derived)
-€11,888
Investment in fixed assets (net)
-€11,888
Financing
-€88,065
Debts after one year
-€39,935
Current portion of long-term debt
-€49,140
Short-term financial debts
+€1,009
Cash 2025
€33,131
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,452,554 | €1,409,165 | -€43,389 | -3.0% |
| Fixed assets | 21/28 | €1,395,904 | €1,352,752 | -€43,152 | -3.1% |
| Tangible fixed assets | 22/27 | €1,395,904 | €1,352,752 | -€43,152 | -3.1% |
| Land and buildings | 22 | €1,380,699 | €1,335,822 | -€44,876 | -3.3% |
| Plant, machinery and equipment | 23 | €10,535 | €14,133 | +€3,598 | +34.2% |
| Furniture and vehicles | 24 | €4,671 | €2,797 | -€1,875 | -40.1% |
| Current assets | 29/58 | €56,650 | €56,413 | -€237 | -0.4% |
| Amounts receivable within one year | 40/41 | €10,861 | €14,408 | +€3,548 | +32.7% |
| Trade receivables | 40 | €10,861 | €14,318 | +€3,458 | +31.8% |
| Other amounts receivable | 41 | €0 | €90 | +€90 | |
| Cash at bank and in hand | 54/58 | €45,104 | €33,131 | -€11,974 | -26.5% |
| Deferred charges and accrued income | 490/1 | €685 | €8,874 | +€8,189 | +1,196% |
| Total equity and liabilities | 10/49 | €1,452,554 | €1,409,165 | -€43,389 | -3.0% |
| Equity | 10/15 | €184,073 | €192,321 | +€8,248 | +4.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €123,665 | €130,321 | +€6,656 | +5.4% |
| Distributable reserves | 133 | €123,665 | €130,321 | +€6,656 | +5.4% |
| Profit (loss) carried forward | 14 | -€1,592 | €0 | +€1,592 | |
| Amounts payable | 17/49 | €1,268,481 | €1,216,844 | -€51,637 | -4.1% |
| Amounts payable after more than one year | 17 | €327,257 | €287,322 | -€39,935 | -12.2% |
| Financial debts | 170/4 | €327,257 | €287,322 | -€39,935 | -12.2% |
| Amounts payable within one year | 42/48 | €907,140 | €897,745 | -€9,395 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €89,075 | €39,935 | -€49,140 | -55.2% |
| Financial debts | 43 | €350,000 | €351,009 | +€1,009 | +0.3% |
| Credit institutions | 430/8 | €350,000 | €351,009 | +€1,009 | +0.3% |
| Trade debts | 44 | €336 | €3,862 | +€3,525 | +1,048% |
| Suppliers | 440/4 | €336 | €3,862 | +€3,525 | +1,048% |
| Taxes, remuneration and social security | 45 | €4,220 | €2,445 | -€1,775 | -42.1% |
| Taxes | 450/3 | €4,220 | €2,445 | -€1,775 | -42.1% |
| Other amounts payable | 47/48 | €463,509 | €500,494 | +€36,984 | +8.0% |
| Accrued charges and deferred income | 492/3 | €34,083 | €31,776 | -€2,307 | -6.8% |
| Non-recurring operating income | 76A | €1,134 | €0 | -€1,134 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,602 | €55,040 | +€1,438 | +2.7% |
| Other operating charges | 640/8 | €7,639 | €7,785 | +€146 | +1.9% |
| Gross operating margin | 9900 | €118,449 | €113,828 | -€4,621 | -3.9% |
| Operating profit (loss) | 9901 | €57,208 | €51,003 | -€6,205 | -10.8% |
| Financial income | 75/76B | €15 | €0 | -€15 | -100% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -100% |
| Financial charges | 65/66B | €43,849 | €38,739 | -€5,110 | -11.7% |
| Recurring financial charges | 65 | €43,849 | €38,739 | -€5,110 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €13,374 | €12,264 | -€1,110 | -8.3% |
| Income taxes | 67/77 | €18 | €4,016 | +€3,998 | +22,211% |
| Profit (loss) for the period | 9904 | €13,356 | €8,248 | -€5,108 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,356 | €8,248 | -€5,108 | -38.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.