ROVEBA: 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.
ROVEBA
Largest movements
- Receivables within one year -€16,650
down €16,650 (-6.8%), from €245,377 to €228,727
of which Trade receivables: -€10,000
- Cash +€7,888
up €7,888 (+2.0%), from €389,073 to €396,960
mainly Receivables within one year (+€16,650) and Depreciation (+€4,401)
- Profit (loss) carried forward -€16,566
down €16,566 (-25.2%), from -€65,658 to -€82,224
- Other operating charges +€1,290
up €1,290 (+91.2%), from €1,415 to €2,705
- Gross operating margin +€978
up €978 (+9.8%), from -€10,005 to -€9,026
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 | €701,163 | €688,205 | -€12,958 | -1.8% |
| Fixed assets | 21/28 | €63,982 | €59,581 | -€4,401 | -6.9% |
| Tangible fixed assets | 22/27 | €63,982 | €59,581 | -€4,401 | -6.9% |
| Land and buildings | 22 | €63,982 | €59,581 | -€4,401 | -6.9% |
| Current assets | 29/58 | €637,181 | €628,624 | -€8,557 | -1.3% |
| Amounts receivable within one year | 40/41 | €245,377 | €228,727 | -€16,650 | -6.8% |
| Trade receivables | 40 | €200,000 | €190,000 | -€10,000 | -5.0% |
| Other amounts receivable | 41 | €45,377 | €38,727 | -€6,650 | -14.7% |
| Cash at bank and in hand | 54/58 | €389,073 | €396,960 | +€7,888 | +2.0% |
| Deferred charges and accrued income | 490/1 | €2,731 | €2,937 | +€205 | +7.5% |
| Total equity and liabilities | 10/49 | €701,163 | €688,205 | -€12,958 | -1.8% |
| Equity | 10/15 | €696,184 | €679,617 | -€16,566 | -2.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €731,841 | €731,841 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €728,841 | €728,841 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,658 | -€82,224 | -€16,566 | -25.2% |
| Amounts payable | 17/49 | €4,979 | €8,587 | +€3,608 | +72.5% |
| Amounts payable within one year | 42/48 | €4,979 | €8,587 | +€3,608 | +72.5% |
| Trade debts | 44 | €3,752 | €7,360 | +€3,608 | +96.2% |
| Suppliers | 440/4 | €3,752 | €7,360 | +€3,608 | +96.2% |
| Other amounts payable | 47/48 | €1,227 | €1,227 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,401 | €4,401 | = | 0.0% |
| Other operating charges | 640/8 | €1,415 | €2,705 | +€1,290 | +91.2% |
| Gross operating margin | 9900 | -€10,005 | -€9,026 | +€978 | +9.8% |
| Operating profit (loss) | 9901 | -€15,821 | -€16,132 | -€311 | -2.0% |
| Financial income | 75/76B | €46 | €0 | -€46 | -100.0% |
| Recurring financial income | 75 | €46 | €0 | -€46 | -100.0% |
| Financial charges | 65/66B | €409 | €434 | +€25 | +6.2% |
| Recurring financial charges | 65 | €409 | €434 | +€25 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,184 | -€16,566 | -€382 | -2.4% |
| Profit (loss) for the period | 9904 | -€16,184 | -€16,566 | -€382 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,184 | -€16,566 | -€382 | -2.4% |
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 29 September 2026 via checked.be.