ROVEE MANAGEMENT: 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.
ROVEE MANAGEMENT
Largest movements
- Receivables within one year -€94,166
down €94,166 (-22.7%), from €414,021 to €319,855
of which Trade receivables: -€94,350
- Tangible fixed assets -€19,713
down €19,713 (-17.3%), from €114,098 to €94,385
of which Furniture and vehicles: -€15,890
- Other debts -€80,989
down €80,989 (-7.4%), from €1.1m to €1.0m
- Trade debts -€27,411
down €27,411 (-47.3%), from €57,958 to €30,547
- Profit (loss) carried forward -€8,170
down €8,170 (-1.3%), from -€630,164 to -€638,334
- Gross operating margin -€24,456
down €24,456 (-57.5%), from €42,523 to €18,067
- Other operating charges -€1,129
down €1,129 (-19.3%), from €5,841 to €4,712
- Depreciation +€849
up €849 (+4.5%), from €18,864 to €19,713
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 | €594,729 | €483,908 | -€110,821 | -18.6% |
| Fixed assets | 21/28 | €114,098 | €94,385 | -€19,713 | -17.3% |
| Tangible fixed assets | 22/27 | €114,098 | €94,385 | -€19,713 | -17.3% |
| Land and buildings | 22 | €42,000 | €42,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,711 | €1,916 | -€1,795 | -48.4% |
| Furniture and vehicles | 24 | €61,558 | €45,668 | -€15,890 | -25.8% |
| Other tangible fixed assets | 26 | €6,829 | €4,801 | -€2,028 | -29.7% |
| Current assets | 29/58 | €480,631 | €389,523 | -€91,108 | -19.0% |
| Stocks and contracts in progress | 3 | €57,466 | €57,466 | = | 0.0% |
| Contracts in progress | 37 | €57,466 | €57,466 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €414,021 | €319,855 | -€94,166 | -22.7% |
| Trade receivables | 40 | €414,021 | €319,671 | -€94,350 | -22.8% |
| Other amounts receivable | 41 | €0 | €184 | +€184 | |
| Cash at bank and in hand | 54/58 | €6,777 | €11,469 | +€4,692 | +69.2% |
| Deferred charges and accrued income | 490/1 | €2,367 | €734 | -€1,633 | -69.0% |
| Total equity and liabilities | 10/49 | €594,729 | €483,908 | -€110,821 | -18.6% |
| Equity | 10/15 | -€607,051 | -€615,221 | -€8,170 | -1.3% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €2,113 | €2,113 | = | 0.0% |
| Tax-exempt reserves | 132 | €13 | €13 | = | 0.0% |
| Distributable reserves | 133 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€630,164 | -€638,334 | -€8,170 | -1.3% |
| Amounts payable | 17/49 | €1,201,780 | €1,099,129 | -€102,651 | -8.5% |
| Amounts payable after more than one year | 17 | €45,000 | €45,000 | = | 0.0% |
| Financial debts | 170/4 | €45,000 | €45,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,156,780 | €1,054,129 | -€102,651 | -8.9% |
| Trade debts | 44 | €57,958 | €30,547 | -€27,411 | -47.3% |
| Suppliers | 440/4 | €57,958 | €30,547 | -€27,411 | -47.3% |
| Taxes, remuneration and social security | 45 | €6,089 | €11,838 | +€5,749 | +94.4% |
| Taxes | 450/3 | €6,089 | €11,838 | +€5,749 | +94.4% |
| Other amounts payable | 47/48 | €1,092,733 | €1,011,745 | -€80,989 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,864 | €19,713 | +€849 | +4.5% |
| Other operating charges | 640/8 | €5,841 | €4,712 | -€1,129 | -19.3% |
| Gross operating margin | 9900 | €42,523 | €18,067 | -€24,456 | -57.5% |
| Operating profit (loss) | 9901 | €17,818 | -€6,358 | -€24,177 | |
| Financial income | 75/76B | €0 | €74 | +€74 | |
| Recurring financial income | 75 | €0 | €74 | +€74 | |
| Financial charges | 65/66B | €629 | €505 | -€124 | -19.7% |
| Recurring financial charges | 65 | €629 | €505 | -€124 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €17,189 | -€6,789 | -€23,978 | |
| Income taxes | 67/77 | €1,501 | €1,381 | -€120 | -8.0% |
| Profit (loss) for the period | 9904 | €15,688 | -€8,170 | -€23,858 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,688 | -€8,170 | -€23,858 |
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.