ROVERAM: 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.
ROVERAM
Largest movements
- Receivables within one year -€6,000
down €6,000 (-2.4%), from €248,805 to €242,805
of which Other amounts receivable: -€6,000
- Profit (loss) carried forward -€54,161
down €54,161 (-3.4%), from -€1.6m to -€1.7m
- Other debts +€34,149
up €34,149 (+4.2%), from €811,272 to €845,420
- Trade debts +€7,086
up €7,086 (+26.8%), from €26,473 to €33,559
- Debts after one year +€7,038
up €7,038 (+0.8%), from €841,266 to €848,303
- Gross operating margin -€23,238
down €23,238, from €21,102 to -€2,136
- Financial charges -€3,335
down €3,335 (-11.4%), from €29,299 to €25,964
- Other operating charges +€747
up €747 (+3.0%), from €25,134 to €25,881
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 | €469,592 | €463,703 | -€5,889 | -1.3% |
| Fixed assets | 21/28 | €220,699 | €220,519 | -€180 | -0.1% |
| Tangible fixed assets | 22/27 | €220,699 | €220,519 | -€180 | -0.1% |
| Land and buildings | 22 | €219,675 | €219,675 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,024 | €844 | -€180 | -17.6% |
| Current assets | 29/58 | €248,892 | €243,183 | -€5,709 | -2.3% |
| Amounts receivable within one year | 40/41 | €248,805 | €242,805 | -€6,000 | -2.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €248,805 | €242,805 | -€6,000 | -2.4% |
| Cash at bank and in hand | 54/58 | €87 | €378 | +€291 | +333.4% |
| Total equity and liabilities | 10/49 | €469,592 | €463,703 | -€5,889 | -1.3% |
| Equity | 10/15 | -€1,459,419 | -€1,513,580 | -€54,161 | -3.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €77,342 | €77,342 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €71,142 | €71,142 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,598,762 | -€1,652,923 | -€54,161 | -3.4% |
| Amounts payable | 17/49 | €1,929,011 | €1,977,283 | +€48,272 | +2.5% |
| Amounts payable after more than one year | 17 | €841,266 | €848,303 | +€7,038 | +0.8% |
| Other amounts payable | 178/9 | €841,266 | €848,303 | +€7,038 | +0.8% |
| Amounts payable within one year | 42/48 | €1,087,745 | €1,128,979 | +€41,234 | +3.8% |
| Financial debts | 43 | €250,000 | €250,000 | = | 0.0% |
| Credit institutions | 430/8 | €250,000 | €250,000 | = | 0.0% |
| Trade debts | 44 | €26,473 | €33,559 | +€7,086 | +26.8% |
| Suppliers | 440/4 | €26,473 | €33,559 | +€7,086 | +26.8% |
| Other amounts payable | 47/48 | €811,272 | €845,420 | +€34,149 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180 | €180 | = | 0.0% |
| Other operating charges | 640/8 | €25,134 | €25,881 | +€747 | +3.0% |
| Gross operating margin | 9900 | €21,102 | -€2,136 | -€23,238 | |
| Operating profit (loss) | 9901 | -€4,212 | -€28,197 | -€23,985 | -569.5% |
| Financial charges | 65/66B | €29,299 | €25,964 | -€3,335 | -11.4% |
| Recurring financial charges | 65 | €29,299 | €25,964 | -€3,335 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€33,511 | -€54,161 | -€20,650 | -61.6% |
| Profit (loss) for the period | 9904 | -€33,511 | -€54,161 | -€20,650 | -61.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,511 | -€54,161 | -€20,650 | -61.6% |
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 8 October 2026 via checked.be.