ROVERS PROJECTEN: 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.
ROVERS PROJECTEN
Largest movements
- Cash +€125,327
up €125,327 (+270%), from €46,456 to €171,783
mainly Receivables within one year (+€77,764) and Net result for the year (+€71,782)
- Receivables within one year -€77,764
down €77,764 (-44.9%), from €173,172 to €95,408
of which Trade receivables: -€139,425
- Deferred charges and accrued income -€31,426
down €31,426 (-61.8%), from €50,866 to €19,440
- Receivables after one year +€10,000
up €10,000 (+5.0%), from €201,500 to €211,500
- Tangible fixed assets -€5,659
down €5,659 (-82.1%), from €6,889 to €1,230
of which Furniture and vehicles: -€5,361
- Reserves +€71,782
up €71,782 (+17.9%), from €399,911 to €471,693
- Trade debts -€52,189
down €52,189 (-72.7%), from €71,778 to €19,588
- Financial income +€120,737
up €120,737 (+329%), from €36,752 to €157,489
- Gross operating margin -€47,773
down €47,773 (-297%), from -€16,093 to -€63,866
- Taxes +€6,206
up €6,206 (+267%), from €2,320 to €8,526
- Other operating charges +€3,297
up €3,297 (+74.5%), from €4,424 to €7,721
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €488,989 | €509,467 | +€20,478 | +4.2% |
| Fixed assets | 21/28 | €16,995 | €11,336 | -€5,659 | -33.3% |
| Tangible fixed assets | 22/27 | €6,889 | €1,230 | -€5,659 | -82.1% |
| Plant, machinery and equipment | 23 | €325 | €28 | -€298 | -91.5% |
| Furniture and vehicles | 24 | €6,564 | €1,202 | -€5,361 | -81.7% |
| Financial fixed assets | 28 | €10,106 | €10,106 | = | 0.0% |
| Current assets | 29/58 | €471,994 | €498,131 | +€26,137 | +5.5% |
| Amounts receivable after more than one year | 29 | €201,500 | €211,500 | +€10,000 | +5.0% |
| Other amounts receivable | 291 | €201,500 | €211,500 | +€10,000 | +5.0% |
| Amounts receivable within one year | 40/41 | €173,172 | €95,408 | -€77,764 | -44.9% |
| Trade receivables | 40 | €158,492 | €19,067 | -€139,425 | -88.0% |
| Other amounts receivable | 41 | €14,680 | €76,341 | +€61,661 | +420% |
| Cash at bank and in hand | 54/58 | €46,456 | €171,783 | +€125,327 | +270% |
| Deferred charges and accrued income | 490/1 | €50,866 | €19,440 | -€31,426 | -61.8% |
| Total equity and liabilities | 10/49 | €488,989 | €509,467 | +€20,478 | +4.2% |
| Equity | 10/15 | €412,311 | €484,093 | +€71,782 | +17.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €399,911 | €471,693 | +€71,782 | +17.9% |
| Distributable reserves | 133 | €399,911 | €471,693 | +€71,782 | +17.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €76,677 | €25,374 | -€51,303 | -66.9% |
| Amounts payable within one year | 42/48 | €76,453 | €23,114 | -€53,338 | -69.8% |
| Trade debts | 44 | €71,778 | €19,588 | -€52,189 | -72.7% |
| Suppliers | 440/4 | €71,778 | €19,588 | -€52,189 | -72.7% |
| Advances received on contracts in progress | 46 | €951 | €0 | -€951 | -100% |
| Taxes, remuneration and social security | 45 | €3,345 | €3,526 | +€181 | +5.4% |
| Taxes | 450/3 | €3,345 | €3,526 | +€181 | +5.4% |
| Other amounts payable | 47/48 | €379 | €0 | -€379 | -100% |
| Accrued charges and deferred income | 492/3 | €225 | €2,260 | +€2,035 | +906% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €676 | €686 | +€10 | +1.5% |
| Other operating charges | 640/8 | €4,424 | €7,721 | +€3,297 | +74.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€16,093 | -€63,866 | -€47,773 | -297% |
| Operating profit (loss) | 9901 | -€21,194 | -€72,273 | -€51,080 | -241% |
| Financial income | 75/76B | €36,752 | €157,489 | +€120,737 | +329% |
| Recurring financial income | 75 | €36,752 | €157,489 | +€120,737 | +329% |
| Financial charges | 65/66B | €4,357 | €4,908 | +€551 | +12.7% |
| Recurring financial charges | 65 | €4,357 | €4,908 | +€551 | +12.7% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €11,202 | €80,308 | +€69,106 | +617% |
| Income taxes | 67/77 | €2,320 | €8,526 | +€6,206 | +267% |
| Profit (loss) for the period | 9904 | €8,881 | €71,782 | +€62,900 | +708% |
| Profit (loss) for the period to be appropriated | 9905 | €8,881 | €71,782 | +€62,900 | +708% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.