ROVERTA 2: 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.
ROVERTA 2
Largest movements
- Receivables within one year +€33,474
up €33,474 (+5.5%), from €605,027 to €638,501
of which Other amounts receivable: +€32,437
- Cash +€6,843
up €6,843 (+43,420%), from €16 to €6,859
mainly Net result for the year (+€43,630) and Tax, wage and social debts (+€5,180)
- Reserves +€43,630
up €43,630 (+7.9%), from €553,925 to €597,555
- Financial charges -€188,360
down €188,360 (-98.8%), from €190,715 to €2,355
of which Non-recurring financial charges: -€188,214
- Financial income -€177,210
down €177,210 (-100.0%), from €177,210 to €0
- Gross operating margin +€5,076
up €5,076 (+8.0%), from €63,515 to €68,591
- Taxes +€1,437
up €1,437 (+7.2%), from €19,829 to €21,266
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 | €613,039 | €653,356 | +€40,317 | +6.6% |
| Fixed assets | 21/28 | €7,996 | €7,996 | = | 0.0% |
| Financial fixed assets | 28 | €7,996 | €7,996 | = | 0.0% |
| Current assets | 29/58 | €605,043 | €645,360 | +€40,317 | +6.7% |
| Amounts receivable within one year | 40/41 | €605,027 | €638,501 | +€33,474 | +5.5% |
| Trade receivables | 40 | €4,315 | €5,352 | +€1,037 | +24.0% |
| Other amounts receivable | 41 | €600,712 | €633,149 | +€32,437 | +5.4% |
| Cash at bank and in hand | 54/58 | €16 | €6,859 | +€6,843 | +43,420% |
| Total equity and liabilities | 10/49 | €613,039 | €653,356 | +€40,317 | +6.6% |
| Equity | 10/15 | €572,525 | €616,155 | +€43,630 | +7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €553,925 | €597,555 | +€43,630 | +7.9% |
| Distributable reserves | 133 | €553,925 | €597,555 | +€43,630 | +7.9% |
| Amounts payable | 17/49 | €40,515 | €37,201 | -€3,313 | -8.2% |
| Amounts payable after more than one year | 17 | €4,283 | - | -€4,283 | |
| Financial debts | 170/4 | €4,283 | - | -€4,283 | |
| Amounts payable within one year | 42/48 | €36,232 | €37,201 | +€969 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €4,199 | €4,283 | +€84 | +2.0% |
| Financial debts | 43 | €7,678 | €4,167 | -€3,511 | -45.7% |
| Credit institutions | 430/8 | €7,678 | €4,167 | -€3,511 | -45.7% |
| Trade debts | 44 | €940 | €157 | -€783 | -83.3% |
| Suppliers | 440/4 | €940 | €157 | -€783 | -83.3% |
| Taxes, remuneration and social security | 45 | €23,415 | €28,595 | +€5,180 | +22.1% |
| Taxes | 450/3 | €23,415 | €28,595 | +€5,180 | +22.1% |
| Remuneration, social security and pensions | 62 | €63 | - | -€63 | |
| Other operating charges | 640/8 | €1,108 | €1,155 | +€47 | +4.3% |
| Non-recurring operating charges | 66A | €261 | €184 | -€77 | -29.5% |
| Gross operating margin | 9900 | €63,515 | €68,591 | +€5,076 | +8.0% |
| Operating profit (loss) | 9901 | €62,083 | €67,251 | +€5,169 | +8.3% |
| Financial income | 75/76B | €177,210 | €0 | -€177,210 | -100.0% |
| Recurring financial income | 75 | €177,210 | €0 | -€177,210 | -100.0% |
| Financial charges | 65/66B | €190,715 | €2,355 | -€188,360 | -98.8% |
| Recurring financial charges | 65 | €2,501 | €2,355 | -€146 | -5.9% |
| Non-recurring financial charges | 66B | €188,214 | - | -€188,214 | |
| Profit (loss) for the period before taxes | 9903 | €48,578 | €64,896 | +€16,318 | +33.6% |
| Income taxes | 67/77 | €19,829 | €21,266 | +€1,437 | +7.2% |
| Profit (loss) for the period | 9904 | €28,749 | €43,630 | +€14,881 | +51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,749 | €43,630 | +€14,881 | +51.8% |
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 22 October 2026 via checked.be.