ROVEST: 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.
ROVEST
Largest movements
- Cash +€34,382
up €34,382 (+24.6%), from €139,746 to €174,129
mainly Other debts (+€27,492) and Depreciation (+€24,092)
- Tangible fixed assets -€24,092
down €24,092 (-2.6%), from €909,157 to €885,065
- Other debts +€27,492
up €27,492 (+2.0%), from €1.4m to €1.4m
- Financial income +€8,064
up €8,064 (+50.6%), from €15,944 to €24,008
- Gross operating margin +€7,719
up €7,719 (+31.7%), from €24,323 to €32,042
- Taxes +€6,393
up €6,393 (+24513.5%), from €26 to €6,419
- Other operating charges -€582
down €582 (-16.4%), from €3,538 to €2,956
- Financial charges +€439
up €439 (+1.6%), from €27,053 to €27,492
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 | €2,125,470 | €2,148,955 | +€23,485 | +1.1% |
| Fixed assets | 21/28 | €909,157 | €885,065 | -€24,092 | -2.6% |
| Tangible fixed assets | 22/27 | €909,157 | €885,065 | -€24,092 | -2.6% |
| Land and buildings | 22 | €909,157 | €885,065 | -€24,092 | -2.6% |
| Current assets | 29/58 | €1,216,313 | €1,263,890 | +€47,578 | +3.9% |
| Amounts receivable within one year | 40/41 | €66,254 | €63,510 | -€2,744 | -4.1% |
| Other amounts receivable | 41 | €66,254 | €63,510 | -€2,744 | -4.1% |
| Current investments | 50/53 | €1,010,312 | €1,026,251 | +€15,939 | +1.6% |
| Cash at bank and in hand | 54/58 | €139,746 | €174,129 | +€34,382 | +24.6% |
| Total equity and liabilities | 10/49 | €2,125,470 | €2,148,955 | +€23,485 | +1.1% |
| Equity | 10/15 | €612,764 | €611,484 | -€1,280 | -0.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €551,264 | €549,984 | -€1,280 | -0.2% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €340,999 | €330,109 | -€10,891 | -3.2% |
| Distributable reserves | 133 | €204,115 | €213,725 | +€9,610 | +4.7% |
| Provisions and deferred taxes | 16 | €113,667 | €110,036 | -€3,630 | -3.2% |
| Deferred taxes | 168 | €113,667 | €110,036 | -€3,630 | -3.2% |
| Amounts payable | 17/49 | €1,399,039 | €1,427,435 | +€28,396 | +2.0% |
| Amounts payable within one year | 42/48 | €1,399,039 | €1,427,435 | +€28,396 | +2.0% |
| Trade debts | 44 | - | €903 | +€903 | |
| Suppliers | 440/4 | - | €903 | +€903 | |
| Other amounts payable | 47/48 | €1,399,039 | €1,426,531 | +€27,492 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,092 | €24,092 | = | 0.0% |
| Other operating charges | 640/8 | €3,538 | €2,956 | -€582 | -16.4% |
| Gross operating margin | 9900 | €24,323 | €32,042 | +€7,719 | +31.7% |
| Operating profit (loss) | 9901 | -€3,307 | €4,993 | +€8,301 | |
| Financial income | 75/76B | €15,944 | €24,008 | +€8,064 | +50.6% |
| Recurring financial income | 75 | €15,944 | €24,008 | +€8,064 | +50.6% |
| Financial charges | 65/66B | €27,053 | €27,492 | +€439 | +1.6% |
| Recurring financial charges | 65 | €27,053 | €27,492 | +€439 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,416 | €1,509 | +€15,925 | |
| Transfer from deferred taxes | 780 | €3,630 | €3,630 | = | 0.0% |
| Income taxes | 67/77 | €26 | €6,419 | +€6,393 | +24513.5% |
| Profit (loss) for the period | 9904 | -€10,812 | -€1,280 | +€9,532 | +88.2% |
| Transfer from tax-exempt reserves | 789 | €10,891 | €10,891 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78 | €9,610 | +€9,532 | +12183.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.