ROVI: 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.
ROVI
Largest movements
- Tangible fixed assets -€38,928
down €38,928 (-34.2%), from €113,681 to €74,753
of which Furniture and vehicles: -€38,837
- Cash +€16,497
up €16,497 (+83.4%), from €19,786 to €36,283
mainly Depreciation (+€45,392) and Receivables within one year (+€12,372)
- Receivables within one year -€12,372
down €12,372 (-10.9%), from €113,167 to €100,795
of which Trade receivables: -€12,146
- Receivables after one year -€3,923
no longer reported in 2025 (was €3,923)
- Debts after one year -€27,523
down €27,523 (-57.4%), from €47,944 to €20,422
- Trade debts -€9,415
down €9,415 (-39.4%), from €23,878 to €14,463
- Tax, wage and social debts +€6,594
new in 2025: €6,594
- Current portion of long-term debt -€5,246
down €5,246 (-16.0%), from €32,768 to €27,523
- Other debts -€3,800
no longer reported in 2025 (was €3,800)
- Depreciation +€1,540
up €1,540 (+3.5%), from €43,852 to €45,392
- Gross operating margin -€1,180
down €1,180 (-2.3%), from €52,098 to €50,917
- Financial income -€858
down €858 (-16.6%), from €5,173 to €4,316
- Taxes -€732
down €732 (-21.4%), from €3,424 to €2,692
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 | €253,364 | €215,874 | -€37,490 | -14.8% |
| Fixed assets | 21/28 | €113,681 | €74,753 | -€38,928 | -34.2% |
| Tangible fixed assets | 22/27 | €113,681 | €74,753 | -€38,928 | -34.2% |
| Plant, machinery and equipment | 23 | €18,539 | €18,508 | -€31 | -0.2% |
| Furniture and vehicles | 24 | €94,718 | €55,881 | -€38,837 | -41.0% |
| Other tangible fixed assets | 26 | €424 | €364 | -€60 | -14.1% |
| Current assets | 29/58 | €139,683 | €141,121 | +€1,438 | +1.0% |
| Amounts receivable after more than one year | 29 | €3,923 | - | -€3,923 | |
| Other amounts receivable | 291 | €3,923 | - | -€3,923 | |
| Stocks and contracts in progress | 3 | €2,082 | €2,082 | = | 0.0% |
| Stocks | 30/36 | €2,082 | €2,082 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €113,167 | €100,795 | -€12,372 | -10.9% |
| Trade receivables | 40 | €23,516 | €11,370 | -€12,146 | -51.7% |
| Other amounts receivable | 41 | €89,652 | €89,426 | -€226 | -0.3% |
| Cash at bank and in hand | 54/58 | €19,786 | €36,283 | +€16,497 | +83.4% |
| Deferred charges and accrued income | 490/1 | €725 | €1,961 | +€1,236 | +171% |
| Total equity and liabilities | 10/49 | €253,364 | €215,874 | -€37,490 | -14.8% |
| Equity | 10/15 | €144,960 | €146,842 | +€1,882 | +1.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €76,368 | €78,250 | +€1,882 | +2.5% |
| Distributable reserves | 133 | €76,368 | €78,250 | +€1,882 | +2.5% |
| Profit (loss) carried forward | 14 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable | 17/49 | €108,404 | €69,033 | -€39,372 | -36.3% |
| Amounts payable after more than one year | 17 | €47,944 | €20,422 | -€27,523 | -57.4% |
| Financial debts | 170/4 | €47,944 | €20,422 | -€27,523 | -57.4% |
| Amounts payable within one year | 42/48 | €60,446 | €48,579 | -€11,867 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €32,768 | €27,523 | -€5,246 | -16.0% |
| Trade debts | 44 | €23,878 | €14,463 | -€9,415 | -39.4% |
| Suppliers | 440/4 | €23,878 | €14,463 | -€9,415 | -39.4% |
| Taxes, remuneration and social security | 45 | - | €6,594 | +€6,594 | |
| Taxes | 450/3 | - | €6,594 | +€6,594 | |
| Other amounts payable | 47/48 | €3,800 | - | -€3,800 | |
| Accrued charges and deferred income | 492/3 | €14 | €32 | +€18 | +131% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,852 | €45,392 | +€1,540 | +3.5% |
| Other operating charges | 640/8 | €2,642 | €2,391 | -€251 | -9.5% |
| Gross operating margin | 9900 | €52,098 | €50,917 | -€1,180 | -2.3% |
| Operating profit (loss) | 9901 | €5,604 | €3,134 | -€2,469 | -44.1% |
| Financial income | 75/76B | €5,173 | €4,316 | -€858 | -16.6% |
| Recurring financial income | 75 | €5,173 | €4,316 | -€858 | -16.6% |
| Financial charges | 65/66B | €2,772 | €2,876 | +€104 | +3.8% |
| Recurring financial charges | 65 | €2,772 | €2,876 | +€104 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €8,005 | €4,574 | -€3,431 | -42.9% |
| Income taxes | 67/77 | €3,424 | €2,692 | -€732 | -21.4% |
| Profit (loss) for the period | 9904 | €4,581 | €1,882 | -€2,699 | -58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,581 | €1,882 | -€2,699 | -58.9% |
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 27 October 2026 via checked.be.