RoVi: 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.
RoVi
Largest movements
- Cash +€21,156
up €21,156 (+74.3%), from €28,468 to €49,624
mainly Net result for the year (+€17,055) and Tax, wage and social debts (+€3,735)
- Reserves +€17,055
up €17,055 (+81.1%), from €21,040 to €38,095
- Tax, wage and social debts +€3,735
up €3,735 (+31.0%), from €12,039 to €15,773
- Gross operating margin -€582
down €582 (-2.3%), from €24,969 to €24,387
- Financial charges -€458
down €458 (-24.3%), from €1,889 to €1,431
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 | €39,231 | €60,123 | +€20,893 | +53.3% |
| Fixed assets | 21/28 | €1,310 | €971 | -€338 | -25.8% |
| Tangible fixed assets | 22/27 | €1,310 | €971 | -€338 | -25.8% |
| Plant, machinery and equipment | 23 | €1,310 | €971 | -€338 | -25.8% |
| Current assets | 29/58 | €37,921 | €59,152 | +€21,231 | +56.0% |
| Amounts receivable within one year | 40/41 | €9,453 | €9,528 | +€75 | +0.8% |
| Trade receivables | 40 | €9,453 | €9,528 | +€75 | +0.8% |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €28,468 | €49,624 | +€21,156 | +74.3% |
| Total equity and liabilities | 10/49 | €39,231 | €60,123 | +€20,893 | +53.3% |
| Equity | 10/15 | €25,540 | €42,595 | +€17,055 | +66.8% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €21,040 | €38,095 | +€17,055 | +81.1% |
| Distributable reserves | 133 | €21,040 | €38,095 | +€17,055 | +81.1% |
| Amounts payable | 17/49 | €13,690 | €17,528 | +€3,838 | +28.0% |
| Amounts payable within one year | 42/48 | €13,690 | €17,528 | +€3,838 | +28.0% |
| Trade debts | 44 | €1,532 | €1,225 | -€307 | -20.0% |
| Suppliers | 440/4 | €1,532 | €1,225 | -€307 | -20.0% |
| Taxes, remuneration and social security | 45 | €12,039 | €15,773 | +€3,735 | +31.0% |
| Taxes | 450/3 | €12,039 | €15,773 | +€3,735 | +31.0% |
| Other amounts payable | 47/48 | €119 | €529 | +€410 | +343.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €338 | €338 | -€0 | 0.0% |
| Other operating charges | 640/8 | €107 | €66 | -€41 | -38.7% |
| Gross operating margin | 9900 | €24,969 | €24,387 | -€582 | -2.3% |
| Operating profit (loss) | 9901 | €24,524 | €23,983 | -€541 | -2.2% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €1,889 | €1,431 | -€458 | -24.3% |
| Recurring financial charges | 65 | €1,889 | €1,431 | -€458 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €22,634 | €22,555 | -€79 | -0.3% |
| Income taxes | 67/77 | €5,623 | €5,500 | -€123 | -2.2% |
| Profit (loss) for the period | 9904 | €17,012 | €17,055 | +€44 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,012 | €17,055 | +€44 | +0.3% |
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 7 October 2026 via checked.be.