RoVi Consulting: 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 Consulting
Largest movements
- Current investments +€19,500
up €19,500 (+55.7%), from €35,000 to €54,500
- Tangible fixed assets -€12,585
down €12,585 (-29.1%), from €43,291 to €30,706
of which Furniture and vehicles: -€11,678
- Receivables within one year +€7,072
up €7,072 (+92.9%), from €7,616 to €14,688
of which Trade receivables: +€6,879
- Cash -€3,999
down €3,999 (-13.9%), from €28,744 to €24,746
mainly Current investments (-€19,500) and Contributions, distributions and other (-€12,500)
- Other debts +€11,523
up €11,523 (+208%), from €5,549 to €17,072
- Debts after one year -€11,014
down €11,014 (-46.8%), from €23,553 to €12,539
- Tax, wage and social debts +€7,078
up €7,078 (+265%), from €2,669 to €9,748
of which Taxes: +€8,640
- Trade debts +€2,525
up €2,525 (+105%), from €2,409 to €4,934
- Gross operating margin -€1,466
down €1,466 (-4.5%), from €32,349 to €30,884
- Financial income +€503
new in 2025: €503
- Financial charges -€470
down €470 (-23.3%), from €2,012 to €1,542
- Other operating charges +€345
up €345 (+71.1%), from €486 to €831
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 | €114,694 | €124,686 | +€9,992 | +8.7% |
| Fixed assets | 21/28 | €43,291 | €30,706 | -€12,585 | -29.1% |
| Tangible fixed assets | 22/27 | €43,291 | €30,706 | -€12,585 | -29.1% |
| Furniture and vehicles | 24 | €35,193 | €23,515 | -€11,678 | -33.2% |
| Other tangible fixed assets | 26 | €8,098 | €7,191 | -€907 | -11.2% |
| Current assets | 29/58 | €71,403 | €93,980 | +€22,577 | +31.6% |
| Amounts receivable within one year | 40/41 | €7,616 | €14,688 | +€7,072 | +92.9% |
| Trade receivables | 40 | €7,109 | €13,988 | +€6,879 | +96.8% |
| Other amounts receivable | 41 | €507 | €700 | +€193 | +38.1% |
| Current investments | 50/53 | €35,000 | €54,500 | +€19,500 | +55.7% |
| Cash at bank and in hand | 54/58 | €28,744 | €24,746 | -€3,999 | -13.9% |
| Deferred charges and accrued income | 490/1 | €43 | €47 | +€4 | +9.5% |
| Total equity and liabilities | 10/49 | €114,694 | €124,686 | +€9,992 | +8.7% |
| Equity | 10/15 | €67,945 | €67,062 | -€883 | -1.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,945 | €57,062 | -€883 | -1.5% |
| Amounts payable | 17/49 | €46,749 | €57,624 | +€10,875 | +23.3% |
| Amounts payable after more than one year | 17 | €23,553 | €12,539 | -€11,014 | -46.8% |
| Financial debts | 170/4 | €23,553 | €12,539 | -€11,014 | -46.8% |
| Amounts payable within one year | 42/48 | €21,130 | €42,768 | +€21,638 | +102% |
| Current portion of amounts payable after more than one year | 42 | €10,502 | €11,014 | +€512 | +4.9% |
| Trade debts | 44 | €2,409 | €4,934 | +€2,525 | +105% |
| Suppliers | 440/4 | €2,409 | €4,934 | +€2,525 | +105% |
| Taxes, remuneration and social security | 45 | €2,669 | €9,748 | +€7,078 | +265% |
| Taxes | 450/3 | €1,107 | €9,748 | +€8,640 | +780% |
| Remuneration and social security | 454/9 | €1,562 | €0 | -€1,562 | -100% |
| Other amounts payable | 47/48 | €5,549 | €17,072 | +€11,523 | +208% |
| Accrued charges and deferred income | 492/3 | €2,066 | €2,317 | +€251 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,565 | €12,585 | +€20 | +0.2% |
| Other operating charges | 640/8 | €486 | €831 | +€345 | +71.1% |
| Gross operating margin | 9900 | €32,349 | €30,884 | -€1,466 | -4.5% |
| Operating profit (loss) | 9901 | €19,299 | €17,468 | -€1,831 | -9.5% |
| Financial income | 75/76B | - | €503 | +€503 | |
| Recurring financial income | 75 | - | €503 | +€503 | |
| Financial charges | 65/66B | €2,012 | €1,542 | -€470 | -23.3% |
| Recurring financial charges | 65 | €2,012 | €1,542 | -€470 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €17,287 | €16,428 | -€859 | -5.0% |
| Income taxes | 67/77 | €4,643 | €4,811 | +€168 | +3.6% |
| Profit (loss) for the period | 9904 | €12,644 | €11,617 | -€1,027 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,644 | €11,617 | -€1,027 | -8.1% |
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 26 October 2026 via checked.be.