ROVI-DEVELOPPEMENT: what changed
What changed
ROVI-DEVELOPPEMENT
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
filed annual accounts (NBB)
Net result for the year
-€89,089
2024 · -€3,635-€85,454
Equity
€161,624
2024 · €250,713-€89,089
Cash
€46,629
2024 · €49,864-€3,235
Balance sheet total
€257,479
2024 · €361,213-€103,734
Largest movements
Assets
- Receivables within one year -€98,982
down €98,982 (-33.0%), from €300,286 to €201,304
Equity and liabilities
- Trade debts -€110,498
down €110,498 (-100.0%), from €110,500 to €2
- Provisions +€95,000
new in 2025: €95,000
- Profit (loss) carried forward -€89,089
down €89,089 (-57.3%), from €155,488 to €66,399
Income statement
- Provisions +€95,000
new in 2025: €95,000
- Financial charges -€9,680
down €9,680 (-97.6%), from €9,920 to €240
of which Non-recurring financial charges: -€8,949
- Gross operating margin +€2,095
up €2,095 (+49.3%), from -€4,250 to -€2,155
- Financial income -€1,518
down €1,518 (-13.7%), from €11,063 to €9,545
- Taxes +€852
new in 2025: €852
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€3,635
Gross operating margin
+€2,095
Provisions
-€95,000
Other operating charges
+€142
Financial income
-€1,518
Financial charges
+€9,680
Taxes
-€852
Result 2025
-€89,089
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€3,235
Investment
€0
Financing
€0
Cash 2024
€49,864
From operations (derived)
-€3,235
Net result for the year
-€89,089
Receivables within one year
+€98,982
Deferred charges and accrued income
+€1,518
Provisions
+€95,000
Trade debts
-€110,498
Tax, wage and social debts
+€852
Cash 2025
€46,629
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €361,213 | €257,479 | -€103,734 | -28.7% |
| Current assets | 29/58 | €361,213 | €257,479 | -€103,734 | -28.7% |
| Amounts receivable within one year | 40/41 | €300,286 | €201,304 | -€98,982 | -33.0% |
| Other amounts receivable | 41 | €300,286 | €201,304 | -€98,982 | -33.0% |
| Cash at bank and in hand | 54/58 | €49,864 | €46,629 | -€3,235 | -6.5% |
| Deferred charges and accrued income | 490/1 | €11,063 | €9,545 | -€1,518 | -13.7% |
| Total equity and liabilities | 10/49 | €361,213 | €257,479 | -€103,734 | -28.7% |
| Equity | 10/15 | €250,713 | €161,624 | -€89,089 | -35.5% |
| 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 | €33,725 | €33,725 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,025 | €25,025 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Other | 1319 | €18,875 | €18,875 | = | 0.0% |
| Distributable reserves | 133 | €8,700 | €8,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,488 | €66,399 | -€89,089 | -57.3% |
| Provisions and deferred taxes | 16 | - | €95,000 | +€95,000 | |
| Provisions for liabilities and charges | 160/5 | - | €95,000 | +€95,000 | |
| Other liabilities and charges | 164/5 | - | €95,000 | +€95,000 | |
| Amounts payable | 17/49 | €110,500 | €855 | -€109,645 | -99.2% |
| Amounts payable within one year | 42/48 | €110,500 | €855 | -€109,645 | -99.2% |
| Trade debts | 44 | €110,500 | €2 | -€110,498 | -100.0% |
| Suppliers | 440/4 | €110,500 | €2 | -€110,498 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €852 | +€852 | |
| Taxes | 450/3 | - | €852 | +€852 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €95,000 | +€95,000 | |
| Other operating charges | 640/8 | €529 | €387 | -€142 | -26.8% |
| Gross operating margin | 9900 | -€4,250 | -€2,155 | +€2,095 | +49.3% |
| Operating profit (loss) | 9901 | -€4,779 | -€97,542 | -€92,763 | -1,941% |
| Financial income | 75/76B | €11,063 | €9,545 | -€1,518 | -13.7% |
| Recurring financial income | 75 | €11,063 | €9,545 | -€1,518 | -13.7% |
| Financial charges | 65/66B | €9,920 | €240 | -€9,680 | -97.6% |
| Recurring financial charges | 65 | €971 | €240 | -€731 | -75.3% |
| Non-recurring financial charges | 66B | €8,949 | - | -€8,949 | |
| Profit (loss) for the period before taxes | 9903 | -€3,635 | -€88,237 | -€84,601 | -2,327% |
| Income taxes | 67/77 | - | €852 | +€852 | |
| Profit (loss) for the period | 9904 | -€3,635 | -€89,089 | -€85,454 | -2,351% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,635 | -€89,089 | -€85,454 | -2,351% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.