ROVI ESTATE: 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 ESTATE
Largest movements
- Receivables within one year -€106,181
down €106,181 (-99.6%), from €106,584 to €404
- Cash +€82,850
up €82,850 (+124%), from €66,596 to €149,446
mainly Receivables within one year (+€106,181) and Depreciation (+€38,991)
- Tangible fixed assets -€38,991
down €38,991 (-6.9%), from €563,484 to €524,493
- Debts after one year -€47,753
down €47,753 (-9.8%), from €489,447 to €441,694
- Other debts -€36,066
down €36,066 (-28.5%), from €126,462 to €90,396
- Profit (loss) carried forward +€20,513
up €20,513 (+13.4%), from €153,297 to €173,810
- Financial income -€16,667
down €16,667 (-50.0%), from €33,333 to €16,667
of which Non-recurring financial income: -€33,333
- Gross operating margin +€8,543
up €8,543 (+15.4%), from €55,294 to €63,836
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 | €884,589 | €822,309 | -€62,280 | -7.0% |
| Fixed assets | 21/28 | €703,484 | €664,493 | -€38,991 | -5.5% |
| Tangible fixed assets | 22/27 | €563,484 | €524,493 | -€38,991 | -6.9% |
| Land and buildings | 22 | €563,484 | €524,493 | -€38,991 | -6.9% |
| Financial fixed assets | 28 | €140,000 | €140,000 | = | 0.0% |
| Current assets | 29/58 | €181,105 | €157,816 | -€23,289 | -12.9% |
| Amounts receivable within one year | 40/41 | €106,584 | €404 | -€106,181 | -99.6% |
| Other amounts receivable | 41 | €106,584 | €404 | -€106,181 | -99.6% |
| Cash at bank and in hand | 54/58 | €66,596 | €149,446 | +€82,850 | +124% |
| Deferred charges and accrued income | 490/1 | €7,924 | €7,966 | +€42 | +0.5% |
| Total equity and liabilities | 10/49 | €884,589 | €822,309 | -€62,280 | -7.0% |
| Equity | 10/15 | €221,497 | €242,010 | +€20,513 | +9.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €153,297 | €173,810 | +€20,513 | +13.4% |
| Amounts payable | 17/49 | €663,092 | €580,299 | -€82,793 | -12.5% |
| Amounts payable after more than one year | 17 | €489,447 | €441,694 | -€47,753 | -9.8% |
| Financial debts | 170/4 | €489,447 | €441,694 | -€47,753 | -9.8% |
| Amounts payable within one year | 42/48 | €173,645 | €138,605 | -€35,040 | -20.2% |
| Current portion of amounts payable after more than one year | 42 | €46,739 | €47,753 | +€1,014 | +2.2% |
| Trade debts | 44 | €444 | €193 | -€252 | -56.6% |
| Suppliers | 440/4 | €444 | €193 | -€252 | -56.6% |
| Taxes, remuneration and social security | 45 | - | €264 | +€264 | |
| Taxes | 450/3 | - | €264 | +€264 | |
| Other amounts payable | 47/48 | €126,462 | €90,396 | -€36,066 | -28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,496 | €38,991 | +€495 | +1.3% |
| Other operating charges | 640/8 | €8,730 | €8,979 | +€249 | +2.9% |
| Gross operating margin | 9900 | €55,294 | €63,836 | +€8,543 | +15.4% |
| Operating profit (loss) | 9901 | €8,068 | €15,866 | +€7,798 | +96.7% |
| Financial income | 75/76B | €33,333 | €16,667 | -€16,667 | -50.0% |
| Recurring financial income | 75 | €33,333 | €16,667 | -€16,667 | -50.0% |
| Non-recurring financial income | 76B | €33,333 | - | -€33,333 | |
| Financial charges | 65/66B | €11,770 | €11,966 | +€196 | +1.7% |
| Recurring financial charges | 65 | €11,770 | €11,966 | +€196 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €29,631 | €20,567 | -€9,064 | -30.6% |
| Income taxes | 67/77 | - | €54 | +€54 | |
| Profit (loss) for the period | 9904 | €29,631 | €20,513 | -€9,118 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,631 | €20,513 | -€9,118 | -30.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.