ROVI - TECH: 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 - TECH
Largest movements
- Cash -€143,115
down €143,115 (-16.4%), from €874,539 to €731,424
mainly Accrued charges and deferred income (-€262,379) and Stocks and contracts (-€92,625)
- Stocks and contracts +€92,625
up €92,625 (+24.1%), from €384,188 to €476,812
- Receivables within one year -€60,773
down €60,773 (-12.4%), from €491,769 to €430,996
of which Trade receivables: -€57,359
- Tangible fixed assets -€22,165
down €22,165 (-41.6%), from €53,256 to €31,092
of which Furniture and vehicles: -€17,656
- Accrued charges and deferred income -€262,379
no longer reported in 2025 (was €262,379)
- Trade debts +€127,037
up €127,037 (+52.9%), from €239,949 to €366,985
- Profit (loss) carried forward +€74,367
up €74,367 (+10.0%), from €746,530 to €820,898
- Other debts -€48,763
down €48,763 (-29.5%), from €165,357 to €116,594
- Gross operating margin -€253,365
down €253,365 (-22.9%), from €1.1m to €853,201
- Staff costs -€36,609
down €36,609 (-5.0%), from €731,067 to €694,458
- Other operating charges -€17,318
down €17,318 (-63.0%), from €27,501 to €10,182
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 | €1,905,214 | €1,790,679 | -€114,536 | -6.0% |
| Fixed assets | 21/28 | €138,115 | €133,474 | -€4,641 | -3.4% |
| Intangible fixed assets | 21 | €84,859 | €102,383 | +€17,523 | +20.7% |
| Tangible fixed assets | 22/27 | €53,256 | €31,092 | -€22,165 | -41.6% |
| Plant, machinery and equipment | 23 | €852 | €568 | -€284 | -33.3% |
| Furniture and vehicles | 24 | €28,377 | €10,721 | -€17,656 | -62.2% |
| Other tangible fixed assets | 26 | €24,027 | €19,803 | -€4,225 | -17.6% |
| Current assets | 29/58 | €1,767,099 | €1,657,205 | -€109,894 | -6.2% |
| Stocks and contracts in progress | 3 | €384,188 | €476,812 | +€92,625 | +24.1% |
| Stocks | 30/36 | €384,188 | €476,812 | +€92,625 | +24.1% |
| Amounts receivable within one year | 40/41 | €491,769 | €430,996 | -€60,773 | -12.4% |
| Trade receivables | 40 | €399,077 | €341,718 | -€57,359 | -14.4% |
| Other amounts receivable | 41 | €92,692 | €89,278 | -€3,414 | -3.7% |
| Cash at bank and in hand | 54/58 | €874,539 | €731,424 | -€143,115 | -16.4% |
| Deferred charges and accrued income | 490/1 | €16,604 | €17,973 | +€1,369 | +8.2% |
| Total equity and liabilities | 10/49 | €1,905,214 | €1,790,679 | -€114,536 | -6.0% |
| Equity | 10/15 | €1,144,469 | €1,218,837 | +€74,367 | +6.5% |
| Contributions | 10/11 | €361,763 | €361,763 | = | 0.0% |
| Capital | 10 | €361,763 | €361,763 | = | 0.0% |
| Issued capital | 100 | €361,763 | €361,763 | = | 0.0% |
| Reserves | 13 | €36,176 | €36,176 | = | 0.0% |
| Non-distributable reserves | 130/1 | €36,176 | €36,176 | = | 0.0% |
| Legal reserve | 130 | €36,176 | €36,176 | = | 0.0% |
| Profit (loss) carried forward | 14 | €746,530 | €820,898 | +€74,367 | +10.0% |
| Amounts payable | 17/49 | €760,745 | €571,842 | -€188,903 | -24.8% |
| Amounts payable within one year | 42/48 | €498,366 | €571,842 | +€73,476 | +14.7% |
| Trade debts | 44 | €239,949 | €366,985 | +€127,037 | +52.9% |
| Suppliers | 440/4 | €239,949 | €366,985 | +€127,037 | +52.9% |
| Taxes, remuneration and social security | 45 | €93,061 | €88,263 | -€4,797 | -5.2% |
| Taxes | 450/3 | €22,788 | €6,727 | -€16,061 | -70.5% |
| Remuneration and social security | 454/9 | €70,273 | €81,537 | +€11,264 | +16.0% |
| Other amounts payable | 47/48 | €165,357 | €116,594 | -€48,763 | -29.5% |
| Accrued charges and deferred income | 492/3 | €262,379 | - | -€262,379 | |
| Non-recurring operating income | 76A | - | €9,234 | +€9,234 | |
| Remuneration, social security and pensions | 62 | €731,067 | €694,458 | -€36,609 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,314 | €56,141 | -€1,173 | -2.0% |
| Other operating charges | 640/8 | €27,501 | €10,182 | -€17,318 | -63.0% |
| Gross operating margin | 9900 | €1,106,565 | €853,201 | -€253,365 | -22.9% |
| Operating profit (loss) | 9901 | €290,683 | €92,419 | -€198,264 | -68.2% |
| Financial income | 75/76B | €624 | €616 | -€8 | -1.3% |
| Recurring financial income | 75 | €624 | €616 | -€8 | -1.3% |
| Financial charges | 65/66B | €18,768 | €18,760 | -€8 | 0.0% |
| Recurring financial charges | 65 | €18,768 | €18,760 | -€8 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €272,539 | €74,275 | -€198,264 | -72.7% |
| Income taxes | 67/77 | €2,535 | -€92 | -€2,627 | |
| Profit (loss) for the period | 9904 | €270,004 | €74,367 | -€195,637 | -72.5% |
| Profit (loss) for the period to be appropriated | 9905 | €270,004 | €74,367 | -€195,637 | -72.5% |
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 6 October 2026 via checked.be.