ROVR Bikes: what changed
ROVR Bikes
Largest movements
- Stocks and contracts -€377,797
down €377,797 (-99.1%), from €381,226 to €3,429
- Cash +€159,944
up €159,944 (+255%), from €62,665 to €222,609
mainly Stocks and contracts (+€377,797) and Depreciation (+€76,499)
- Tangible fixed assets -€66,499
down €66,499 (-16.6%), from €401,355 to €334,856
of which Furniture and vehicles: -€41,780
- Debts after one year -€314,067
down €314,067 (-59.8%), from €525,454 to €211,387
- Reserves +€34,367
up €34,367 (+15.9%), from €216,341 to €250,708
of which Distributable reserves: +€34,367
- Current portion of long-term debt -€20,209
down €20,209 (-28.8%), from €70,233 to €50,024
- Accrued charges and deferred income +€18,588
up €18,588 (+1,012%), from €1,837 to €20,425
- Other operating charges +€18,469
up €18,469 (+889%), from €2,078 to €20,547
- Gross operating margin +€13,540
up €13,540 (+9.8%), from €138,533 to €152,073
- Depreciation -€4,667
down €4,667 (-5.8%), from €81,166 to €76,499
- Taxes -€2,617
down €2,617 (-20.8%), from €12,601 to €9,984
- Financial charges -€2,551
down €2,551 (-16.1%), from €15,835 to €13,283
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €870,500 | €582,158 | -€288,342 | -33.1% |
| Fixed assets | 21/28 | €401,355 | €334,856 | -€66,499 | -16.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €401,355 | €334,856 | -€66,499 | -16.6% |
| Land and buildings | 22 | €204,407 | €197,045 | -€7,362 | -3.6% |
| Plant, machinery and equipment | 23 | €10,713 | €4,665 | -€6,048 | -56.5% |
| Furniture and vehicles | 24 | €162,652 | €120,872 | -€41,780 | -25.7% |
| Leasing and similar rights | 25 | €23,583 | €12,273 | -€11,310 | -48.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €469,145 | €247,302 | -€221,843 | -47.3% |
| Stocks and contracts in progress | 3 | €381,226 | €3,429 | -€377,797 | -99.1% |
| Stocks | 30/36 | €381,226 | €3,429 | -€377,797 | -99.1% |
| Amounts receivable within one year | 40/41 | €20,000 | €16,751 | -€3,248 | -16.2% |
| Trade receivables | 40 | €20,000 | €8,931 | -€11,069 | -55.3% |
| Other amounts receivable | 41 | - | €7,820 | +€7,820 | |
| Cash at bank and in hand | 54/58 | €62,665 | €222,609 | +€159,944 | +255% |
| Deferred charges and accrued income | 490/1 | €5,254 | €4,513 | -€741 | -14.1% |
| Total equity and liabilities | 10/49 | €870,500 | €582,158 | -€288,342 | -33.1% |
| Equity | 10/15 | €236,341 | €270,708 | +€34,367 | +14.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €216,341 | €250,708 | +€34,367 | +15.9% |
| Tax-exempt reserves | 132 | €316 | €316 | = | 0.0% |
| Distributable reserves | 133 | €216,025 | €250,392 | +€34,367 | +15.9% |
| Amounts payable | 17/49 | €634,159 | €311,449 | -€322,709 | -50.9% |
| Amounts payable after more than one year | 17 | €525,454 | €211,387 | -€314,067 | -59.8% |
| Financial debts | 170/4 | €525,454 | €211,387 | -€314,067 | -59.8% |
| Amounts payable within one year | 42/48 | €106,868 | €79,638 | -€27,230 | -25.5% |
| Current portion of amounts payable after more than one year | 42 | €70,233 | €50,024 | -€20,209 | -28.8% |
| Trade debts | 44 | €6,120 | €5,880 | -€239 | -3.9% |
| Suppliers | 440/4 | €6,120 | €5,880 | -€239 | -3.9% |
| Taxes, remuneration and social security | 45 | €4,380 | €1,406 | -€2,974 | -67.9% |
| Taxes | 450/3 | €4,380 | €1,406 | -€2,974 | -67.9% |
| Other amounts payable | 47/48 | €26,135 | €22,328 | -€3,807 | -14.6% |
| Accrued charges and deferred income | 492/3 | €1,837 | €20,425 | +€18,588 | +1,012% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,166 | €76,499 | -€4,667 | -5.8% |
| Other operating charges | 640/8 | €2,078 | €20,547 | +€18,469 | +889% |
| Gross operating margin | 9900 | €138,533 | €152,073 | +€13,540 | +9.8% |
| Operating profit (loss) | 9901 | €55,289 | €55,027 | -€261 | -0.5% |
| Financial income | 75/76B | €3,349 | €2,607 | -€742 | -22.2% |
| Recurring financial income | 75 | €3,349 | €2,607 | -€742 | -22.2% |
| Financial charges | 65/66B | €15,835 | €13,283 | -€2,551 | -16.1% |
| Recurring financial charges | 65 | €15,835 | €13,283 | -€2,551 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €42,803 | €44,351 | +€1,548 | +3.6% |
| Income taxes | 67/77 | €12,601 | €9,984 | -€2,617 | -20.8% |
| Profit (loss) for the period | 9904 | €30,202 | €34,367 | +€4,165 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,202 | €34,367 | +€4,165 | +13.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.