ROVV: 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.
ROVV
Largest movements
- Cash +€25,026
up €25,026 (+4182.3%), from €598 to €25,624
mainly Trade debts (+€13,954) and Net result for the year (+€11,618)
- Receivables within one year +€7,781
up €7,781 (+121.5%), from €6,406 to €14,187
of which Other amounts receivable: +€4,707
- Tangible fixed assets -€1,488
down €1,488 (-21.0%), from €7,094 to €5,607
- Trade debts +€13,954
up €13,954 (+3648.2%), from €382 to €14,336
- Profit (loss) carried forward +€11,618
up €11,618, from -€4,592 to €7,025
- Other debts +€2,790
up €2,790 (+19.7%), from €14,140 to €16,931
- Tax, wage and social debts +€2,519
up €2,519 (+3577.2%), from €70 to €2,590
- Gross operating margin +€20,903
up €20,903, from -€3,177 to €17,727
- Taxes +€2,189
new in 2025: €2,189
- Other operating charges +€1,361
up €1,361 (+208.2%), from €654 to €2,014
- Depreciation +€1,144
up €1,144 (+150.1%), from €762 to €1,906
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 | €15,001 | €45,882 | +€30,881 | +205.9% |
| Formation expenses | 20 | €419 | €0 | -€419 | -100.0% |
| Fixed assets | 21/28 | €7,094 | €5,607 | -€1,488 | -21.0% |
| Tangible fixed assets | 22/27 | €7,094 | €5,607 | -€1,488 | -21.0% |
| Furniture and vehicles | 24 | €7,094 | €5,607 | -€1,488 | -21.0% |
| Current assets | 29/58 | €7,488 | €40,275 | +€32,787 | +437.9% |
| Amounts receivable within one year | 40/41 | €6,406 | €14,187 | +€7,781 | +121.5% |
| Trade receivables | 40 | - | €3,074 | +€3,074 | |
| Other amounts receivable | 41 | €6,406 | €11,113 | +€4,707 | +73.5% |
| Cash at bank and in hand | 54/58 | €598 | €25,624 | +€25,026 | +4182.3% |
| Deferred charges and accrued income | 490/1 | €483 | €464 | -€19 | -4.0% |
| Total equity and liabilities | 10/49 | €15,001 | €45,882 | +€30,881 | +205.9% |
| Equity | 10/15 | €408 | €12,025 | +€11,618 | +2849.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,592 | €7,025 | +€11,618 | |
| Amounts payable | 17/49 | €14,593 | €33,856 | +€19,263 | +132.0% |
| Amounts payable within one year | 42/48 | €14,593 | €33,856 | +€19,263 | +132.0% |
| Trade debts | 44 | €382 | €14,336 | +€13,954 | +3648.2% |
| Suppliers | 440/4 | €382 | €14,336 | +€13,954 | +3648.2% |
| Taxes, remuneration and social security | 45 | €70 | €2,590 | +€2,519 | +3577.2% |
| Taxes | 450/3 | €70 | €2,590 | +€2,519 | +3577.2% |
| Other amounts payable | 47/48 | €14,140 | €16,931 | +€2,790 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €762 | €1,906 | +€1,144 | +150.1% |
| Other operating charges | 640/8 | €654 | €2,014 | +€1,361 | +208.2% |
| Gross operating margin | 9900 | -€3,177 | €17,727 | +€20,903 | |
| Operating profit (loss) | 9901 | -€4,592 | €13,806 | +€18,399 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | -€4,592 | €13,806 | +€18,399 | |
| Income taxes | 67/77 | - | €2,189 | +€2,189 | |
| Profit (loss) for the period | 9904 | -€4,592 | €11,618 | +€16,210 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,592 | €11,618 | +€16,210 |
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 11 October 2026 via checked.be.