ROWALL: 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.
ROWALL
Largest movements
- Receivables within one year +€10,392
up €10,392 (+79.2%), from €13,123 to €23,515
of which Other amounts receivable: +€6,137
- Deferred charges and accrued income +€605
new in 2024: €605
- Cash +€295
up €295 (+23.3%), from €1,267 to €1,562
mainly Trade debts (+€7,725) and Net result for the year (+€3,571)
- Trade debts +€7,725
new in 2024: €7,725
- Profit (loss) carried forward +€3,571
up €3,571 (+45.3%), from €7,885 to €11,456
- Gross operating margin -€3,571
down €3,571 (-38.9%), from €9,168 to €5,597
- Taxes +€1,620
new in 2024: €1,620
- Other operating charges -€1,190
no longer reported in 2024 (was €1,190)
- Financial charges +€359
up €359 (+388%), from €93 to €452
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,390 | €25,681 | +€11,292 | +78.5% |
| Current assets | 29/58 | €14,390 | €25,681 | +€11,292 | +78.5% |
| Amounts receivable within one year | 40/41 | €13,123 | €23,515 | +€10,392 | +79.2% |
| Trade receivables | 40 | €10,351 | €14,606 | +€4,255 | +41.1% |
| Other amounts receivable | 41 | €2,772 | €8,909 | +€6,137 | +221% |
| Cash at bank and in hand | 54/58 | €1,267 | €1,562 | +€295 | +23.3% |
| Deferred charges and accrued income | 490/1 | - | €605 | +€605 | |
| Total equity and liabilities | 10/49 | €14,390 | €25,681 | +€11,292 | +78.5% |
| Equity | 10/15 | €10,385 | €13,956 | +€3,571 | +34.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,885 | €11,456 | +€3,571 | +45.3% |
| Amounts payable | 17/49 | €4,004 | €11,725 | +€7,721 | +193% |
| Amounts payable within one year | 42/48 | €4,004 | €11,725 | +€7,721 | +193% |
| Trade debts | 44 | - | €7,725 | +€7,725 | |
| Suppliers | 440/4 | - | €7,725 | +€7,725 | |
| Other amounts payable | 47/48 | €4,004 | €4,000 | -€4 | -0.1% |
| Other operating charges | 640/8 | €1,190 | - | -€1,190 | |
| Gross operating margin | 9900 | €9,168 | €5,597 | -€3,571 | -38.9% |
| Operating profit (loss) | 9901 | €7,978 | €5,597 | -€2,381 | -29.8% |
| Financial income | 75/76B | - | €45 | +€45 | |
| Recurring financial income | 75 | - | €45 | +€45 | |
| Financial charges | 65/66B | €93 | €452 | +€359 | +388% |
| Recurring financial charges | 65 | €93 | €452 | +€359 | +388% |
| Profit (loss) for the period before taxes | 9903 | €7,885 | €5,191 | -€2,695 | -34.2% |
| Income taxes | 67/77 | - | €1,620 | +€1,620 | |
| Profit (loss) for the period | 9904 | €7,885 | €3,571 | -€4,315 | -54.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,885 | €3,571 | -€4,315 | -54.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.