ROWE HOLDING: 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.
ROWE HOLDING
Largest movements
- Cash -€73
no longer reported in 2025 (was €73)
mainly Net result for the year (-€2,022) and Trade debts (-€194)
- Profit (loss) carried forward -€2,022
down €2,022 (-64.1%), from -€3,156 to -€5,178
- Other debts +€1,933
up €1,933 (+137.8%), from €1,403 to €3,336
- Trade debts -€194
down €194 (-23.5%), from €826 to €631
- Short-term financial debts +€159
new in 2025: €159
- Accrued charges and deferred income +€53
new in 2025: €53
- Depreciation -€1,507
no longer reported in 2025 (was €1,507)
- Gross operating margin -€1,063
down €1,063 (-13120.4%), from -€8 to -€1,071
- Other operating charges -€882
down €882 (-54.0%), from €1,633 to €751
- Financial charges +€192
up €192 (+2437.8%), from €8 to €200
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 | €73 | - | -€73 | |
| Current assets | 29/58 | €73 | - | -€73 | |
| Cash at bank and in hand | 54/58 | €73 | - | -€73 | |
| Total equity and liabilities | 10/49 | €73 | - | -€73 | |
| Equity | 10/15 | -€2,156 | -€4,178 | -€2,022 | -93.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,156 | -€5,178 | -€2,022 | -64.1% |
| Amounts payable | 17/49 | €2,229 | €4,178 | +€1,950 | +87.5% |
| Amounts payable within one year | 42/48 | €2,229 | €4,126 | +€1,897 | +85.1% |
| Financial debts | 43 | - | €159 | +€159 | |
| Credit institutions | 430/8 | - | €159 | +€159 | |
| Trade debts | 44 | €826 | €631 | -€194 | -23.5% |
| Suppliers | 440/4 | €826 | €631 | -€194 | -23.5% |
| Other amounts payable | 47/48 | €1,403 | €3,336 | +€1,933 | +137.8% |
| Accrued charges and deferred income | 492/3 | - | €53 | +€53 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,507 | - | -€1,507 | |
| Other operating charges | 640/8 | €1,633 | €751 | -€882 | -54.0% |
| Gross operating margin | 9900 | -€8 | -€1,071 | -€1,063 | -13120.4% |
| Operating profit (loss) | 9901 | -€3,148 | -€1,822 | +€1,326 | +42.1% |
| Financial charges | 65/66B | €8 | €200 | +€192 | +2437.8% |
| Recurring financial charges | 65 | €8 | €200 | +€192 | +2437.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,156 | -€2,022 | +€1,134 | +35.9% |
| Profit (loss) for the period | 9904 | -€3,156 | -€2,022 | +€1,134 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,156 | -€2,022 | +€1,134 | +35.9% |
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 12 October 2026 via checked.be.