ROWEBE: 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.
ROWEBE
Largest movements
- Current investments +€99,718
up €99,718 (+31.4%), from €318,010 to €417,728
- Cash -€88,540
down €88,540 (-59.3%), from €149,404 to €60,864
mainly Current investments (-€99,718) and Contributions, distributions and other (-€27,950)
- Deferred charges and accrued income +€12,164
up €12,164 (+826.2%), from €1,472 to €13,636
- Reserves +€51,800
up €51,800 (+11.9%), from €434,650 to €486,450
- Other debts -€17,445
down €17,445 (-31.6%), from €55,138 to €37,694
- Tax, wage and social debts -€12,741
down €12,741 (-82.5%), from €15,436 to €2,695
- Financial income -€18,552
down €18,552 (-56.4%), from €32,920 to €14,368
- Taxes -€4,212
down €4,212 (-12.9%), from €32,549 to €28,336
- Gross operating margin -€3,891
down €3,891 (-3.9%), from €100,338 to €96,447
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 | €524,536 | €547,152 | +€22,616 | +4.3% |
| Fixed assets | 21/28 | €4,504 | €3,252 | -€1,251 | -27.8% |
| Tangible fixed assets | 22/27 | €4,504 | €3,252 | -€1,251 | -27.8% |
| Plant, machinery and equipment | 23 | €3,025 | €2,373 | -€652 | -21.5% |
| Furniture and vehicles | 24 | €547 | €374 | -€173 | -31.5% |
| Other tangible fixed assets | 26 | €931 | €504 | -€427 | -45.9% |
| Current assets | 29/58 | €520,033 | €543,900 | +€23,867 | +4.6% |
| Amounts receivable within one year | 40/41 | €51,147 | €51,672 | +€525 | +1.0% |
| Trade receivables | 40 | €51,147 | €51,147 | = | 0.0% |
| Other amounts receivable | 41 | - | €525 | +€525 | |
| Current investments | 50/53 | €318,010 | €417,728 | +€99,718 | +31.4% |
| Cash at bank and in hand | 54/58 | €149,404 | €60,864 | -€88,540 | -59.3% |
| Deferred charges and accrued income | 490/1 | €1,472 | €13,636 | +€12,164 | +826.2% |
| Total equity and liabilities | 10/49 | €524,536 | €547,152 | +€22,616 | +4.3% |
| Equity | 10/15 | €451,020 | €502,852 | +€51,832 | +11.5% |
| Contributions | 10/11 | €9,750 | €9,750 | = | 0.0% |
| Reserves | 13 | €434,650 | €486,450 | +€51,800 | +11.9% |
| Distributable reserves | 133 | €434,650 | €486,450 | +€51,800 | +11.9% |
| Profit (loss) carried forward | 14 | €6,620 | €6,652 | +€32 | +0.5% |
| Amounts payable | 17/49 | €73,516 | €44,300 | -€29,216 | -39.7% |
| Amounts payable within one year | 42/48 | €73,516 | €44,300 | -€29,216 | -39.7% |
| Trade debts | 44 | €2,942 | €3,911 | +€970 | +33.0% |
| Suppliers | 440/4 | €2,942 | €3,911 | +€970 | +33.0% |
| Taxes, remuneration and social security | 45 | €15,436 | €2,695 | -€12,741 | -82.5% |
| Taxes | 450/3 | €15,436 | €2,695 | -€12,741 | -82.5% |
| Other amounts payable | 47/48 | €55,138 | €37,694 | -€17,445 | -31.6% |
| Non-recurring operating income | 76A | - | €16,866 | +€16,866 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €773 | €1,251 | +€479 | +62.0% |
| Other operating charges | 640/8 | €590 | €607 | +€17 | +2.9% |
| Gross operating margin | 9900 | €100,338 | €96,447 | -€3,891 | -3.9% |
| Operating profit (loss) | 9901 | €98,975 | €94,588 | -€4,387 | -4.4% |
| Financial income | 75/76B | €32,920 | €14,368 | -€18,552 | -56.4% |
| Recurring financial income | 75 | €32,920 | €14,368 | -€18,552 | -56.4% |
| Financial charges | 65/66B | €320 | €838 | +€517 | +161.5% |
| Recurring financial charges | 65 | €320 | €838 | +€517 | +161.5% |
| Profit (loss) for the period before taxes | 9903 | €131,575 | €108,118 | -€23,456 | -17.8% |
| Income taxes | 67/77 | €32,549 | €28,336 | -€4,212 | -12.9% |
| Profit (loss) for the period | 9904 | €99,026 | €79,782 | -€19,244 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €99,026 | €79,782 | -€19,244 | -19.4% |
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 7 October 2026 via checked.be.