ROWI CONSULT: 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.
ROWI CONSULT
Largest movements
- Cash +€124,756
new in 2025: €124,756
mainly Net result for the year (+€204,678) and Investment in fixed assets (net) (+€67,650)
- Tangible fixed assets -€95,323
down €95,323 (-45.4%), from €209,874 to €114,551
of which Land and buildings: -€78,919
- Receivables within one year +€64,772
up €64,772 (+52.2%), from €124,151 to €188,923
of which Other amounts receivable: +€59,742
- Reserves +€174,506
up €174,506 (+9,382%), from €1,860 to €176,366
- Debts after one year -€82,967
down €82,967 (-32.9%), from €252,244 to €169,277
- Profit (loss) carried forward +€30,172
up €30,172, from -€30,172 to €0
- Short-term financial debts -€29,383
down €29,383 (-100%), from €29,383 to €0
- Trade debts +€23,975
up €23,975 (+797%), from €3,009 to €26,984
- Gross operating margin +€237,120
up €237,120 (+241%), from €98,523 to €335,643
- Taxes +€79,246
up €79,246 (+836%), from €9,478 to €88,724
- Depreciation -€10,430
down €10,430 (-27.4%), from €38,102 to €27,672
- Financial income +€3,927
up €3,927 (+82.5%), from €4,758 to €8,685
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.
Derived cash bridge
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 | €342,758 | €440,788 | +€98,030 | +28.6% |
| Fixed assets | 21/28 | €209,874 | €114,551 | -€95,323 | -45.4% |
| Tangible fixed assets | 22/27 | €209,874 | €114,551 | -€95,323 | -45.4% |
| Land and buildings | 22 | €78,919 | €0 | -€78,919 | -100% |
| Plant, machinery and equipment | 23 | €2,014 | €5,768 | +€3,754 | +186% |
| Furniture and vehicles | 24 | €6,783 | €7,016 | +€233 | +3.4% |
| Other tangible fixed assets | 26 | €122,158 | €101,767 | -€20,391 | -16.7% |
| Current assets | 29/58 | €132,884 | €326,237 | +€193,352 | +146% |
| Amounts receivable within one year | 40/41 | €124,151 | €188,923 | +€64,772 | +52.2% |
| Trade receivables | 40 | €18,180 | €23,210 | +€5,030 | +27.7% |
| Other amounts receivable | 41 | €105,971 | €165,713 | +€59,742 | +56.4% |
| Cash at bank and in hand | 54/58 | - | €124,756 | +€124,756 | |
| Deferred charges and accrued income | 490/1 | €8,734 | €12,558 | +€3,825 | +43.8% |
| Total equity and liabilities | 10/49 | €342,758 | €440,788 | +€98,030 | +28.6% |
| Equity | 10/15 | -€9,712 | €194,966 | +€204,678 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €176,366 | +€174,506 | +9,382% |
| Distributable reserves | 133 | €1,860 | €176,366 | +€174,506 | +9,382% |
| Profit (loss) carried forward | 14 | -€30,172 | €0 | +€30,172 | |
| Amounts payable | 17/49 | €352,470 | €245,822 | -€106,648 | -30.3% |
| Amounts payable after more than one year | 17 | €252,244 | €169,277 | -€82,967 | -32.9% |
| Financial debts | 170/4 | €252,244 | €169,277 | -€82,967 | -32.9% |
| Amounts payable within one year | 42/48 | €99,501 | €74,790 | -€24,711 | -24.8% |
| Current portion of amounts payable after more than one year | 42 | €43,882 | €26,665 | -€17,217 | -39.2% |
| Financial debts | 43 | €29,383 | €0 | -€29,383 | -100% |
| Credit institutions | 430/8 | €29,383 | €0 | -€29,383 | -100% |
| Trade debts | 44 | €3,009 | €26,984 | +€23,975 | +797% |
| Suppliers | 440/4 | €3,009 | €26,984 | +€23,975 | +797% |
| Taxes, remuneration and social security | 45 | €23,228 | €21,141 | -€2,086 | -9.0% |
| Taxes | 450/3 | €23,228 | €21,141 | -€2,086 | -9.0% |
| Accrued charges and deferred income | 492/3 | €725 | €1,755 | +€1,030 | +142% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,102 | €27,672 | -€10,430 | -27.4% |
| Other operating charges | 640/8 | €4,567 | €5,364 | +€797 | +17.5% |
| Gross operating margin | 9900 | €98,523 | €335,643 | +€237,120 | +241% |
| Operating profit (loss) | 9901 | €55,853 | €302,606 | +€246,753 | +442% |
| Financial income | 75/76B | €4,758 | €8,685 | +€3,927 | +82.5% |
| Recurring financial income | 75 | €4,758 | €8,685 | +€3,927 | +82.5% |
| Financial charges | 65/66B | €16,763 | €17,890 | +€1,127 | +6.7% |
| Recurring financial charges | 65 | €16,763 | €17,890 | +€1,127 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €43,848 | €293,402 | +€249,554 | +569% |
| Income taxes | 67/77 | €9,478 | €88,724 | +€79,246 | +836% |
| Profit (loss) for the period | 9904 | €34,370 | €204,678 | +€170,308 | +496% |
| Profit (loss) for the period to be appropriated | 9905 | €34,370 | €204,678 | +€170,308 | +496% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.