ROWIME: 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.
ROWIME
Largest movements
- Receivables after one year -€100,951
down €100,951 (-23.2%), from €434,777 to €333,825
- Cash -€53,611
down €53,611 (-32.5%), from €164,997 to €111,386
mainly Contributions, distributions and other (-€178,367) and Current investments (-€49,998)
- Current investments +€49,998
new in 2025: €49,998
- Tangible fixed assets -€13,697
down €13,697 (-30.0%), from €45,630 to €31,934
of which Leasing and similar rights: -€13,070
- Reserves -€82,030
down €82,030 (-16.7%), from €492,295 to €410,265
of which Distributable reserves: -€82,030
- Debts after one year -€13,610
down €13,610 (-44.6%), from €30,530 to €16,920
- Tax, wage and social debts -€9,344
down €9,344 (-14.7%), from €63,647 to €54,303
- Trade debts -€9,292
down €9,292 (-95.1%), from €9,775 to €482
- Financial income -€2,445
down €2,445 (-22.3%), from €10,944 to €8,499
- Gross operating margin +€2,011
up €2,011 (+1.4%), from €143,600 to €145,610
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 | €645,654 | €529,483 | -€116,171 | -18.0% |
| Fixed assets | 21/28 | €45,880 | €32,184 | -€13,697 | -29.9% |
| Tangible fixed assets | 22/27 | €45,630 | €31,934 | -€13,697 | -30.0% |
| Plant, machinery and equipment | 23 | €2,758 | €3,434 | +€676 | +24.5% |
| Furniture and vehicles | 24 | €3,099 | €1,797 | -€1,302 | -42.0% |
| Leasing and similar rights | 25 | €39,773 | €26,703 | -€13,070 | -32.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €599,773 | €497,299 | -€102,474 | -17.1% |
| Amounts receivable after more than one year | 29 | €434,777 | €333,825 | -€100,951 | -23.2% |
| Trade receivables | 290 | €434,777 | €333,825 | -€100,951 | -23.2% |
| Amounts receivable within one year | 40/41 | - | €200 | +€200 | |
| Other amounts receivable | 41 | - | €200 | +€200 | |
| Current investments | 50/53 | - | €49,998 | +€49,998 | |
| Cash at bank and in hand | 54/58 | €164,997 | €111,386 | -€53,611 | -32.5% |
| Deferred charges and accrued income | 490/1 | €0 | €1,891 | +€1,891 | |
| Total equity and liabilities | 10/49 | €645,654 | €529,483 | -€116,171 | -18.0% |
| Equity | 10/15 | €504,695 | €422,665 | -€82,030 | -16.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €492,295 | €410,265 | -€82,030 | -16.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €490,435 | €408,405 | -€82,030 | -16.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €11,911 | €9,454 | -€2,457 | -20.6% |
| Provisions for liabilities and charges | 160/5 | €11,911 | €9,454 | -€2,457 | -20.6% |
| Environmental obligations | 163 | €11,911 | €9,454 | -€2,457 | -20.6% |
| Amounts payable | 17/49 | €129,048 | €97,364 | -€31,684 | -24.6% |
| Amounts payable after more than one year | 17 | €30,530 | €16,920 | -€13,610 | -44.6% |
| Financial debts | 170/4 | €30,530 | €16,920 | -€13,610 | -44.6% |
| Amounts payable within one year | 42/48 | €83,518 | €65,444 | -€18,074 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €10,095 | €10,658 | +€563 | +5.6% |
| Trade debts | 44 | €9,775 | €482 | -€9,292 | -95.1% |
| Suppliers | 440/4 | €9,775 | €482 | -€9,292 | -95.1% |
| Taxes, remuneration and social security | 45 | €63,647 | €54,303 | -€9,344 | -14.7% |
| Taxes | 450/3 | €63,647 | €54,303 | -€9,344 | -14.7% |
| Accrued charges and deferred income | 492/3 | €15,000 | €15,000 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | €8,723 | +€8,723 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,218 | €14,912 | -€306 | -2.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,457 | -€2,457 | = | 0.0% |
| Other operating charges | 640/8 | €4,257 | €4,316 | +€59 | +1.4% |
| Gross operating margin | 9900 | €143,600 | €145,610 | +€2,011 | +1.4% |
| Operating profit (loss) | 9901 | €126,582 | €128,840 | +€2,258 | +1.8% |
| Financial income | 75/76B | €10,944 | €8,499 | -€2,445 | -22.3% |
| Recurring financial income | 75 | €10,944 | €8,499 | -€2,445 | -22.3% |
| Financial charges | 65/66B | €2,284 | €1,780 | -€504 | -22.1% |
| Recurring financial charges | 65 | €2,284 | €1,780 | -€504 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €135,241 | €135,559 | +€317 | +0.2% |
| Income taxes | 67/77 | €40,219 | €39,221 | -€999 | -2.5% |
| Profit (loss) for the period | 9904 | €95,022 | €96,338 | +€1,316 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €95,022 | €96,338 | +€1,316 | +1.4% |
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 13 October 2026 via checked.be.