ROWIMO: 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.
ROWIMO
Largest movements
- Receivables within one year -€21,217
down €21,217 (-73.7%), from €28,780 to €7,563
- Other debts -€7,567
down €7,567 (-72.2%), from €10,474 to €2,907
- Tax, wage and social debts -€7,307
no longer reported in 2025 (was €7,307)
- Profit (loss) carried forward -€6,925
down €6,925, from €0 to -€6,925
- Trade debts +€316
up €316 (+42.9%), from €736 to €1,052
- Gross operating margin -€17,246
down €17,246, from €11,113 to -€6,133
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 | €31,127 | €9,634 | -€21,492 | -69.0% |
| Current assets | 29/58 | €31,127 | €9,634 | -€21,492 | -69.0% |
| Amounts receivable within one year | 40/41 | €28,780 | €7,563 | -€21,217 | -73.7% |
| Other amounts receivable | 41 | €28,780 | €7,563 | -€21,217 | -73.7% |
| Cash at bank and in hand | 54/58 | €2,346 | €2,071 | -€276 | -11.7% |
| Total equity and liabilities | 10/49 | €31,127 | €9,634 | -€21,492 | -69.0% |
| Equity | 10/15 | €12,600 | €5,675 | -€6,925 | -55.0% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€6,925 | -€6,925 | |
| Amounts payable | 17/49 | €18,527 | €3,959 | -€14,568 | -78.6% |
| Amounts payable within one year | 42/48 | €18,518 | €3,959 | -€14,559 | -78.6% |
| Trade debts | 44 | €736 | €1,052 | +€316 | +42.9% |
| Suppliers | 440/4 | €736 | €1,052 | +€316 | +42.9% |
| Taxes, remuneration and social security | 45 | €7,307 | - | -€7,307 | |
| Taxes | 450/3 | €7,307 | - | -€7,307 | |
| Other amounts payable | 47/48 | €10,474 | €2,907 | -€7,567 | -72.2% |
| Accrued charges and deferred income | 492/3 | €9 | €0 | -€9 | -100% |
| Other operating charges | 640/8 | €449 | €473 | +€23 | +5.2% |
| Gross operating margin | 9900 | €11,113 | -€6,133 | -€17,246 | |
| Operating profit (loss) | 9901 | €10,664 | -€6,606 | -€17,269 | |
| Financial charges | 65/66B | €326 | €319 | -€8 | -2.3% |
| Recurring financial charges | 65 | €326 | €319 | -€8 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €10,337 | -€6,925 | -€17,262 | |
| Income taxes | 67/77 | €11 | €0 | -€11 | -100% |
| Profit (loss) for the period | 9904 | €10,326 | -€6,925 | -€17,251 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,326 | -€6,925 | -€17,251 |
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 15 October 2026 via checked.be.