ROWITRA: 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.
ROWITRA
Largest movements
- Tangible fixed assets +€188,953
up €188,953 (+542.3%), from €34,840 to €223,794
of which Leasing and similar rights: +€166,374
- Cash +€68,610
up €68,610 (+127.1%), from €54,001 to €122,611
mainly Debts after one year (+€130,376) and Net result for the year (+€117,708)
- Receivables within one year +€22,881
up €22,881 (+49.1%), from €46,615 to €69,496
of which Trade receivables: +€17,493
- Receivables after one year -€19,276
down €19,276 (-12.4%), from €155,870 to €136,594
- Debts after one year +€130,376
up €130,376 (+669.8%), from €19,464 to €149,840
- Reserves +€77,600
up €77,600 (+42.0%), from €184,600 to €262,200
- Current portion of long-term debt +€22,266
up €22,266 (+235.5%), from €9,455 to €31,722
- Trade debts +€15,110
up €15,110 (+102.4%), from €14,754 to €29,864
- Tax, wage and social debts +€9,862
up €9,862 (+83.5%), from €11,811 to €21,673
of which Taxes: +€10,183
- Gross operating margin +€104,569
up €104,569 (+121.0%), from €86,400 to €190,969
- Taxes +€23,912
up €23,912 (+114.4%), from €20,907 to €44,819
- Depreciation +€12,368
up €12,368 (+110.7%), from €11,170 to €23,538
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 | €301,017 | €561,528 | +€260,512 | +86.5% |
| Fixed assets | 21/28 | €34,975 | €223,929 | +€188,953 | +540.2% |
| Tangible fixed assets | 22/27 | €34,840 | €223,794 | +€188,953 | +542.3% |
| Land and buildings | 22 | €7,319 | €6,273 | -€1,046 | -14.3% |
| Plant, machinery and equipment | 23 | €607 | €11,644 | +€11,037 | +1817.2% |
| Furniture and vehicles | 24 | - | €12,589 | +€12,589 | |
| Leasing and similar rights | 25 | €26,914 | €193,288 | +€166,374 | +618.2% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €266,041 | €337,600 | +€71,558 | +26.9% |
| Amounts receivable after more than one year | 29 | €155,870 | €136,594 | -€19,276 | -12.4% |
| Other amounts receivable | 291 | €155,870 | €136,594 | -€19,276 | -12.4% |
| Amounts receivable within one year | 40/41 | €46,615 | €69,496 | +€22,881 | +49.1% |
| Trade receivables | 40 | €38,070 | €55,563 | +€17,493 | +45.9% |
| Other amounts receivable | 41 | €8,546 | €13,934 | +€5,388 | +63.1% |
| Cash at bank and in hand | 54/58 | €54,001 | €122,611 | +€68,610 | +127.1% |
| Deferred charges and accrued income | 490/1 | €9,554 | €8,898 | -€656 | -6.9% |
| Total equity and liabilities | 10/49 | €301,017 | €561,528 | +€260,512 | +86.5% |
| Equity | 10/15 | €205,479 | €283,187 | +€77,708 | +37.8% |
| Contributions | 10/11 | €20,625 | €20,625 | = | 0.0% |
| Reserves | 13 | €184,600 | €262,200 | +€77,600 | +42.0% |
| Distributable reserves | 133 | €184,600 | €262,200 | +€77,600 | +42.0% |
| Profit (loss) carried forward | 14 | €254 | €362 | +€108 | +42.6% |
| Amounts payable | 17/49 | €95,537 | €278,341 | +€182,803 | +191.3% |
| Amounts payable after more than one year | 17 | €19,464 | €149,840 | +€130,376 | +669.8% |
| Financial debts | 170/4 | €19,464 | €149,840 | +€130,376 | +669.8% |
| Amounts payable within one year | 42/48 | €75,754 | €128,213 | +€52,459 | +69.2% |
| Current portion of amounts payable after more than one year | 42 | €9,455 | €31,722 | +€22,266 | +235.5% |
| Trade debts | 44 | €14,754 | €29,864 | +€15,110 | +102.4% |
| Suppliers | 440/4 | €14,754 | €29,864 | +€15,110 | +102.4% |
| Taxes, remuneration and social security | 45 | €11,811 | €21,673 | +€9,862 | +83.5% |
| Taxes | 450/3 | €8,252 | €18,435 | +€10,183 | +123.4% |
| Remuneration and social security | 454/9 | €3,559 | €3,238 | -€321 | -9.0% |
| Other amounts payable | 47/48 | €39,734 | €44,954 | +€5,220 | +13.1% |
| Accrued charges and deferred income | 492/3 | €320 | €288 | -€32 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,170 | €23,538 | +€12,368 | +110.7% |
| Other operating charges | 640/8 | €1,484 | €1,503 | +€19 | +1.3% |
| Gross operating margin | 9900 | €86,400 | €190,969 | +€104,569 | +121.0% |
| Operating profit (loss) | 9901 | €73,746 | €165,928 | +€92,182 | +125.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,736 | €3,401 | +€1,665 | +95.9% |
| Recurring financial charges | 65 | €1,736 | €3,401 | +€1,665 | +95.9% |
| Profit (loss) for the period before taxes | 9903 | €72,011 | €162,527 | +€90,517 | +125.7% |
| Income taxes | 67/77 | €20,907 | €44,819 | +€23,912 | +114.4% |
| Profit (loss) for the period | 9904 | €51,104 | €117,708 | +€66,605 | +130.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,104 | €117,708 | +€66,605 | +130.3% |
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 1 October 2026 via checked.be.