ROWOMIS: 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.
ROWOMIS
Largest movements
- Receivables within one year +€51,638
up €51,638 (+300%), from €17,237 to €68,875
of which Other amounts receivable: +€48,613
- Tangible fixed assets +€38,876
up €38,876 (+4.4%), from €890,322 to €929,198
of which Furniture and vehicles: +€86,879
- Reserves +€57,756
up €57,756 (+32.7%), from €176,406 to €234,162
- Debts after one year +€18,712
up €18,712 (+5.9%), from €316,426 to €335,138
- Current portion of long-term debt +€16,922
up €16,922 (+38.1%), from €44,383 to €61,305
- Short-term financial debts +€14,985
up €14,985 (+389%), from €3,852 to €18,837
- Other debts -€11,853
down €11,853 (-9.8%), from €120,429 to €108,576
- Gross operating margin +€66,001
up €66,001 (+64.8%), from €101,819 to €167,820
- Taxes +€13,776
up €13,776 (+73.9%), from €18,635 to €32,412
- Depreciation +€7,386
up €7,386 (+15.4%), from €48,003 to €55,389
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 | €1,024,043 | €1,116,361 | +€92,318 | +9.0% |
| Fixed assets | 21/28 | €998,322 | €1,037,198 | +€38,876 | +3.9% |
| Tangible fixed assets | 22/27 | €890,322 | €929,198 | +€38,876 | +4.4% |
| Land and buildings | 22 | €890,322 | €842,320 | -€48,003 | -5.4% |
| Furniture and vehicles | 24 | - | €86,879 | +€86,879 | |
| Financial fixed assets | 28 | €108,000 | €108,000 | = | 0.0% |
| Current assets | 29/58 | €25,721 | €79,163 | +€53,442 | +208% |
| Amounts receivable within one year | 40/41 | €17,237 | €68,875 | +€51,638 | +300% |
| Trade receivables | 40 | €12,100 | €15,125 | +€3,025 | +25.0% |
| Other amounts receivable | 41 | €5,137 | €53,750 | +€48,613 | +946% |
| Cash at bank and in hand | 54/58 | €5,166 | €5,384 | +€218 | +4.2% |
| Deferred charges and accrued income | 490/1 | €3,317 | €4,903 | +€1,586 | +47.8% |
| Total equity and liabilities | 10/49 | €1,024,043 | €1,116,361 | +€92,318 | +9.0% |
| Equity | 10/15 | €513,406 | €571,162 | +€57,756 | +11.2% |
| Contributions | 10/11 | €337,000 | €337,000 | = | 0.0% |
| Reserves | 13 | €176,406 | €234,162 | +€57,756 | +32.7% |
| Distributable reserves | 133 | €176,406 | €234,162 | +€57,756 | +32.7% |
| Amounts payable | 17/49 | €510,637 | €545,199 | +€34,562 | +6.8% |
| Amounts payable after more than one year | 17 | €316,426 | €335,138 | +€18,712 | +5.9% |
| Financial debts | 170/4 | €316,426 | €335,138 | +€18,712 | +5.9% |
| Amounts payable within one year | 42/48 | €189,852 | €210,061 | +€20,209 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €44,383 | €61,305 | +€16,922 | +38.1% |
| Financial debts | 43 | €3,852 | €18,837 | +€14,985 | +389% |
| Credit institutions | 430/8 | €3,852 | €18,837 | +€14,985 | +389% |
| Trade debts | 44 | €12,865 | €13,120 | +€255 | +2.0% |
| Suppliers | 440/4 | €12,865 | €13,120 | +€255 | +2.0% |
| Taxes, remuneration and social security | 45 | €8,323 | €8,223 | -€100 | -1.2% |
| Taxes | 450/3 | €8,323 | €8,223 | -€100 | -1.2% |
| Other amounts payable | 47/48 | €120,429 | €108,576 | -€11,853 | -9.8% |
| Accrued charges and deferred income | 492/3 | €4,359 | €0 | -€4,359 | -100% |
| Non-recurring operating income | 76A | - | €9,050 | +€9,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,003 | €55,389 | +€7,386 | +15.4% |
| Other operating charges | 640/8 | €7,800 | €7,983 | +€182 | +2.3% |
| Gross operating margin | 9900 | €101,819 | €167,820 | +€66,001 | +64.8% |
| Operating profit (loss) | 9901 | €46,016 | €104,448 | +€58,432 | +127% |
| Financial income | 75/76B | €0 | €644 | +€644 | |
| Recurring financial income | 75 | €0 | €644 | +€644 | |
| Financial charges | 65/66B | €15,306 | €14,924 | -€381 | -2.5% |
| Recurring financial charges | 65 | €15,306 | €14,924 | -€381 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €30,710 | €90,167 | +€59,457 | +194% |
| Income taxes | 67/77 | €18,635 | €32,412 | +€13,776 | +73.9% |
| Profit (loss) for the period | 9904 | €12,075 | €57,756 | +€45,680 | +378% |
| Profit (loss) for the period to be appropriated | 9905 | €12,075 | €57,756 | +€45,680 | +378% |
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.