AROHA: 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.
AROHA
Largest movements
- Tangible fixed assets +€308,526
up €308,526 (+254%), from €121,692 to €430,218
of which Land and buildings: +€221,875
- Cash +€40,262
up €40,262 (+287%), from €14,022 to €54,285
mainly Debts after one year (+€356,539) and Current portion of long-term debt (+€27,864)
- Receivables within one year -€9,477
down €9,477 (-73.3%), from €12,933 to €3,456
of which Other amounts receivable: -€8,937
- Debts after one year +€356,539
new in 2025: €356,539
- Other debts -€53,828
down €53,828 (-38.8%), from €138,736 to €84,908
- Current portion of long-term debt +€27,864
new in 2025: €27,864
- Tax, wage and social debts +€4,953
up €4,953 (+1,293%), from €383 to €5,336
- Gross operating margin +€43,539
up €43,539, from -€15,035 to €28,504
- Depreciation +€21,623
up €21,623 (+851%), from €2,542 to €24,165
- Financial charges +€2,488
up €2,488 (+1,557%), from €160 to €2,648
of which Financial charges: +€2,490
- Financial income +€719
up €719 (+516%), from €139 to €859
- Other operating charges +€594
up €594 (+21.5%), from €2,768 to €3,362
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 | €148,646 | €487,958 | +€339,312 | +228% |
| Fixed assets | 21/28 | €121,692 | €430,218 | +€308,526 | +254% |
| Tangible fixed assets | 22/27 | €121,692 | €430,218 | +€308,526 | +254% |
| Land and buildings | 22 | €105,447 | €327,323 | +€221,875 | +210% |
| Plant, machinery and equipment | 23 | €16,245 | €100,541 | +€84,296 | +519% |
| Furniture and vehicles | 24 | - | €2,355 | +€2,355 | |
| Current assets | 29/58 | €26,955 | €57,740 | +€30,785 | +114% |
| Amounts receivable within one year | 40/41 | €12,933 | €3,456 | -€9,477 | -73.3% |
| Trade receivables | 40 | €540 | - | -€540 | |
| Other amounts receivable | 41 | €12,393 | €3,456 | -€8,937 | -72.1% |
| Cash at bank and in hand | 54/58 | €14,022 | €54,285 | +€40,262 | +287% |
| Total equity and liabilities | 10/49 | €148,646 | €487,958 | +€339,312 | +228% |
| Equity | 10/15 | -€14,666 | -€15,478 | -€813 | -5.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,666 | -€17,478 | -€813 | -4.9% |
| Amounts payable | 17/49 | €163,312 | €503,437 | +€340,124 | +208% |
| Amounts payable after more than one year | 17 | - | €356,539 | +€356,539 | |
| Financial debts | 170/4 | - | €356,539 | +€356,539 | |
| Amounts payable within one year | 42/48 | €163,312 | €146,898 | -€16,414 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | - | €27,864 | +€27,864 | |
| Trade debts | 44 | €24,193 | €28,790 | +€4,597 | +19.0% |
| Suppliers | 440/4 | €24,193 | €28,790 | +€4,597 | +19.0% |
| Taxes, remuneration and social security | 45 | €383 | €5,336 | +€4,953 | +1,293% |
| Taxes | 450/3 | €383 | €5,336 | +€4,953 | +1,293% |
| Other amounts payable | 47/48 | €138,736 | €84,908 | -€53,828 | -38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,542 | €24,165 | +€21,623 | +851% |
| Other operating charges | 640/8 | €2,768 | €3,362 | +€594 | +21.5% |
| Gross operating margin | 9900 | -€15,035 | €28,504 | +€43,539 | |
| Operating profit (loss) | 9901 | -€20,345 | €977 | +€21,322 | |
| Financial income | 75/76B | €139 | €859 | +€719 | +516% |
| Recurring financial income | 75 | €139 | €859 | +€719 | +516% |
| Financial charges | 65/66B | €160 | €2,648 | +€2,488 | +1,557% |
| Recurring financial charges | 65 | €158 | €2,648 | +€2,490 | +1,578% |
| Non-recurring financial charges | 66B | €2 | - | -€2 | |
| Profit (loss) for the period before taxes | 9903 | -€20,366 | -€813 | +€19,553 | +96.0% |
| Profit (loss) for the period | 9904 | -€20,366 | -€813 | +€19,553 | +96.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,366 | -€813 | +€19,553 | +96.0% |
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 16 October 2026 via checked.be.