AROHA Consulting: 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 Consulting
Largest movements
- Tangible fixed assets +€780,394
up €780,394 (+16778.7%), from €4,651 to €785,045
of which Land and buildings: +€770,277
- Cash -€155,795
down €155,795 (-96.8%), from €160,933 to €5,138
mainly Investment in fixed assets (net) (-€785,107) and Trade debts (-€70,582)
- Receivables within one year -€59,527
down €59,527 (-27.0%), from €220,407 to €160,880
of which Trade receivables: -€88,335
- Debts after one year +€528,447
new in 2025: €528,447
- Reserves +€80,000
up €80,000 (+28.4%), from €282,071 to €362,071
of which Distributable reserves: +€80,000
- Trade debts -€70,582
down €70,582 (-85.9%), from €82,180 to €11,598
- Current portion of long-term debt +€41,247
up €41,247 (+872.1%), from €4,730 to €45,977
- Other debts -€17,000
down €17,000 (-100.0%), from €17,000 to €0
- Gross operating margin -€80,936
down €80,936 (-39.7%), from €203,922 to €122,986
- Taxes -€18,809
down €18,809 (-34.3%), from €54,855 to €36,045
- Depreciation +€4,603
up €4,603 (+4216.3%), from €109 to €4,713
- Financial income +€4,427
up €4,427 (+108.0%), from €4,098 to €8,525
- Financial charges +€2,951
up €2,951 (+98.7%), from €2,991 to €5,942
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 | €399,536 | €968,920 | +€569,384 | +142.5% |
| Fixed assets | 21/28 | €4,651 | €785,045 | +€780,394 | +16778.7% |
| Tangible fixed assets | 22/27 | €4,651 | €785,045 | +€780,394 | +16778.7% |
| Land and buildings | 22 | - | €770,277 | +€770,277 | |
| Other tangible fixed assets | 26 | €4,651 | €14,768 | +€10,117 | +217.5% |
| Current assets | 29/58 | €394,885 | €183,875 | -€211,010 | -53.4% |
| Amounts receivable within one year | 40/41 | €220,407 | €160,880 | -€59,527 | -27.0% |
| Trade receivables | 40 | €108,335 | €20,000 | -€88,335 | -81.5% |
| Other amounts receivable | 41 | €112,072 | €140,880 | +€28,808 | +25.7% |
| Cash at bank and in hand | 54/58 | €160,933 | €5,138 | -€155,795 | -96.8% |
| Deferred charges and accrued income | 490/1 | €13,545 | €17,857 | +€4,312 | +31.8% |
| Total equity and liabilities | 10/49 | €399,536 | €968,920 | +€569,384 | +142.5% |
| Equity | 10/15 | €288,542 | €369,741 | +€81,198 | +28.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €282,071 | €362,071 | +€80,000 | +28.4% |
| Tax-exempt reserves | 132 | €71,570 | €71,570 | = | 0.0% |
| Distributable reserves | 133 | €210,501 | €290,501 | +€80,000 | +38.0% |
| Profit (loss) carried forward | 14 | €271 | €1,470 | +€1,198 | +441.8% |
| Amounts payable | 17/49 | €110,994 | €599,180 | +€488,186 | +439.8% |
| Amounts payable after more than one year | 17 | - | €528,447 | +€528,447 | |
| Financial debts | 170/4 | - | €528,447 | +€528,447 | |
| Amounts payable within one year | 42/48 | €110,994 | €70,733 | -€40,261 | -36.3% |
| Current portion of amounts payable after more than one year | 42 | €4,730 | €45,977 | +€41,247 | +872.1% |
| Financial debts | 43 | €90 | - | -€90 | |
| Other loans | 439 | €90 | - | -€90 | |
| Trade debts | 44 | €82,180 | €11,598 | -€70,582 | -85.9% |
| Suppliers | 440/4 | €82,180 | €11,598 | -€70,582 | -85.9% |
| Taxes, remuneration and social security | 45 | €6,995 | €13,158 | +€6,163 | +88.1% |
| Taxes | 450/3 | €6,995 | €13,158 | +€6,163 | +88.1% |
| Other amounts payable | 47/48 | €17,000 | €0 | -€17,000 | -100.0% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109 | €4,713 | +€4,603 | +4216.3% |
| Other operating charges | 640/8 | €1,800 | €3,612 | +€1,813 | +100.7% |
| Gross operating margin | 9900 | €203,922 | €122,986 | -€80,936 | -39.7% |
| Operating profit (loss) | 9901 | €202,013 | €114,661 | -€87,352 | -43.2% |
| Financial income | 75/76B | €4,098 | €8,525 | +€4,427 | +108.0% |
| Recurring financial income | 75 | €4,098 | €8,525 | +€4,427 | +108.0% |
| Financial charges | 65/66B | €2,991 | €5,942 | +€2,951 | +98.7% |
| Recurring financial charges | 65 | €2,991 | €5,942 | +€2,951 | +98.7% |
| Profit (loss) for the period before taxes | 9903 | €203,120 | €117,244 | -€85,876 | -42.3% |
| Income taxes | 67/77 | €54,855 | €36,045 | -€18,809 | -34.3% |
| Profit (loss) for the period | 9904 | €148,265 | €81,198 | -€67,067 | -45.2% |
| Transfer to tax-exempt reserves | 689 | €71,570 | - | -€71,570 | |
| Profit (loss) for the period to be appropriated | 9905 | €76,695 | €81,198 | +€4,503 | +5.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.