LES CEPS ROHAN: 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.
LES CEPS ROHAN
Largest movements
- Receivables within one year -€6,836
down €6,836 (-29.2%), from €23,440 to €16,603
of which Other amounts receivable: -€18,969
- Stocks and contracts +€656
new in 2025: €656
- Cash -€602
no longer reported in 2025 (was €602)
mainly Net result for the year (-€6,369) and Trade debts (-€4,125)
- Profit (loss) carried forward -€6,369
down €6,369 (-23.0%), from -€27,690 to -€34,060
- Short-term financial debts +€5,568
new in 2025: €5,568
- Trade debts -€4,125
no longer reported in 2025 (was €4,125)
- Tax, wage and social debts -€1,855
down €1,855 (-24.7%), from €7,509 to €5,654
- Purchases and services +€6,102
up €6,102 (+21.2%), from €28,830 to €34,932
- Gross operating margin -€3,841
down €3,841 (-352%), from -€1,091 to -€4,932
- Turnover +€2,261
up €2,261 (+8.2%), from €27,739 to €30,000
- Other operating charges +€660
up €660 (+57.7%), from €1,143 to €1,803
- Financial income -€537
down €537 (-45.2%), from €1,187 to €650
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 | €24,119 | €17,337 | -€6,782 | -28.1% |
| Fixed assets | 21/28 | €77 | €77 | = | 0.0% |
| Financial fixed assets | 28 | €77 | €77 | = | 0.0% |
| Current assets | 29/58 | €24,042 | €17,260 | -€6,782 | -28.2% |
| Stocks and contracts in progress | 3 | - | €656 | +€656 | |
| Stocks | 30/36 | - | €656 | +€656 | |
| Amounts receivable within one year | 40/41 | €23,440 | €16,603 | -€6,836 | -29.2% |
| Trade receivables | 40 | €1,928 | €14,061 | +€12,133 | +629% |
| Other amounts receivable | 41 | €21,512 | €2,543 | -€18,969 | -88.2% |
| Cash at bank and in hand | 54/58 | €602 | - | -€602 | |
| Total equity and liabilities | 10/49 | €24,119 | €17,337 | -€6,782 | -28.1% |
| Equity | 10/15 | €12,485 | €6,115 | -€6,369 | -51.0% |
| Contributions | 10/11 | €37,000 | €37,000 | = | 0.0% |
| Capital | 10 | €37,000 | €37,000 | = | 0.0% |
| Issued capital | 100 | €37,000 | €37,000 | = | 0.0% |
| Reserves | 13 | €3,175 | €3,175 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,175 | €3,175 | = | 0.0% |
| Legal reserve | 130 | €3,175 | €3,175 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,690 | -€34,060 | -€6,369 | -23.0% |
| Amounts payable | 17/49 | €11,635 | €11,222 | -€413 | -3.5% |
| Amounts payable within one year | 42/48 | €11,635 | €11,222 | -€413 | -3.5% |
| Financial debts | 43 | - | €5,568 | +€5,568 | |
| Credit institutions | 430/8 | - | €5,568 | +€5,568 | |
| Trade debts | 44 | €4,125 | - | -€4,125 | |
| Suppliers | 440/4 | €4,125 | - | -€4,125 | |
| Taxes, remuneration and social security | 45 | €7,509 | €5,654 | -€1,855 | -24.7% |
| Taxes | 450/3 | €7,509 | €5,654 | -€1,855 | -24.7% |
| Turnover | 70 | €27,739 | €30,000 | +€2,261 | +8.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €28,830 | €34,932 | +€6,102 | +21.2% |
| Other operating charges | 640/8 | €1,143 | €1,803 | +€660 | +57.7% |
| Gross operating margin | 9900 | -€1,091 | -€4,932 | -€3,841 | -352% |
| Operating profit (loss) | 9901 | -€2,234 | -€6,735 | -€4,501 | -202% |
| Financial income | 75/76B | €1,187 | €650 | -€537 | -45.2% |
| Recurring financial income | 75 | €1,187 | €650 | -€537 | -45.2% |
| Financial charges | 65/66B | €199 | €285 | +€86 | +43.0% |
| Recurring financial charges | 65 | €199 | €285 | +€86 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,246 | -€6,369 | -€5,124 | -411% |
| Profit (loss) for the period | 9904 | -€1,246 | -€6,369 | -€5,124 | -411% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,246 | -€6,369 | -€5,124 | -411% |
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 22 October 2026 via checked.be.