Roeha: 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.
Roeha
Largest movements
- Cash +€65,922
up €65,922 (+360%), from €18,292 to €84,214
mainly Depreciation (+€72,543) and Net result for the year (+€48,345)
- Tangible fixed assets -€62,057
down €62,057 (-5.7%), from €1.1m to €1.0m
of which Furniture and vehicles: -€37,616
- Receivables within one year +€30,239
up €30,239 (+125,785%), from €24 to €30,263
of which Trade receivables: +€30,250
- Debts after one year -€48,465
down €48,465 (-13.7%), from €352,584 to €304,119
- Reserves +€48,345
up €48,345 (+20.6%), from €235,102 to €283,447
- Tax, wage and social debts +€16,947
up €16,947 (+105%), from €16,177 to €33,124
of which Taxes: +€17,267
- Other debts +€13,991
up €13,991 (+2.7%), from €518,438 to €532,429
- Gross operating margin +€35,534
up €35,534 (+22.4%), from €158,828 to €194,362
- Depreciation +€24,789
up €24,789 (+51.9%), from €47,753 to €72,543
- Financial charges +€5,305
up €5,305 (+13.3%), from €39,994 to €45,299
- Taxes +€2,634
up €2,634 (+12.2%), from €21,655 to €24,289
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 | €1,194,341 | €1,230,390 | +€36,049 | +3.0% |
| Fixed assets | 21/28 | €1,097,132 | €1,035,075 | -€62,057 | -5.7% |
| Tangible fixed assets | 22/27 | €1,097,103 | €1,035,046 | -€62,057 | -5.7% |
| Land and buildings | 22 | €938,306 | €913,865 | -€24,441 | -2.6% |
| Furniture and vehicles | 24 | €158,797 | €121,181 | -€37,616 | -23.7% |
| Financial fixed assets | 28 | €29 | €29 | = | 0.0% |
| Current assets | 29/58 | €97,209 | €195,315 | +€98,106 | +101% |
| Amounts receivable within one year | 40/41 | €24 | €30,263 | +€30,239 | +125,785% |
| Trade receivables | 40 | - | €30,250 | +€30,250 | |
| Other amounts receivable | 41 | €24 | €13 | -€11 | -47.3% |
| Current investments | 50/53 | €75,000 | €75,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,292 | €84,214 | +€65,922 | +360% |
| Deferred charges and accrued income | 490/1 | €3,893 | €5,838 | +€1,945 | +50.0% |
| Total equity and liabilities | 10/49 | €1,194,341 | €1,230,390 | +€36,049 | +3.0% |
| Equity | 10/15 | €253,702 | €302,047 | +€48,345 | +19.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €235,102 | €283,447 | +€48,345 | +20.6% |
| Distributable reserves | 133 | €235,102 | €283,447 | +€48,345 | +20.6% |
| Amounts payable | 17/49 | €940,639 | €928,343 | -€12,296 | -1.3% |
| Amounts payable after more than one year | 17 | €352,584 | €304,119 | -€48,465 | -13.7% |
| Financial debts | 170/4 | €352,584 | €304,119 | -€48,465 | -13.7% |
| Amounts payable within one year | 42/48 | €584,417 | €620,459 | +€36,042 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €47,674 | €48,465 | +€791 | +1.7% |
| Trade debts | 44 | €2,128 | €6,441 | +€4,313 | +203% |
| Suppliers | 440/4 | €2,128 | €6,441 | +€4,313 | +203% |
| Taxes, remuneration and social security | 45 | €16,177 | €33,124 | +€16,947 | +105% |
| Taxes | 450/3 | €15,857 | €33,124 | +€17,267 | +109% |
| Remuneration and social security | 454/9 | €320 | - | -€320 | |
| Other amounts payable | 47/48 | €518,438 | €532,429 | +€13,991 | +2.7% |
| Accrued charges and deferred income | 492/3 | €3,637 | €3,765 | +€127 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,753 | €72,543 | +€24,789 | +51.9% |
| Other operating charges | 640/8 | €4,889 | €5,002 | +€114 | +2.3% |
| Gross operating margin | 9900 | €158,828 | €194,362 | +€35,534 | +22.4% |
| Operating profit (loss) | 9901 | €106,186 | €116,818 | +€10,631 | +10.0% |
| Financial income | 75/76B | €1 | €1,116 | +€1,115 | +223,050% |
| Recurring financial income | 75 | €1 | €1,116 | +€1,115 | +223,050% |
| Financial charges | 65/66B | €39,994 | €45,299 | +€5,305 | +13.3% |
| Recurring financial charges | 65 | €39,994 | €45,299 | +€5,305 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €66,193 | €72,634 | +€6,442 | +9.7% |
| Income taxes | 67/77 | €21,655 | €24,289 | +€2,634 | +12.2% |
| Profit (loss) for the period | 9904 | €44,538 | €48,345 | +€3,807 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €44,538 | €48,345 | +€3,807 | +8.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.