ROH BRAZ 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.
ROH BRAZ Consulting
Largest movements
- Cash +€134,145
up €134,145 (+127%), from €105,882 to €240,027
mainly Net result for the year (+€249,632)
- Receivables within one year +€78,689
up €78,689 (+56.7%), from €138,843 to €217,532
of which Other amounts receivable: +€161,168
- Reserves +€249,632
up €249,632 (+182%), from €137,380 to €387,011
- Trade debts -€30,992
down €30,992 (-94.3%), from €32,854 to €1,861
- Tax, wage and social debts -€5,805
down €5,805 (-9.0%), from €64,491 to €58,687
- Gross operating margin +€146,983
up €146,983 (+83.3%), from €176,368 to €323,351
- Taxes +€39,389
up €39,389 (+99.9%), from €39,440 to €78,829
- Financial income +€6,165
up €6,165 (+1,021%), from €604 to €6,769
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 | €244,725 | €457,559 | +€212,834 | +87.0% |
| Current assets | 29/58 | €244,725 | €457,559 | +€212,834 | +87.0% |
| Amounts receivable within one year | 40/41 | €138,843 | €217,532 | +€78,689 | +56.7% |
| Trade receivables | 40 | €82,479 | €0 | -€82,479 | -100% |
| Other amounts receivable | 41 | €56,364 | €217,532 | +€161,168 | +286% |
| Cash at bank and in hand | 54/58 | €105,882 | €240,027 | +€134,145 | +127% |
| Total equity and liabilities | 10/49 | €244,725 | €457,559 | +€212,834 | +87.0% |
| Equity | 10/15 | €147,380 | €397,011 | +€249,632 | +169% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €137,380 | €387,011 | +€249,632 | +182% |
| Distributable reserves | 133 | €137,380 | €387,011 | +€249,632 | +182% |
| Amounts payable | 17/49 | €97,345 | €60,548 | -€36,797 | -37.8% |
| Amounts payable within one year | 42/48 | €97,345 | €60,548 | -€36,797 | -37.8% |
| Trade debts | 44 | €32,854 | €1,861 | -€30,992 | -94.3% |
| Suppliers | 440/4 | €32,854 | €1,861 | -€30,992 | -94.3% |
| Taxes, remuneration and social security | 45 | €64,491 | €58,687 | -€5,805 | -9.0% |
| Taxes | 450/3 | €64,491 | €58,687 | -€5,805 | -9.0% |
| Other operating charges | 640/8 | €87 | €183 | +€97 | +112% |
| Gross operating margin | 9900 | €176,368 | €323,351 | +€146,983 | +83.3% |
| Operating profit (loss) | 9901 | €176,281 | €323,167 | +€146,886 | +83.3% |
| Financial income | 75/76B | €604 | €6,769 | +€6,165 | +1,021% |
| Recurring financial income | 75 | €604 | €6,769 | +€6,165 | +1,021% |
| Financial charges | 65/66B | €65 | €1,476 | +€1,411 | +2,166% |
| Recurring financial charges | 65 | €65 | €1,476 | +€1,411 | +2,166% |
| Profit (loss) for the period before taxes | 9903 | €176,820 | €328,461 | +€151,641 | +85.8% |
| Income taxes | 67/77 | €39,440 | €78,829 | +€39,389 | +99.9% |
| Profit (loss) for the period | 9904 | €137,380 | €249,632 | +€112,252 | +81.7% |
| Profit (loss) for the period to be appropriated | 9905 | €137,380 | €249,632 | +€112,252 | +81.7% |
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.