ROH & TOLO: 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 & TOLO
Largest movements
- Cash -€70,477
down €70,477 (-76.4%), from €92,290 to €21,813
mainly Debts after one year (-€63,267) and Contributions, distributions and other (-€50,899)
- Tangible fixed assets -€67,496
down €67,496 (-35.8%), from €188,427 to €120,930
of which Other tangible fixed assets: -€47,265
- Receivables after one year +€20,000
new in 2025: €20,000
- Debts after one year -€63,267
down €63,267 (-60.7%), from €104,179 to €40,912
- Contributions -€44,905
down €44,905 (-89.8%), from €50,000 to €5,095
- Trade debts -€15,912
down €15,912 (-14.7%), from €108,164 to €92,252
- Tax, wage and social debts +€5,454
up €5,454 (+47.2%), from €11,555 to €17,008
of which Taxes: +€3,233
- Profit (loss) carried forward +€3,933
up €3,933 (+69.3%), from €5,673 to €9,605
- Gross operating margin +€31,745
up €31,745 (+16.3%), from €194,927 to €226,672
- Staff costs +€14,650
up €14,650 (+14.9%), from €98,422 to €113,072
- Financial charges +€10,311
up €10,311 (+110%), from €9,403 to €19,713
- Depreciation +€4,523
up €4,523 (+6.4%), from €70,934 to €75,457
- Taxes +€2,334
up €2,334 (+44.6%), from €5,237 to €7,570
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 | €370,671 | €255,183 | -€115,488 | -31.2% |
| Fixed assets | 21/28 | €188,427 | €120,930 | -€67,496 | -35.8% |
| Tangible fixed assets | 22/27 | €188,427 | €120,930 | -€67,496 | -35.8% |
| Plant, machinery and equipment | 23 | €4,321 | €8,694 | +€4,373 | +101% |
| Furniture and vehicles | 24 | €91,877 | €67,273 | -€24,604 | -26.8% |
| Other tangible fixed assets | 26 | €92,228 | €44,963 | -€47,265 | -51.2% |
| Current assets | 29/58 | €182,244 | €134,253 | -€47,991 | -26.3% |
| Amounts receivable after more than one year | 29 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 291 | - | €20,000 | +€20,000 | |
| Stocks and contracts in progress | 3 | €83,186 | €82,754 | -€432 | -0.5% |
| Stocks | 30/36 | €83,186 | €82,754 | -€432 | -0.5% |
| Amounts receivable within one year | 40/41 | €3,802 | €5,461 | +€1,659 | +43.6% |
| Trade receivables | 40 | €2,335 | €5,347 | +€3,012 | +129% |
| Other amounts receivable | 41 | €1,467 | €114 | -€1,353 | -92.2% |
| Cash at bank and in hand | 54/58 | €92,290 | €21,813 | -€70,477 | -76.4% |
| Deferred charges and accrued income | 490/1 | €2,966 | €4,225 | +€1,260 | +42.5% |
| Total equity and liabilities | 10/49 | €370,671 | €255,183 | -€115,488 | -31.2% |
| Equity | 10/15 | €55,673 | €14,700 | -€40,972 | -73.6% |
| Contributions | 10/11 | €50,000 | €5,095 | -€44,905 | -89.8% |
| Profit (loss) carried forward | 14 | €5,673 | €9,605 | +€3,933 | +69.3% |
| Amounts payable | 17/49 | €314,998 | €240,483 | -€74,515 | -23.7% |
| Amounts payable after more than one year | 17 | €104,179 | €40,912 | -€63,267 | -60.7% |
| Financial debts | 170/4 | €104,179 | €40,912 | -€63,267 | -60.7% |
| Amounts payable within one year | 42/48 | €208,066 | €199,570 | -€8,496 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €61,473 | €63,267 | +€1,794 | +2.9% |
| Trade debts | 44 | €108,164 | €92,252 | -€15,912 | -14.7% |
| Suppliers | 440/4 | €108,164 | €92,252 | -€15,912 | -14.7% |
| Taxes, remuneration and social security | 45 | €11,555 | €17,008 | +€5,454 | +47.2% |
| Taxes | 450/3 | €5,237 | €8,470 | +€3,233 | +61.7% |
| Remuneration and social security | 454/9 | €6,318 | €8,539 | +€2,221 | +35.2% |
| Other amounts payable | 47/48 | €26,874 | €27,043 | +€169 | +0.6% |
| Accrued charges and deferred income | 492/3 | €2,752 | €0 | -€2,752 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €98,422 | €113,072 | +€14,650 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,934 | €75,457 | +€4,523 | +6.4% |
| Other operating charges | 640/8 | €2,193 | €983 | -€1,210 | -55.2% |
| Gross operating margin | 9900 | €194,927 | €226,672 | +€31,745 | +16.3% |
| Operating profit (loss) | 9901 | €23,378 | €37,160 | +€13,782 | +59.0% |
| Financial income | 75/76B | €1,021 | €50 | -€971 | -95.1% |
| Recurring financial income | 75 | €1,021 | €50 | -€971 | -95.1% |
| Financial charges | 65/66B | €9,403 | €19,713 | +€10,311 | +110% |
| Recurring financial charges | 65 | €9,403 | €19,713 | +€10,311 | +110% |
| Profit (loss) for the period before taxes | 9903 | €14,997 | €17,497 | +€2,500 | +16.7% |
| Income taxes | 67/77 | €5,237 | €7,570 | +€2,334 | +44.6% |
| Profit (loss) for the period | 9904 | €9,760 | €9,927 | +€167 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,760 | €9,927 | +€167 | +1.7% |
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 14 October 2026 via checked.be.