ROHA: what changed
Two fiscal 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.
ROHA
Largest movements
- Cash +€4,934
up €4,934 (+149.2%), from €3,306 to €8,241
mainly Depreciation (+€3,490) and Debts after one year (+€2,496)
- Tangible fixed assets -€3,490
down €3,490 (-83.7%), from €4,169 to €679
of which Furniture and vehicles: -€1,949
- Receivables within one year -€1,210
down €1,210 (-40.0%), from €3,025 to €1,815
- Debts after one year +€2,496
up €2,496 (+2.0%), from €127,857 to €130,353
- Profit (loss) carried forward -€2,053
down €2,053 (-1.5%), from -€137,718 to -€139,771
- Tax, wage and social debts -€493
down €493 (-21.7%), from €2,270 to €1,777
- Trade debts +€366
up €366 (+290.8%), from €126 to €492
- Purchases and services -€14,889
no longer reported in 2025 (was €14,889)
- Turnover -€12,900
no longer reported in 2025 (was €12,900)
- Depreciation -€367
down €367 (-9.5%), from €3,857 to €3,490
- Gross operating margin +€319
up €319 (+12.7%), from €2,521 to €2,840
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 | €11,085 | €11,402 | +€317 | +2.9% |
| Fixed assets | 21/28 | €4,169 | €679 | -€3,490 | -83.7% |
| Tangible fixed assets | 22/27 | €4,169 | €679 | -€3,490 | -83.7% |
| Plant, machinery and equipment | 23 | €2,071 | €530 | -€1,541 | -74.4% |
| Furniture and vehicles | 24 | €2,098 | €149 | -€1,949 | -92.9% |
| Current assets | 29/58 | €6,916 | €10,723 | +€3,807 | +55.0% |
| Amounts receivable within one year | 40/41 | €3,025 | €1,815 | -€1,210 | -40.0% |
| Trade receivables | 40 | €3,025 | €1,815 | -€1,210 | -40.0% |
| Cash at bank and in hand | 54/58 | €3,306 | €8,241 | +€4,934 | +149.2% |
| Deferred charges and accrued income | 490/1 | €585 | €667 | +€83 | +14.1% |
| Total equity and liabilities | 10/49 | €11,085 | €11,402 | +€317 | +2.9% |
| Equity | 10/15 | -€119,168 | -€121,221 | -€2,053 | -1.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€137,718 | -€139,771 | -€2,053 | -1.5% |
| Amounts payable | 17/49 | €130,253 | €132,623 | +€2,370 | +1.8% |
| Amounts payable after more than one year | 17 | €127,857 | €130,353 | +€2,496 | +2.0% |
| Other amounts payable | 178/9 | €127,857 | €130,353 | +€2,496 | +2.0% |
| Amounts payable within one year | 42/48 | €2,396 | €2,269 | -€126 | -5.3% |
| Trade debts | 44 | €126 | €492 | +€366 | +290.8% |
| Suppliers | 440/4 | €126 | €492 | +€366 | +290.8% |
| Taxes, remuneration and social security | 45 | €2,270 | €1,777 | -€493 | -21.7% |
| Taxes | 450/3 | €2,270 | €1,777 | -€493 | -21.7% |
| Turnover | 70 | €12,900 | - | -€12,900 | |
| Goods, raw materials, services and sundry goods | 60/61 | €14,889 | - | -€14,889 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,857 | €3,490 | -€367 | -9.5% |
| Other operating charges | 640/8 | €862 | €769 | -€92 | -10.7% |
| Gross operating margin | 9900 | €2,521 | €2,840 | +€319 | +12.7% |
| Operating profit (loss) | 9901 | -€2,198 | -€1,420 | +€778 | +35.4% |
| Financial charges | 65/66B | €82 | €128 | +€46 | +56.6% |
| Recurring financial charges | 65 | €82 | €128 | +€46 | +56.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,280 | -€1,548 | +€732 | +32.1% |
| Income taxes | 67/77 | €492 | €505 | +€13 | +2.6% |
| Profit (loss) for the period | 9904 | -€2,772 | -€2,053 | +€719 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,772 | -€2,053 | +€719 | +25.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.