ROHAN: 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.
ROHAN
Largest movements
- Receivables within one year +€1,526
up €1,526 (+104.0%), from €1,468 to €2,994
of which Trade receivables: +€1,452
- Cash -€289
down €289 (-48.6%), from €595 to €306
mainly Receivables within one year (-€1,526) and Net result for the year (-€803)
- Other debts +€2,000
up €2,000 (+5.2%), from €38,746 to €40,746
- Profit (loss) carried forward -€803
down €803 (-0.6%), from -€123,514 to -€124,317
- Trade debts +€40
up €40 (+32.0%), from €125 to €165
- Gross operating margin +€2,294
up €2,294 (+86.6%), from -€2,647 to -€353
- Other operating charges -€122
down €122 (-21.4%), from €571 to €449
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 | €2,063 | €3,300 | +€1,237 | +60.0% |
| Current assets | 29/58 | €2,063 | €3,300 | +€1,237 | +60.0% |
| Amounts receivable within one year | 40/41 | €1,468 | €2,994 | +€1,526 | +104.0% |
| Trade receivables | 40 | €0 | €1,452 | +€1,452 | |
| Other amounts receivable | 41 | €1,468 | €1,542 | +€74 | +5.1% |
| Cash at bank and in hand | 54/58 | €595 | €306 | -€289 | -48.6% |
| Total equity and liabilities | 10/49 | €2,063 | €3,300 | +€1,237 | +60.0% |
| Equity | 10/15 | -€71,808 | -€72,611 | -€803 | -1.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,706 | €1,706 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,706 | €1,706 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€123,514 | -€124,317 | -€803 | -0.6% |
| Amounts payable | 17/49 | €73,871 | €75,911 | +€2,040 | +2.8% |
| Amounts payable after more than one year | 17 | €35,000 | €35,000 | = | 0.0% |
| Other amounts payable | 178/9 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,871 | €40,911 | +€2,040 | +5.2% |
| Trade debts | 44 | €125 | €165 | +€40 | +32.0% |
| Suppliers | 440/4 | €125 | €165 | +€40 | +32.0% |
| Other amounts payable | 47/48 | €38,746 | €40,746 | +€2,000 | +5.2% |
| Other operating charges | 640/8 | €571 | €449 | -€122 | -21.4% |
| Gross operating margin | 9900 | -€2,647 | -€353 | +€2,294 | +86.6% |
| Operating profit (loss) | 9901 | -€3,219 | -€803 | +€2,416 | +75.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,219 | -€803 | +€2,416 | +75.1% |
| Profit (loss) for the period | 9904 | -€3,219 | -€803 | +€2,416 | +75.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,219 | -€803 | +€2,416 | +75.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.