ROHART: 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.
ROHART
Largest movements
- Receivables within one year -€33,472
down €33,472 (-51.3%), from €65,248 to €31,776
of which Trade receivables: -€35,954
- Stocks and contracts -€6,000
down €6,000 (-6.0%), from €99,799 to €93,799
- Other debts -€59,018
down €59,018 (-17.2%), from €342,225 to €283,206
- Profit (loss) carried forward +€17,395
up €17,395 (+15.7%), from -€110,651 to -€93,256
- Trade debts +€11,480
up €11,480 (+27.5%), from €41,724 to €53,205
- Tax, wage and social debts -€7,784
down €7,784 (-95.8%), from €8,121 to €337
- Debts after one year -€7,101
down €7,101 (-24.1%), from €29,466 to €22,365
- Write-downs -€99,799
no longer reported in 2025 (was €99,799)
- Gross operating margin -€45,102
down €45,102 (-63.1%), from €71,462 to €26,360
- Financial charges -€8,176
down €8,176 (-83.3%), from €9,817 to €1,641
- Other operating charges -€1,843
down €1,843 (-64.8%), from €2,844 to €1,001
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 | €331,345 | €289,964 | -€41,381 | -12.5% |
| Fixed assets | 21/28 | €165,249 | €161,460 | -€3,789 | -2.3% |
| Intangible fixed assets | 21 | €1,105 | €374 | -€731 | -66.2% |
| Tangible fixed assets | 22/27 | €29,324 | €26,266 | -€3,058 | -10.4% |
| Land and buildings | 22 | €10,000 | €10,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,163 | €3,305 | +€1,142 | +52.8% |
| Furniture and vehicles | 24 | €17,162 | €12,962 | -€4,200 | -24.5% |
| Financial fixed assets | 28 | €134,820 | €134,820 | = | 0.0% |
| Current assets | 29/58 | €166,096 | €128,504 | -€37,591 | -22.6% |
| Stocks and contracts in progress | 3 | €99,799 | €93,799 | -€6,000 | -6.0% |
| Stocks | 30/36 | €99,799 | €93,799 | -€6,000 | -6.0% |
| Amounts receivable within one year | 40/41 | €65,248 | €31,776 | -€33,472 | -51.3% |
| Trade receivables | 40 | €65,248 | €29,294 | -€35,954 | -55.1% |
| Other amounts receivable | 41 | - | €2,483 | +€2,483 | |
| Cash at bank and in hand | 54/58 | €364 | €2,245 | +€1,880 | +516% |
| Deferred charges and accrued income | 490/1 | €684 | €684 | = | 0.0% |
| Total equity and liabilities | 10/49 | €331,345 | €289,964 | -€41,381 | -12.5% |
| Equity | 10/15 | -€90,191 | -€72,796 | +€17,395 | +19.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,651 | -€93,256 | +€17,395 | +15.7% |
| Amounts payable | 17/49 | €421,536 | €362,760 | -€58,776 | -13.9% |
| Amounts payable after more than one year | 17 | €29,466 | €22,365 | -€7,101 | -24.1% |
| Financial debts | 170/4 | €29,466 | €22,365 | -€7,101 | -24.1% |
| Amounts payable within one year | 42/48 | €392,070 | €340,396 | -€51,674 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,647 | +€3,647 | |
| Trade debts | 44 | €41,724 | €53,205 | +€11,480 | +27.5% |
| Suppliers | 440/4 | €41,724 | €53,205 | +€11,480 | +27.5% |
| Taxes, remuneration and social security | 45 | €8,121 | €337 | -€7,784 | -95.8% |
| Taxes | 450/3 | €8,121 | €337 | -€7,784 | -95.8% |
| Other amounts payable | 47/48 | €342,225 | €283,206 | -€59,018 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,615 | €5,989 | +€375 | +6.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €99,799 | - | -€99,799 | |
| Other operating charges | 640/8 | €2,844 | €1,001 | -€1,843 | -64.8% |
| Gross operating margin | 9900 | €71,462 | €26,360 | -€45,102 | -63.1% |
| Operating profit (loss) | 9901 | -€36,796 | €19,369 | +€56,165 | |
| Financial income | 75/76B | €0 | €4 | +€4 | +1,150% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +1,150% |
| Financial charges | 65/66B | €9,817 | €1,641 | -€8,176 | -83.3% |
| Recurring financial charges | 65 | €9,817 | €1,641 | -€8,176 | -83.3% |
| Profit (loss) for the period before taxes | 9903 | -€46,613 | €17,733 | +€64,345 | |
| Income taxes | 67/77 | €130 | €337 | +€208 | +160% |
| Profit (loss) for the period | 9904 | -€46,742 | €17,395 | +€64,138 | |
| Profit (loss) for the period to be appropriated | 9905 | -€46,742 | €17,395 | +€64,138 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.