ROHATENIS: 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.
ROHATENIS
Largest movements
- Receivables within one year +€102,335
up €102,335 (+42.4%), from €241,244 to €343,579
of which Other amounts receivable: +€64,630
- Deferred charges and accrued income -€26,297
no longer reported in 2024 (was €26,297)
- Cash +€9,501
up €9,501 (+15054.1%), from €63 to €9,564
mainly Current portion of long-term debt (+€149,446) and Deferred charges and accrued income (+€26,297)
- Current portion of long-term debt +€149,446
new in 2024: €149,446
- Trade debts -€53,562
down €53,562 (-26.4%), from €202,923 to €149,362
- Other debts -€27,302
no longer reported in 2024 (was €27,302)
- Tax, wage and social debts +€21,074
up €21,074 (+115.2%), from €18,293 to €39,367
of which Remuneration and social security: +€14,611
- Accrued charges and deferred income -€6,804
down €6,804 (-65.0%), from €10,467 to €3,663
- Gross operating margin -€55,491
down €55,491 (-92.3%), from €60,120 to €4,629
- Taxes -€9,346
no longer reported in 2024 (was €9,346)
- Depreciation -€4,985
down €4,985 (-50.0%), from €9,970 to €4,985
- Other operating charges +€763
up €763 (+173.1%), from €441 to €1,204
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €295,285 | €376,127 | +€80,841 | +27.4% |
| Fixed assets | 21/28 | €24,985 | €20,288 | -€4,698 | -18.8% |
| Intangible fixed assets | 21 | €3,270 | - | -€3,270 | |
| Tangible fixed assets | 22/27 | €7,736 | €6,057 | -€1,679 | -21.7% |
| Plant, machinery and equipment | 23 | €7,174 | €5,810 | -€1,364 | -19.0% |
| Furniture and vehicles | 24 | €562 | €247 | -€315 | -56.1% |
| Financial fixed assets | 28 | €13,980 | €14,231 | +€251 | +1.8% |
| Current assets | 29/58 | €270,300 | €355,839 | +€85,539 | +31.6% |
| Stocks and contracts in progress | 3 | €2,696 | €2,696 | = | 0.0% |
| Stocks | 30/36 | €2,696 | €2,696 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €241,244 | €343,579 | +€102,335 | +42.4% |
| Trade receivables | 40 | €156,054 | €193,759 | +€37,705 | +24.2% |
| Other amounts receivable | 41 | €85,190 | €149,820 | +€64,630 | +75.9% |
| Cash at bank and in hand | 54/58 | €63 | €9,564 | +€9,501 | +15054.1% |
| Deferred charges and accrued income | 490/1 | €26,297 | - | -€26,297 | |
| Total equity and liabilities | 10/49 | €295,285 | €376,127 | +€80,841 | +27.4% |
| Equity | 10/15 | €36,300 | €34,289 | -€2,011 | -5.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,200 | €34,189 | -€2,011 | -5.6% |
| Amounts payable | 17/49 | €258,985 | €341,838 | +€82,853 | +32.0% |
| Amounts payable within one year | 42/48 | €248,518 | €338,175 | +€89,657 | +36.1% |
| Current portion of amounts payable after more than one year | 42 | - | €149,446 | +€149,446 | |
| Trade debts | 44 | €202,923 | €149,362 | -€53,562 | -26.4% |
| Suppliers | 440/4 | €202,923 | €149,362 | -€53,562 | -26.4% |
| Taxes, remuneration and social security | 45 | €18,293 | €39,367 | +€21,074 | +115.2% |
| Taxes | 450/3 | €17,271 | €23,734 | +€6,463 | +37.4% |
| Remuneration and social security | 454/9 | €1,021 | €15,633 | +€14,611 | +1430.4% |
| Other amounts payable | 47/48 | €27,302 | - | -€27,302 | |
| Accrued charges and deferred income | 492/3 | €10,467 | €3,663 | -€6,804 | -65.0% |
| Remuneration, social security and pensions | 62 | €78 | - | -€78 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,970 | €4,985 | -€4,985 | -50.0% |
| Other operating charges | 640/8 | €441 | €1,204 | +€763 | +173.1% |
| Gross operating margin | 9900 | €60,120 | €4,629 | -€55,491 | -92.3% |
| Operating profit (loss) | 9901 | €49,631 | -€1,560 | -€51,192 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €327 | €451 | +€124 | +38.1% |
| Recurring financial charges | 65 | €327 | €451 | +€124 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | €49,307 | -€2,011 | -€51,318 | |
| Income taxes | 67/77 | €9,346 | - | -€9,346 | |
| Profit (loss) for the period | 9904 | €39,961 | -€2,011 | -€41,972 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,961 | -€2,011 | -€41,972 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.