ROHECON: 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.
ROHECON
Largest movements
- Cash +€32,930
up €32,930 (+57.5%), from €57,293 to €90,223
mainly Accrued charges and deferred income (+€38,870) and Depreciation (+€29,102)
- Tangible fixed assets -€10,655
down €10,655 (-1.9%), from €562,625 to €551,971
of which Land and buildings: -€5,682
- Accrued charges and deferred income +€38,870
up €38,870 (+121.2%), from €32,068 to €70,938
- Reserves -€37,064
down €37,064 (-95.1%), from €38,954 to €1,890
of which Distributable reserves: -€37,064
- Tax, wage and social debts +€8,675
up €8,675, from €0 to €8,675
- Gross operating margin -€52,255
down €52,255 (-58.7%), from €89,002 to €36,747
- Depreciation +€19,512
up €19,512 (+203.5%), from €9,590 to €29,102
- Financial charges +€15,578
up €15,578 (+56.5%), from €27,582 to €43,160
- Taxes -€9,644
down €9,644 (-97.0%), from €9,945 to €301
- Other operating charges -€3,974
down €3,974 (-76.1%), from €5,222 to €1,248
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 | €655,446 | €671,383 | +€15,937 | +2.4% |
| Fixed assets | 21/28 | €562,625 | €551,971 | -€10,655 | -1.9% |
| Tangible fixed assets | 22/27 | €562,625 | €551,971 | -€10,655 | -1.9% |
| Land and buildings | 22 | €555,017 | €549,335 | -€5,682 | -1.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €7,609 | €2,636 | -€4,973 | -65.4% |
| Current assets | 29/58 | €92,821 | €119,413 | +€26,592 | +28.6% |
| Amounts receivable within one year | 40/41 | €32,485 | €26,195 | -€6,290 | -19.4% |
| Trade receivables | 40 | €26,301 | €23,996 | -€2,305 | -8.8% |
| Other amounts receivable | 41 | €6,184 | €2,199 | -€3,985 | -64.4% |
| Cash at bank and in hand | 54/58 | €57,293 | €90,223 | +€32,930 | +57.5% |
| Deferred charges and accrued income | 490/1 | €3,043 | €2,995 | -€48 | -1.6% |
| Total equity and liabilities | 10/49 | €655,446 | €671,383 | +€15,937 | +2.4% |
| Equity | 10/15 | €51,354 | €20,490 | -€30,864 | -60.1% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €38,954 | €1,890 | -€37,064 | -95.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €38,954 | €1,890 | -€37,064 | -95.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €604,092 | €650,894 | +€46,802 | +7.7% |
| Amounts payable within one year | 42/48 | €572,024 | €579,956 | +€7,932 | +1.4% |
| Trade debts | 44 | €13,601 | €16,212 | +€2,611 | +19.2% |
| Suppliers | 440/4 | €13,601 | €16,212 | +€2,611 | +19.2% |
| Taxes, remuneration and social security | 45 | €0 | €8,675 | +€8,675 | |
| Taxes | 450/3 | €0 | €8,675 | +€8,675 | |
| Other amounts payable | 47/48 | €558,424 | €555,069 | -€3,355 | -0.6% |
| Accrued charges and deferred income | 492/3 | €32,068 | €70,938 | +€38,870 | +121.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,590 | €29,102 | +€19,512 | +203.5% |
| Other operating charges | 640/8 | €5,222 | €1,248 | -€3,974 | -76.1% |
| Gross operating margin | 9900 | €89,002 | €36,747 | -€52,255 | -58.7% |
| Operating profit (loss) | 9901 | €74,190 | €6,397 | -€67,793 | -91.4% |
| Financial income | 75/76B | €969 | €0 | -€969 | -100.0% |
| Recurring financial income | 75 | €969 | €0 | -€969 | -100.0% |
| Financial charges | 65/66B | €27,582 | €43,160 | +€15,578 | +56.5% |
| Recurring financial charges | 65 | €27,582 | €43,160 | +€15,578 | +56.5% |
| Profit (loss) for the period before taxes | 9903 | €47,577 | -€36,763 | -€84,340 | |
| Income taxes | 67/77 | €9,945 | €301 | -€9,644 | -97.0% |
| Profit (loss) for the period | 9904 | €37,632 | -€37,064 | -€74,696 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,632 | -€37,064 | -€74,696 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.