Rohelma: 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.
Rohelma
Largest movements
- Cash +€244,959
up €244,959 (+400%), from €61,187 to €306,146
mainly Net result for the year (+€291,803) and Depreciation (+€257,796)
- Receivables within one year +€183,478
up €183,478 (+89.8%), from €204,340 to €387,817
of which Trade receivables: +€174,928
- Tangible fixed assets -€144,823
down €144,823 (-9.0%), from €1.6m to €1.5m
of which Leasing and similar rights: -€97,333
- Reserves +€171,803
up €171,803 (+63.3%), from €271,446 to €443,249
of which Distributable reserves: +€171,803
- Trade debts +€85,891
up €85,891 (+233%), from €36,925 to €122,816
- Debts after one year -€49,265
down €49,265 (-4.1%), from €1.2m to €1.1m
of which Financial debts: -€49,265
- Current portion of long-term debt +€48,734
up €48,734 (+27.7%), from €175,852 to €224,585
- Tax, wage and social debts +€27,343
up €27,343 (+104%), from €26,386 to €53,729
of which Remuneration and social security: +€17,603
- Gross operating margin +€149,447
up €149,447 (+18.6%), from €805,233 to €954,680
- Depreciation +€64,849
up €64,849 (+33.6%), from €192,947 to €257,796
- Staff costs +€40,905
up €40,905 (+19.5%), from €209,603 to €250,508
- Financial charges -€29,951
down €29,951 (-56.1%), from €53,397 to €23,446
- Taxes +€21,469
up €21,469 (+28.5%), from €75,281 to €96,750
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 | €1,911,870 | €2,205,506 | +€293,636 | +15.4% |
| Fixed assets | 21/28 | €1,620,439 | €1,480,616 | -€139,823 | -8.6% |
| Tangible fixed assets | 22/27 | €1,606,439 | €1,461,616 | -€144,823 | -9.0% |
| Land and buildings | 22 | €890,168 | €873,641 | -€16,527 | -1.9% |
| Plant, machinery and equipment | 23 | €38,281 | €12,209 | -€26,071 | -68.1% |
| Furniture and vehicles | 24 | €399,736 | €394,844 | -€4,891 | -1.2% |
| Leasing and similar rights | 25 | €278,254 | €180,921 | -€97,333 | -35.0% |
| Financial fixed assets | 28 | €14,000 | €19,000 | +€5,000 | +35.7% |
| Current assets | 29/58 | €291,430 | €724,890 | +€433,460 | +149% |
| Amounts receivable within one year | 40/41 | €204,340 | €387,817 | +€183,478 | +89.8% |
| Trade receivables | 40 | €189,621 | €364,549 | +€174,928 | +92.3% |
| Other amounts receivable | 41 | €14,719 | €23,268 | +€8,549 | +58.1% |
| Cash at bank and in hand | 54/58 | €61,187 | €306,146 | +€244,959 | +400% |
| Deferred charges and accrued income | 490/1 | €25,904 | €30,927 | +€5,023 | +19.4% |
| Total equity and liabilities | 10/49 | €1,911,870 | €2,205,506 | +€293,636 | +15.4% |
| Equity | 10/15 | €290,046 | €461,849 | +€171,803 | +59.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €271,446 | €443,249 | +€171,803 | +63.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €250,836 | €422,639 | +€171,803 | +68.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,621,824 | €1,743,658 | +€121,834 | +7.5% |
| Amounts payable after more than one year | 17 | €1,193,977 | €1,144,712 | -€49,265 | -4.1% |
| Financial debts | 170/4 | €593,977 | €544,712 | -€49,265 | -8.3% |
| Other amounts payable | 178/9 | €600,000 | €600,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €427,847 | €598,945 | +€171,099 | +40.0% |
| Current portion of amounts payable after more than one year | 42 | €175,852 | €224,585 | +€48,734 | +27.7% |
| Trade debts | 44 | €36,925 | €122,816 | +€85,891 | +233% |
| Suppliers | 440/4 | €36,925 | €122,816 | +€85,891 | +233% |
| Taxes, remuneration and social security | 45 | €26,386 | €53,729 | +€27,343 | +104% |
| Taxes | 450/3 | €11,940 | €21,680 | +€9,740 | +81.6% |
| Remuneration and social security | 454/9 | €14,446 | €32,049 | +€17,603 | +122% |
| Other amounts payable | 47/48 | €188,683 | €197,814 | +€9,131 | +4.8% |
| Non-recurring operating income | 76A | €36,460 | €559 | -€35,901 | -98.5% |
| Remuneration, social security and pensions | 62 | €209,603 | €250,508 | +€40,905 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €192,947 | €257,796 | +€64,849 | +33.6% |
| Other operating charges | 640/8 | €9,071 | €4,994 | -€4,077 | -44.9% |
| Non-recurring operating charges | 66A | €16,025 | €29,383 | +€13,358 | +83.4% |
| Gross operating margin | 9900 | €805,233 | €954,680 | +€149,447 | +18.6% |
| Operating profit (loss) | 9901 | €377,586 | €411,999 | +€34,412 | +9.1% |
| Financial income | 75/76B | €1,927 | €1 | -€1,927 | -100.0% |
| Recurring financial income | 75 | €1,927 | €1 | -€1,927 | -100.0% |
| Financial charges | 65/66B | €53,397 | €23,446 | -€29,951 | -56.1% |
| Recurring financial charges | 65 | €53,397 | €23,446 | -€29,951 | -56.1% |
| Profit (loss) for the period before taxes | 9903 | €326,117 | €388,553 | +€62,437 | +19.1% |
| Income taxes | 67/77 | €75,281 | €96,750 | +€21,469 | +28.5% |
| Profit (loss) for the period | 9904 | €250,836 | €291,803 | +€40,967 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €250,836 | €291,803 | +€40,967 | +16.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.