ROHESE: 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.
ROHESE
Largest movements
- Cash +€66,916
up €66,916 (+82.5%), from €81,068 to €147,984
mainly Net result for the year (+€46,653) and Trade debts (+€10,567)
- Receivables within one year +€17,593
up €17,593 (+57.6%), from €30,525 to €48,117
of which Trade receivables: +€13,838
- Tangible fixed assets -€9,549
down €9,549 (-2.8%), from €341,305 to €331,756
of which Land and buildings: -€9,542
- Reserves +€44,987
up €44,987 (+18.3%), from €245,738 to €290,725
of which Distributable reserves: +€44,987
- Trade debts +€10,567
up €10,567 (+1,047%), from €1,009 to €11,575
- Tax, wage and social debts +€9,813
up €9,813 (+465%), from €2,110 to €11,924
of which Taxes: +€9,813
- Other debts +€8,531
up €8,531 (+4.4%), from €193,386 to €201,918
- Gross operating margin +€63,277
up €63,277 (+137%), from €46,277 to €109,554
- Taxes +€18,776
up €18,776 (+529%), from €3,548 to €22,324
- Depreciation +€8,750
up €8,750 (+597%), from €1,466 to €10,216
- Financial charges +€5,915
up €5,915 (+32.4%), from €18,255 to €24,170
- Other operating charges +€1,772
up €1,772 (+286%), from €620 to €2,392
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 | €454,644 | €528,542 | +€73,898 | +16.3% |
| Fixed assets | 21/28 | €341,305 | €331,756 | -€9,549 | -2.8% |
| Tangible fixed assets | 22/27 | €341,305 | €331,756 | -€9,549 | -2.8% |
| Land and buildings | 22 | €340,122 | €330,580 | -€9,542 | -2.8% |
| Plant, machinery and equipment | 23 | €171 | €86 | -€85 | -49.6% |
| Furniture and vehicles | 24 | €1,012 | €1,090 | +€78 | +7.7% |
| Current assets | 29/58 | €113,339 | €196,786 | +€83,448 | +73.6% |
| Amounts receivable within one year | 40/41 | €30,525 | €48,117 | +€17,593 | +57.6% |
| Trade receivables | 40 | €8,051 | €21,888 | +€13,838 | +172% |
| Other amounts receivable | 41 | €22,474 | €26,229 | +€3,755 | +16.7% |
| Cash at bank and in hand | 54/58 | €81,068 | €147,984 | +€66,916 | +82.5% |
| Deferred charges and accrued income | 490/1 | €1,746 | €685 | -€1,061 | -60.8% |
| Total equity and liabilities | 10/49 | €454,644 | €528,542 | +€73,898 | +16.3% |
| Equity | 10/15 | €258,138 | €303,125 | +€44,987 | +17.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €245,738 | €290,725 | +€44,987 | +18.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €496 | €496 | = | 0.0% |
| Distributable reserves | 133 | €245,242 | €290,230 | +€44,987 | +18.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €196,506 | €225,417 | +€28,911 | +14.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €196,506 | €225,417 | +€28,911 | +14.7% |
| Trade debts | 44 | €1,009 | €11,575 | +€10,567 | +1,047% |
| Suppliers | 440/4 | €1,009 | €11,575 | +€10,567 | +1,047% |
| Taxes, remuneration and social security | 45 | €2,110 | €11,924 | +€9,813 | +465% |
| Taxes | 450/3 | €2,110 | €11,924 | +€9,813 | +465% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €193,386 | €201,918 | +€8,531 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,466 | €10,216 | +€8,750 | +597% |
| Other operating charges | 640/8 | €620 | €2,392 | +€1,772 | +286% |
| Non-recurring operating charges | 66A | €13,246 | €4,138 | -€9,108 | -68.8% |
| Gross operating margin | 9900 | €46,277 | €109,554 | +€63,277 | +137% |
| Operating profit (loss) | 9901 | €30,944 | €92,807 | +€61,863 | +200% |
| Financial income | 75/76B | €670 | €341 | -€329 | -49.1% |
| Recurring financial income | 75 | €670 | €341 | -€329 | -49.1% |
| Financial charges | 65/66B | €18,255 | €24,170 | +€5,915 | +32.4% |
| Recurring financial charges | 65 | €18,255 | €24,170 | +€5,915 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | €13,358 | €68,978 | +€55,620 | +416% |
| Income taxes | 67/77 | €3,548 | €22,324 | +€18,776 | +529% |
| Profit (loss) for the period | 9904 | €9,810 | €46,653 | +€36,844 | +376% |
| Profit (loss) for the period to be appropriated | 9905 | €9,810 | €46,653 | +€36,844 | +376% |
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 13 October 2026 via checked.be.