ROHEVI: 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.
ROHEVI
Largest movements
- Cash -€14,134
down €14,134 (-91.6%), from €15,428 to €1,294
mainly Receivables within one year (-€6,514) and Other debts (-€5,441)
- Receivables within one year +€6,514
up €6,514 (+173.7%), from €3,751 to €10,265
of which Trade receivables: +€5,022
- Tangible fixed assets -€1,012
down €1,012 (-11.3%), from €8,920 to €7,909
of which Plant, machinery and equipment: -€1,107
- Other debts -€5,441
no longer reported in 2025 (was €5,441)
- Current portion of long-term debt -€4,697
down €4,697 (-84.2%), from €5,577 to €880
- Tax, wage and social debts +€3,146
up €3,146 (+636.8%), from €494 to €3,640
- Debts after one year -€880
no longer reported in 2025 (was €880)
- Profit (loss) carried forward -€731
down €731 (-5.1%), from -€14,468 to -€15,200
- Gross operating margin +€15,269
up €15,269, from -€9,654 to €5,615
- Taxes +€2,110
up €2,110 (+451.4%), from €467 to €2,577
- Financial charges -€351
down €351 (-28.5%), from €1,230 to €879
- Financial income +€109
up €109 (+21826.0%), from €1 to €110
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 | €29,577 | €20,952 | -€8,625 | -29.2% |
| Fixed assets | 21/28 | €8,920 | €7,909 | -€1,012 | -11.3% |
| Tangible fixed assets | 22/27 | €8,920 | €7,909 | -€1,012 | -11.3% |
| Plant, machinery and equipment | 23 | €2,614 | €1,507 | -€1,107 | -42.3% |
| Furniture and vehicles | 24 | €6,307 | €6,402 | +€95 | +1.5% |
| Current assets | 29/58 | €20,656 | €13,043 | -€7,614 | -36.9% |
| Amounts receivable within one year | 40/41 | €3,751 | €10,265 | +€6,514 | +173.7% |
| Trade receivables | 40 | €3,751 | €8,773 | +€5,022 | +133.9% |
| Other amounts receivable | 41 | - | €1,493 | +€1,493 | |
| Cash at bank and in hand | 54/58 | €15,428 | €1,294 | -€14,134 | -91.6% |
| Deferred charges and accrued income | 490/1 | €1,477 | €1,483 | +€6 | +0.4% |
| Total equity and liabilities | 10/49 | €29,577 | €20,952 | -€8,625 | -29.2% |
| Equity | 10/15 | €17,114 | €16,383 | -€731 | -4.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €29,083 | €29,083 | = | 0.0% |
| Distributable reserves | 133 | €29,083 | €29,083 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,468 | -€15,200 | -€731 | -5.1% |
| Amounts payable | 17/49 | €12,462 | €4,569 | -€7,894 | -63.3% |
| Amounts payable after more than one year | 17 | €880 | - | -€880 | |
| Financial debts | 170/4 | €880 | - | -€880 | |
| Amounts payable within one year | 42/48 | €11,582 | €4,544 | -€7,039 | -60.8% |
| Current portion of amounts payable after more than one year | 42 | €5,577 | €880 | -€4,697 | -84.2% |
| Financial debts | 43 | €9 | €24 | +€15 | +169.4% |
| Credit institutions | 430/8 | €9 | €24 | +€15 | +169.4% |
| Trade debts | 44 | €62 | - | -€62 | |
| Suppliers | 440/4 | €62 | - | -€62 | |
| Taxes, remuneration and social security | 45 | €494 | €3,640 | +€3,146 | +636.8% |
| Taxes | 450/3 | €494 | €3,640 | +€3,146 | +636.8% |
| Other amounts payable | 47/48 | €5,441 | - | -€5,441 | |
| Accrued charges and deferred income | 492/3 | - | €25 | +€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,382 | €2,313 | -€68 | -2.9% |
| Other operating charges | 640/8 | €736 | €687 | -€50 | -6.7% |
| Gross operating margin | 9900 | -€9,654 | €5,615 | +€15,269 | |
| Operating profit (loss) | 9901 | -€12,772 | €2,615 | +€15,387 | |
| Financial income | 75/76B | €1 | €110 | +€109 | +21826.0% |
| Recurring financial income | 75 | €1 | €110 | +€109 | +21826.0% |
| Financial charges | 65/66B | €1,230 | €879 | -€351 | -28.5% |
| Recurring financial charges | 65 | €1,230 | €879 | -€351 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,001 | €1,846 | +€15,847 | |
| Income taxes | 67/77 | €467 | €2,577 | +€2,110 | +451.4% |
| Profit (loss) for the period | 9904 | -€14,468 | -€731 | +€13,737 | +94.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,468 | -€731 | +€13,737 | +94.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.