Rohian: 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.
Rohian
Largest movements
- Cash +€2,357
up €2,357 (+33.8%), from €6,983 to €9,341
mainly Net result for the year (+€7,714) and Depreciation (+€2,076)
- Tangible fixed assets -€2,076
down €2,076 (-2.1%), from €97,351 to €95,275
of which Land and buildings: -€1,928
- Other debts -€8,363
down €8,363 (-5.9%), from €141,616 to €133,253
- Profit (loss) carried forward +€7,714
up €7,714 (+8.9%), from -€86,816 to -€79,102
- Depreciation -€10,941
down €10,941 (-84.1%), from €13,017 to €2,076
- Gross operating margin +€1,171
up €1,171 (+9.9%), from €11,795 to €12,966
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 | €118,953 | €119,288 | +€336 | +0.3% |
| Fixed assets | 21/28 | €110,351 | €108,275 | -€2,076 | -1.9% |
| Tangible fixed assets | 22/27 | €97,351 | €95,275 | -€2,076 | -2.1% |
| Land and buildings | 22 | €93,979 | €92,051 | -€1,928 | -2.1% |
| Plant, machinery and equipment | 23 | €3,372 | €3,224 | -€148 | -4.4% |
| Financial fixed assets | 28 | €13,000 | €13,000 | = | 0.0% |
| Current assets | 29/58 | €8,602 | €11,013 | +€2,411 | +28.0% |
| Cash at bank and in hand | 54/58 | €6,983 | €9,341 | +€2,357 | +33.8% |
| Deferred charges and accrued income | 490/1 | €1,618 | €1,672 | +€54 | +3.3% |
| Total equity and liabilities | 10/49 | €118,953 | €119,288 | +€336 | +0.3% |
| Equity | 10/15 | -€24,842 | -€17,128 | +€7,714 | +31.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,816 | -€79,102 | +€7,714 | +8.9% |
| Amounts payable | 17/49 | €143,795 | €136,417 | -€7,378 | -5.1% |
| Amounts payable within one year | 42/48 | €143,795 | €136,417 | -€7,378 | -5.1% |
| Trade debts | 44 | €2,179 | €3,164 | +€984 | +45.2% |
| Suppliers | 440/4 | €2,179 | €3,164 | +€984 | +45.2% |
| Other amounts payable | 47/48 | €141,616 | €133,253 | -€8,363 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,017 | €2,076 | -€10,941 | -84.1% |
| Other operating charges | 640/8 | €3,194 | €3,176 | -€17 | -0.5% |
| Gross operating margin | 9900 | €11,795 | €12,966 | +€1,171 | +9.9% |
| Operating profit (loss) | 9901 | -€4,416 | €7,714 | +€12,129 | |
| Profit (loss) for the period before taxes | 9903 | -€4,416 | €7,714 | +€12,129 | |
| Profit (loss) for the period | 9904 | -€4,416 | €7,714 | +€12,129 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,416 | €7,714 | +€12,129 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.