ROHONVAL PARTNERS: 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.
ROHONVAL PARTNERS
Largest movements
- Tangible fixed assets +€231,905
up €231,905 (+17.2%), from €1.3m to €1.6m
of which Land and buildings: +€214,177
- Debts after one year +€197,500
up €197,500 (+16.1%), from €1.2m to €1.4m
of which Other amounts payable: +€277,500
- Other debts +€17,768
new in 2025: €17,768
- Gross operating margin +€61,642
up €61,642 (+217%), from €28,365 to €90,007
- Depreciation +€16,745
up €16,745 (+39.5%), from €42,441 to €59,186
- Financial charges +€7,805
up €7,805 (+28.4%), from €27,531 to €35,336
- Other operating charges +€3,101
up €3,101 (+191%), from €1,626 to €4,726
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 | €1,364,950 | €1,585,401 | +€220,451 | +16.2% |
| Fixed assets | 21/28 | €1,348,454 | €1,580,359 | +€231,905 | +17.2% |
| Tangible fixed assets | 22/27 | €1,348,454 | €1,580,359 | +€231,905 | +17.2% |
| Land and buildings | 22 | €1,191,990 | €1,406,167 | +€214,177 | +18.0% |
| Plant, machinery and equipment | 23 | €68,849 | €61,849 | -€7,000 | -10.2% |
| Furniture and vehicles | 24 | €87,615 | €112,343 | +€24,729 | +28.2% |
| Current assets | 29/58 | €16,496 | €5,042 | -€11,455 | -69.4% |
| Amounts receivable within one year | 40/41 | €6,364 | €1,128 | -€5,236 | -82.3% |
| Trade receivables | 40 | €6,360 | €216 | -€6,144 | -96.6% |
| Other amounts receivable | 41 | €4 | €912 | +€908 | +21,777% |
| Cash at bank and in hand | 54/58 | €10,132 | €3,857 | -€6,274 | -61.9% |
| Deferred charges and accrued income | 490/1 | - | €56 | +€56 | |
| Total equity and liabilities | 10/49 | €1,364,950 | €1,585,401 | +€220,451 | +16.2% |
| Equity | 10/15 | €108,654 | €103,809 | -€4,845 | -4.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €78,700 | €78,700 | = | 0.0% |
| Distributable reserves | 133 | €78,700 | €78,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,362 | €6,517 | -€4,845 | -42.6% |
| Amounts payable | 17/49 | €1,256,296 | €1,481,592 | +€225,296 | +17.9% |
| Amounts payable after more than one year | 17 | €1,227,256 | €1,424,756 | +€197,500 | +16.1% |
| Financial debts | 170/4 | €100,000 | €20,000 | -€80,000 | -80.0% |
| Other amounts payable | 178/9 | €1,127,256 | €1,404,756 | +€277,500 | +24.6% |
| Amounts payable within one year | 42/48 | €699 | €19,442 | +€18,743 | +2,682% |
| Trade debts | 44 | €699 | €1,302 | +€603 | +86.4% |
| Suppliers | 440/4 | €699 | €1,302 | +€603 | +86.4% |
| Taxes, remuneration and social security | 45 | - | €372 | +€372 | |
| Taxes | 450/3 | - | €372 | +€372 | |
| Other amounts payable | 47/48 | - | €17,768 | +€17,768 | |
| Accrued charges and deferred income | 492/3 | €28,341 | €37,394 | +€9,053 | +31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,441 | €59,186 | +€16,745 | +39.5% |
| Other operating charges | 640/8 | €1,626 | €4,726 | +€3,101 | +191% |
| Gross operating margin | 9900 | €28,365 | €90,007 | +€61,642 | +217% |
| Operating profit (loss) | 9901 | -€15,702 | €26,094 | +€41,796 | |
| Financial income | 75/76B | €5,051 | €4,396 | -€655 | -13.0% |
| Recurring financial income | 75 | €5,051 | €4,396 | -€655 | -13.0% |
| Financial charges | 65/66B | €27,531 | €35,336 | +€7,805 | +28.4% |
| Recurring financial charges | 65 | €27,531 | €35,336 | +€7,805 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | -€38,181 | -€4,845 | +€33,336 | +87.3% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -18.2% |
| Profit (loss) for the period | 9904 | -€38,182 | -€4,845 | +€33,336 | +87.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,182 | -€4,845 | +€33,336 | +87.3% |
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 18 October 2026 via checked.be.