ROJHELAT: 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.
ROJHELAT
Largest movements
- Cash -€25,733
down €25,733 (-97.8%), from €26,305 to €572
mainly Tax, wage and social debts (-€11,238) and Net result for the year (-€6,920)
- Intangible fixed assets +€9,997
new in 2025: €9,997
- Tangible fixed assets -€9,987
down €9,987 (-46.4%), from €21,532 to €11,545
- Financial fixed assets -€2,000
down €2,000 (-40.0%), from €5,000 to €3,000
- Receivables within one year -€1,028
down €1,028 (-85.4%), from €1,205 to €176
- Tax, wage and social debts -€11,238
down €11,238 (-96.8%), from €11,613 to €375
of which Taxes: -€8,441
- Profit (loss) carried forward -€6,920
down €6,920 (-42.0%), from €16,458 to €9,538
- Other debts -€6,371
down €6,371 (-47.5%), from €13,407 to €7,036
- Current portion of long-term debt -€2,720
down €2,720 (-59.7%), from €4,556 to €1,836
- Debts after one year -€2,142
no longer reported in 2025 (was €2,142)
- Gross operating margin -€10,445
down €10,445 (-76.7%), from €13,622 to €3,177
- Other operating charges -€7,119
down €7,119 (-86.0%), from €8,281 to €1,162
- Staff costs -€3,723
down €3,723 (-53.2%), from €6,997 to €3,274
- Financial charges -€1,060
down €1,060 (-71.8%), from €1,477 to €417
- Depreciation -€662
down €662 (-11.6%), from €5,704 to €5,042
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 | €56,012 | €26,453 | -€29,559 | -52.8% |
| Fixed assets | 21/28 | €26,532 | €24,542 | -€1,989 | -7.5% |
| Intangible fixed assets | 21 | - | €9,997 | +€9,997 | |
| Tangible fixed assets | 22/27 | €21,532 | €11,545 | -€9,987 | -46.4% |
| Furniture and vehicles | 24 | €21,532 | €11,545 | -€9,987 | -46.4% |
| Financial fixed assets | 28 | €5,000 | €3,000 | -€2,000 | -40.0% |
| Current assets | 29/58 | €29,480 | €1,911 | -€27,569 | -93.5% |
| Stocks and contracts in progress | 3 | €1,970 | €1,163 | -€808 | -41.0% |
| Stocks | 30/36 | €1,970 | €1,163 | -€808 | -41.0% |
| Amounts receivable within one year | 40/41 | €1,205 | €176 | -€1,028 | -85.4% |
| Other amounts receivable | 41 | €1,205 | €176 | -€1,028 | -85.4% |
| Cash at bank and in hand | 54/58 | €26,305 | €572 | -€25,733 | -97.8% |
| Total equity and liabilities | 10/49 | €56,012 | €26,453 | -€29,559 | -52.8% |
| Equity | 10/15 | €19,458 | €12,538 | -€6,920 | -35.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,458 | €9,538 | -€6,920 | -42.0% |
| Amounts payable | 17/49 | €36,554 | €13,915 | -€22,639 | -61.9% |
| Amounts payable after more than one year | 17 | €2,142 | - | -€2,142 | |
| Financial debts | 170/4 | €2,142 | - | -€2,142 | |
| Amounts payable within one year | 42/48 | €34,413 | €13,915 | -€20,497 | -59.6% |
| Current portion of amounts payable after more than one year | 42 | €4,556 | €1,836 | -€2,720 | -59.7% |
| Trade debts | 44 | €4,836 | €4,668 | -€168 | -3.5% |
| Suppliers | 440/4 | €4,836 | €4,668 | -€168 | -3.5% |
| Taxes, remuneration and social security | 45 | €11,613 | €375 | -€11,238 | -96.8% |
| Taxes | 450/3 | €8,816 | €375 | -€8,441 | -95.7% |
| Remuneration and social security | 454/9 | €2,797 | - | -€2,797 | |
| Other amounts payable | 47/48 | €13,407 | €7,036 | -€6,371 | -47.5% |
| Remuneration, social security and pensions | 62 | €6,997 | €3,274 | -€3,723 | -53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,704 | €5,042 | -€662 | -11.6% |
| Other operating charges | 640/8 | €8,281 | €1,162 | -€7,119 | -86.0% |
| Gross operating margin | 9900 | €13,622 | €3,177 | -€10,445 | -76.7% |
| Operating profit (loss) | 9901 | -€7,359 | -€6,301 | +€1,058 | +14.4% |
| Financial charges | 65/66B | €1,477 | €417 | -€1,060 | -71.8% |
| Recurring financial charges | 65 | €1,477 | €417 | -€1,060 | -71.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,836 | -€6,718 | +€2,119 | +24.0% |
| Income taxes | 67/77 | €220 | €202 | -€18 | -8.1% |
| Profit (loss) for the period | 9904 | -€9,056 | -€6,920 | +€2,136 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,056 | -€6,920 | +€2,136 | +23.6% |
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.