ROKHAN: 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.
ROKHAN
Largest movements
- Cash +€5,335
up €5,335 (+290.6%), from €1,836 to €7,171
mainly Net result for the year (+€4,244) and Stocks and contracts (+€2,231)
- Stocks and contracts -€2,231
down €2,231 (-7.3%), from €30,758 to €28,527
- Tangible fixed assets -€1,901
down €1,901 (-38.9%), from €4,889 to €2,988
of which Other tangible fixed assets: -€1,048
- Reserves +€4,244
up €4,244 (+25.1%), from €16,876 to €21,120
- Trade debts -€2,960
down €2,960 (-78.6%), from €3,764 to €805
- Other operating charges -€4,992
down €4,992 (-56.6%), from €8,826 to €3,834
- Taxes +€737
new in 2025: €737
- Gross operating margin -€551
down €551 (-4.1%), from €13,296 to €12,745
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 | €37,868 | €38,687 | +€819 | +2.2% |
| Fixed assets | 21/28 | €4,889 | €2,988 | -€1,901 | -38.9% |
| Tangible fixed assets | 22/27 | €4,889 | €2,988 | -€1,901 | -38.9% |
| Plant, machinery and equipment | 23 | €299 | - | -€299 | |
| Furniture and vehicles | 24 | €1,120 | €567 | -€553 | -49.4% |
| Other tangible fixed assets | 26 | €3,469 | €2,421 | -€1,048 | -30.2% |
| Current assets | 29/58 | €32,979 | €35,699 | +€2,720 | +8.2% |
| Stocks and contracts in progress | 3 | €30,758 | €28,527 | -€2,231 | -7.3% |
| Stocks | 30/36 | €30,758 | €28,527 | -€2,231 | -7.3% |
| Amounts receivable within one year | 40/41 | €385 | - | -€385 | |
| Other amounts receivable | 41 | €385 | - | -€385 | |
| Cash at bank and in hand | 54/58 | €1,836 | €7,171 | +€5,335 | +290.6% |
| Total equity and liabilities | 10/49 | €37,868 | €38,687 | +€819 | +2.2% |
| Equity | 10/15 | €23,076 | €27,320 | +€4,244 | +18.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,876 | €21,120 | +€4,244 | +25.1% |
| Distributable reserves | 133 | €16,876 | €21,120 | +€4,244 | +25.1% |
| Amounts payable | 17/49 | €14,792 | €11,367 | -€3,425 | -23.2% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 178/9 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,792 | €6,367 | -€3,425 | -35.0% |
| Trade debts | 44 | €3,764 | €805 | -€2,960 | -78.6% |
| Suppliers | 440/4 | €3,764 | €805 | -€2,960 | -78.6% |
| Taxes, remuneration and social security | 45 | €1,500 | €1,169 | -€331 | -22.0% |
| Taxes | 450/3 | - | €1,169 | +€1,169 | |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €4,527 | €4,393 | -€134 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,025 | €1,901 | -€124 | -6.1% |
| Other operating charges | 640/8 | €8,826 | €3,834 | -€4,992 | -56.6% |
| Gross operating margin | 9900 | €13,296 | €12,745 | -€551 | -4.1% |
| Operating profit (loss) | 9901 | €2,445 | €7,011 | +€4,566 | +186.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +700.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +700.0% |
| Financial charges | 65/66B | €2,031 | €2,030 | -€1 | -0.1% |
| Recurring financial charges | 65 | €2,031 | €2,030 | -€1 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €414 | €4,981 | +€4,568 | +1104.0% |
| Income taxes | 67/77 | - | €737 | +€737 | |
| Profit (loss) for the period | 9904 | €414 | €4,244 | +€3,830 | +925.8% |
| Profit (loss) for the period to be appropriated | 9905 | €414 | €4,244 | +€3,830 | +925.8% |
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 10 October 2026 via checked.be.