ROOHANI: 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.
ROOHANI
Largest movements
- Receivables within one year -€271
down €271 (-72.9%), from €372 to €101
- Other debts +€1,647
up €1,647 (+18.1%), from €9,116 to €10,763
- Profit (loss) carried forward -€1,575
down €1,575 (-10.9%), from -€14,414 to -€15,989
- Trade debts -€311
down €311 (-10.5%), from €2,963 to €2,652
- Tax, wage and social debts -€32
down €32 (-100.0%), from €32 to €0
- Other operating charges -€408
down €408 (-22.2%), from €1,843 to €1,435
- Depreciation -€195
down €195 (-100.0%), from €195 to €0
- Financial charges +€27
up €27 (+24.1%), from €113 to €140
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €698 | €426 | -€272 | -38.9% |
| Formation expenses | 20 | €325 | €325 | -€0 | -0.1% |
| Current assets | 29/58 | €372 | €101 | -€271 | -72.9% |
| Amounts receivable within one year | 40/41 | €372 | €101 | -€271 | -72.9% |
| Other amounts receivable | 41 | €372 | €101 | -€271 | -72.9% |
| Total equity and liabilities | 10/49 | €698 | €426 | -€272 | -38.9% |
| Equity | 10/15 | -€11,414 | -€12,989 | -€1,575 | -13.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,414 | -€15,989 | -€1,575 | -10.9% |
| Amounts payable | 17/49 | €12,111 | €13,415 | +€1,304 | +10.8% |
| Amounts payable within one year | 42/48 | €12,111 | €13,415 | +€1,304 | +10.8% |
| Trade debts | 44 | €2,963 | €2,652 | -€311 | -10.5% |
| Suppliers | 440/4 | €2,963 | €2,652 | -€311 | -10.5% |
| Taxes, remuneration and social security | 45 | €32 | €0 | -€32 | -100.0% |
| Taxes | 450/3 | €32 | €0 | -€32 | -100.0% |
| Other amounts payable | 47/48 | €9,116 | €10,763 | +€1,647 | +18.1% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €195 | €0 | -€195 | -100.0% |
| Other operating charges | 640/8 | €1,843 | €1,435 | -€408 | -22.2% |
| Gross operating margin | 9900 | - | €0 | = | |
| Operating profit (loss) | 9901 | -€2,039 | -€1,435 | +€604 | +29.6% |
| Financial charges | 65/66B | €113 | €140 | +€27 | +24.1% |
| Recurring financial charges | 65 | €113 | €140 | +€27 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,151 | -€1,575 | +€576 | +26.8% |
| Profit (loss) for the period | 9904 | -€2,151 | -€1,575 | +€576 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,151 | -€1,575 | +€576 | +26.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.