ROOHY: 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.
ROOHY
Largest movements
- Tangible fixed assets -€8,080
down €8,080 (-28.3%), from €28,501 to €20,421
- Receivables within one year +€2,868
up €2,868 (+272.5%), from €1,052 to €3,920
of which Trade receivables: +€3,920
- Cash -€1,465
down €1,465 (-78.3%), from €1,871 to €406
mainly Net result for the year (-€6,811) and Receivables within one year (-€2,868)
- Profit (loss) carried forward -€6,811
down €6,811 (-114.0%), from -€5,975 to -€12,785
- Tax, wage and social debts -€2,248
down €2,248 (-78.9%), from €2,850 to €602
of which Remuneration and social security: -€2,750
- Other debts +€1,418
up €1,418 (+9.1%), from €15,509 to €16,928
- Trade debts +€734
up €734 (+416.1%), from €176 to €910
- Other operating charges +€3,372
up €3,372 (+499.5%), from €675 to €4,047
- Gross operating margin -€2,938
down €2,938 (-35.4%), from €8,309 to €5,371
- Financial charges -€229
down €229 (-80.9%), from €283 to €54
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,007 | €25,101 | -€6,907 | -21.6% |
| Fixed assets | 21/28 | €28,501 | €20,421 | -€8,080 | -28.3% |
| Tangible fixed assets | 22/27 | €28,501 | €20,421 | -€8,080 | -28.3% |
| Furniture and vehicles | 24 | €28,501 | €20,421 | -€8,080 | -28.3% |
| Current assets | 29/58 | €3,506 | €4,680 | +€1,173 | +33.5% |
| Amounts receivable within one year | 40/41 | €1,052 | €3,920 | +€2,868 | +272.5% |
| Trade receivables | 40 | - | €3,920 | +€3,920 | |
| Other amounts receivable | 41 | €1,052 | - | -€1,052 | |
| Cash at bank and in hand | 54/58 | €1,871 | €406 | -€1,465 | -78.3% |
| Deferred charges and accrued income | 490/1 | €582 | €353 | -€229 | -39.3% |
| Total equity and liabilities | 10/49 | €32,007 | €25,101 | -€6,907 | -21.6% |
| Equity | 10/15 | €13,472 | €6,661 | -€6,811 | -50.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €846 | €846 | = | 0.0% |
| Non-distributable reserves | 130/1 | €846 | €846 | = | 0.0% |
| Reserves not available under the articles | 1311 | €846 | €846 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,975 | -€12,785 | -€6,811 | -114.0% |
| Amounts payable | 17/49 | €18,536 | €18,440 | -€96 | -0.5% |
| Amounts payable within one year | 42/48 | €18,536 | €18,440 | -€96 | -0.5% |
| Trade debts | 44 | €176 | €910 | +€734 | +416.1% |
| Suppliers | 440/4 | €176 | €910 | +€734 | +416.1% |
| Taxes, remuneration and social security | 45 | €2,850 | €602 | -€2,248 | -78.9% |
| Taxes | 450/3 | €100 | €602 | +€502 | +502.5% |
| Remuneration and social security | 454/9 | €2,750 | - | -€2,750 | |
| Other amounts payable | 47/48 | €15,509 | €16,928 | +€1,418 | +9.1% |
| Non-recurring operating income | 76A | - | €113 | +€113 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,080 | €8,080 | = | 0.0% |
| Other operating charges | 640/8 | €675 | €4,047 | +€3,372 | +499.5% |
| Gross operating margin | 9900 | €8,309 | €5,371 | -€2,938 | -35.4% |
| Operating profit (loss) | 9901 | -€447 | -€6,757 | -€6,310 | -1413.2% |
| Financial charges | 65/66B | €283 | €54 | -€229 | -80.9% |
| Recurring financial charges | 65 | €283 | €54 | -€229 | -80.9% |
| Profit (loss) for the period before taxes | 9903 | -€729 | -€6,811 | -€6,081 | -834.0% |
| Profit (loss) for the period | 9904 | -€729 | -€6,811 | -€6,081 | -834.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€729 | -€6,811 | -€6,081 | -834.0% |
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 3 October 2026 via checked.be.