ROZHA: 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.
ROZHA
Largest movements
- Receivables within one year +€43,280
up €43,280 (+111%), from €38,850 to €82,130
of which Other amounts receivable: +€26,280
- Tangible fixed assets +€36,501
up €36,501 (+342%), from €10,666 to €47,167
of which Furniture and vehicles: +€44,141
- Stocks and contracts -€5,602
down €5,602 (-13.1%), from €42,694 to €37,092
- Deferred charges and accrued income +€3,288
up €3,288 (+99.4%), from €3,307 to €6,594
- Debts after one year +€37,226
new in 2025: €37,226
- Trade debts +€15,684
up €15,684 (+49.5%), from €31,668 to €47,352
- Current portion of long-term debt +€10,829
new in 2025: €10,829
- Tax, wage and social debts +€7,066
up €7,066 (+23.1%), from €30,573 to €37,639
of which Remuneration and social security: +€8,525
- Profit (loss) carried forward +€6,381
up €6,381 (+16.5%), from €38,646 to €45,028
- Staff costs +€27,766
up €27,766 (+63.9%), from €43,479 to €71,245
- Taxes -€8,072
down €8,072 (-84.7%), from €9,528 to €1,456
- Gross operating margin +€6,458
up €6,458 (+7.3%), from €87,939 to €94,397
- Financial charges -€4,046
down €4,046 (-51.3%), from €7,885 to €3,839
of which Financial charges: -€2,134
- Depreciation +€1,864
up €1,864 (+22.5%), from €8,268 to €10,132
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 | €111,222 | €189,490 | +€78,268 | +70.4% |
| Fixed assets | 21/28 | €16,996 | €53,497 | +€36,501 | +215% |
| Tangible fixed assets | 22/27 | €10,666 | €47,167 | +€36,501 | +342% |
| Plant, machinery and equipment | 23 | €3,489 | €2,052 | -€1,437 | -41.2% |
| Furniture and vehicles | 24 | €371 | €44,512 | +€44,141 | +11,893% |
| Leasing and similar rights | 25 | €5,534 | - | -€5,534 | |
| Other tangible fixed assets | 26 | €1,272 | €603 | -€668 | -52.5% |
| Financial fixed assets | 28 | €6,330 | €6,330 | = | 0.0% |
| Current assets | 29/58 | €94,226 | €135,993 | +€41,767 | +44.3% |
| Stocks and contracts in progress | 3 | €42,694 | €37,092 | -€5,602 | -13.1% |
| Stocks | 30/36 | €42,694 | €37,092 | -€5,602 | -13.1% |
| Amounts receivable within one year | 40/41 | €38,850 | €82,130 | +€43,280 | +111% |
| Trade receivables | 40 | €16,566 | €33,566 | +€17,000 | +103% |
| Other amounts receivable | 41 | €22,284 | €48,564 | +€26,280 | +118% |
| Cash at bank and in hand | 54/58 | €9,375 | €10,176 | +€801 | +8.5% |
| Deferred charges and accrued income | 490/1 | €3,307 | €6,594 | +€3,288 | +99.4% |
| Total equity and liabilities | 10/49 | €111,222 | €189,490 | +€78,268 | +70.4% |
| Equity | 10/15 | €47,029 | €53,410 | +€6,381 | +13.6% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €1,982 | €1,982 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €122 | €122 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,646 | €45,028 | +€6,381 | +16.5% |
| Amounts payable | 17/49 | €64,193 | €136,080 | +€71,887 | +112% |
| Amounts payable after more than one year | 17 | - | €37,226 | +€37,226 | |
| Financial debts | 170/4 | - | €37,226 | +€37,226 | |
| Amounts payable within one year | 42/48 | €64,097 | €98,755 | +€34,658 | +54.1% |
| Current portion of amounts payable after more than one year | 42 | - | €10,829 | +€10,829 | |
| Trade debts | 44 | €31,668 | €47,352 | +€15,684 | +49.5% |
| Suppliers | 440/4 | €31,668 | €47,352 | +€15,684 | +49.5% |
| Taxes, remuneration and social security | 45 | €30,573 | €37,639 | +€7,066 | +23.1% |
| Taxes | 450/3 | €22,016 | €20,557 | -€1,458 | -6.6% |
| Remuneration and social security | 454/9 | €8,557 | €17,082 | +€8,525 | +99.6% |
| Other amounts payable | 47/48 | €1,856 | €2,935 | +€1,079 | +58.1% |
| Accrued charges and deferred income | 492/3 | €96 | €98 | +€3 | +2.7% |
| Non-recurring operating income | 76A | - | €5,848 | +€5,848 | |
| Remuneration, social security and pensions | 62 | €43,479 | €71,245 | +€27,766 | +63.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,268 | €10,132 | +€1,864 | +22.5% |
| Other operating charges | 640/8 | €3,280 | €3,850 | +€570 | +17.4% |
| Gross operating margin | 9900 | €87,939 | €94,397 | +€6,458 | +7.3% |
| Operating profit (loss) | 9901 | €32,912 | €9,170 | -€23,742 | -72.1% |
| Financial income | 75/76B | €2,509 | €2,506 | -€3 | -0.1% |
| Recurring financial income | 75 | €1,042 | €1,835 | +€793 | +76.1% |
| Non-recurring financial income | 76B | €1,467 | €671 | -€796 | -54.3% |
| Financial charges | 65/66B | €7,885 | €3,839 | -€4,046 | -51.3% |
| Recurring financial charges | 65 | €5,451 | €3,317 | -€2,134 | -39.1% |
| Non-recurring financial charges | 66B | €2,434 | €522 | -€1,912 | -78.6% |
| Profit (loss) for the period before taxes | 9903 | €27,535 | €7,837 | -€19,698 | -71.5% |
| Income taxes | 67/77 | €9,528 | €1,456 | -€8,072 | -84.7% |
| Profit (loss) for the period | 9904 | €18,008 | €6,381 | -€11,626 | -64.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,008 | €6,381 | -€11,626 | -64.6% |
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 14 October 2026 via checked.be.