BAILLIEU ROGER: 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.
BAILLIEU ROGER
Largest movements
- Tangible fixed assets -€17,977
down €17,977 (-5.9%), from €307,122 to €289,145
- Receivables within one year -€8,566
no longer reported in 2025 (was €8,566)
- Other debts -€11,320
down €11,320 (-5.6%), from €200,785 to €189,465
- Debts after one year -€9,925
down €9,925 (-38.7%), from €25,640 to €15,715
- Trade debts -€7,357
down €7,357 (-42.4%), from €17,361 to €10,003
- Gross operating margin -€5,997
down €5,997 (-20.4%), from €29,464 to €23,467
- Depreciation -€1,259
down €1,259 (-6.5%), from €19,236 to €17,977
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 | €321,572 | €293,863 | -€27,708 | -8.6% |
| Fixed assets | 21/28 | €307,122 | €289,145 | -€17,977 | -5.9% |
| Tangible fixed assets | 22/27 | €307,122 | €289,145 | -€17,977 | -5.9% |
| Land and buildings | 22 | €220,607 | €213,362 | -€7,245 | -3.3% |
| Plant, machinery and equipment | 23 | €20,113 | €16,676 | -€3,436 | -17.1% |
| Furniture and vehicles | 24 | €66,403 | €59,107 | -€7,296 | -11.0% |
| Current assets | 29/58 | €14,450 | €4,718 | -€9,731 | -67.3% |
| Amounts receivable within one year | 40/41 | €8,566 | - | -€8,566 | |
| Trade receivables | 40 | €8,566 | - | -€8,566 | |
| Cash at bank and in hand | 54/58 | €1,513 | €1,233 | -€280 | -18.5% |
| Deferred charges and accrued income | 490/1 | €4,371 | €3,485 | -€885 | -20.3% |
| Total equity and liabilities | 10/49 | €321,572 | €293,863 | -€27,708 | -8.6% |
| Equity | 10/15 | €64,167 | €63,570 | -€596 | -0.9% |
| Contributions | 10/11 | €30,067 | €30,067 | = | 0.0% |
| Reserves | 13 | €3,007 | €3,007 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,007 | €3,007 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,007 | €3,007 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,094 | €30,497 | -€596 | -1.9% |
| Amounts payable | 17/49 | €257,405 | €230,293 | -€27,112 | -10.5% |
| Amounts payable after more than one year | 17 | €25,640 | €15,715 | -€9,925 | -38.7% |
| Financial debts | 170/4 | €25,640 | €15,715 | -€9,925 | -38.7% |
| Amounts payable within one year | 42/48 | €231,765 | €214,578 | -€17,187 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €9,925 | €9,925 | = | 0.0% |
| Trade debts | 44 | €17,361 | €10,003 | -€7,357 | -42.4% |
| Suppliers | 440/4 | €17,361 | €10,003 | -€7,357 | -42.4% |
| Taxes, remuneration and social security | 45 | €3,694 | €5,185 | +€1,491 | +40.4% |
| Taxes | 450/3 | €3,694 | €5,185 | +€1,491 | +40.4% |
| Other amounts payable | 47/48 | €200,785 | €189,465 | -€11,320 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,236 | €17,977 | -€1,259 | -6.5% |
| Other operating charges | 640/8 | €4,953 | €5,093 | +€140 | +2.8% |
| Gross operating margin | 9900 | €29,464 | €23,467 | -€5,997 | -20.4% |
| Operating profit (loss) | 9901 | €5,276 | €397 | -€4,879 | -92.5% |
| Financial charges | 65/66B | €1,006 | €993 | -€13 | -1.3% |
| Recurring financial charges | 65 | €1,006 | €993 | -€13 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €4,270 | -€596 | -€4,866 | |
| Profit (loss) for the period | 9904 | €4,270 | -€596 | -€4,866 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,270 | -€596 | -€4,866 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.