BK ROGIER: 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.
BK ROGIER
Largest movements
- Receivables within one year +€105,595
new in 2025: €105,595
- Cash -€99,291
down €99,291 (-99.3%), from €100,000 to €709
mainly Receivables within one year (-€105,595) and Trade debts (-€1,420)
- Other debts +€4,135
new in 2025: €4,135
- Profit (loss) carried forward +€2,872
up €2,872, from -€1,610 to €1,262
- Trade debts -€1,420
down €1,420 (-88.2%), from €1,610 to €190
- Financial income +€5,326
new in 2025: €5,326
- Taxes +€718
new in 2025: €718
- Gross operating margin -€89
down €89 (-5.5%), from -€1,610 to -€1,699
- Financial charges +€37
new in 2025: €37
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 | €100,000 | €106,304 | +€6,304 | +6.3% |
| Current assets | 29/58 | €100,000 | €106,304 | +€6,304 | +6.3% |
| Amounts receivable within one year | 40/41 | - | €105,595 | +€105,595 | |
| Other amounts receivable | 41 | - | €105,595 | +€105,595 | |
| Cash at bank and in hand | 54/58 | €100,000 | €709 | -€99,291 | -99.3% |
| Total equity and liabilities | 10/49 | €100,000 | €106,304 | +€6,304 | +6.3% |
| Equity | 10/15 | €98,390 | €101,262 | +€2,872 | +2.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,610 | €1,262 | +€2,872 | |
| Amounts payable | 17/49 | €1,610 | €5,042 | +€3,433 | +213.2% |
| Amounts payable within one year | 42/48 | €1,610 | €5,042 | +€3,433 | +213.2% |
| Trade debts | 44 | €1,610 | €190 | -€1,420 | -88.2% |
| Suppliers | 440/4 | €1,610 | €190 | -€1,420 | -88.2% |
| Taxes, remuneration and social security | 45 | - | €718 | +€718 | |
| Taxes | 450/3 | - | €718 | +€718 | |
| Other amounts payable | 47/48 | - | €4,135 | +€4,135 | |
| Gross operating margin | 9900 | -€1,610 | -€1,699 | -€89 | -5.5% |
| Operating profit (loss) | 9901 | -€1,610 | -€1,699 | -€89 | -5.5% |
| Financial income | 75/76B | - | €5,326 | +€5,326 | |
| Recurring financial income | 75 | - | €5,326 | +€5,326 | |
| Financial charges | 65/66B | - | €37 | +€37 | |
| Recurring financial charges | 65 | - | €37 | +€37 | |
| Profit (loss) for the period before taxes | 9903 | -€1,610 | €3,589 | +€5,199 | |
| Income taxes | 67/77 | - | €718 | +€718 | |
| Profit (loss) for the period | 9904 | -€1,610 | €2,872 | +€4,481 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,610 | €2,872 | +€4,481 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.