Bureau Comptable du Rognac: 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.
Bureau Comptable du Rognac
Largest movements
- Current investments +€10,000
new in 2025: €10,000
- Cash -€5,111
down €5,111 (-8.5%), from €60,170 to €55,059
mainly Contributions, distributions and other (-€52,384) and Investment in fixed assets (net) (-€16,900)
- Financial fixed assets +€3,000
up €3,000 (+150%), from €2,000 to €5,000
- Tangible fixed assets +€2,919
up €2,919 (+15.5%), from €18,849 to €21,768
of which Furniture and vehicles: +€7,703
- Receivables within one year +€1,767
up €1,767 (+4.9%), from €36,347 to €38,115
- Other debts +€42,262
up €42,262 (+383%), from €11,039 to €53,301
- Reserves -€16,886
down €16,886 (-33.7%), from €50,180 to €33,295
of which Distributable reserves: -€16,886
- Debts after one year -€10,000
no longer reported in 2025 (was €10,000)
- Current portion of long-term debt -€10,000
down €10,000 (-50.0%), from €20,000 to €10,000
- Tax, wage and social debts +€7,107
up €7,107 (+65.9%), from €10,780 to €17,888
of which Taxes: +€9,322
- Gross operating margin +€41,494
up €41,494 (+66.2%), from €62,641 to €104,136
- Staff costs +€9,845
up €9,845 (+31.0%), from €31,778 to €41,623
- Taxes +€6,772
up €6,772 (+76.4%), from €8,867 to €15,639
- Depreciation +€2,453
up €2,453 (+28.8%), from €8,528 to €10,981
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 | €120,867 | €133,102 | +€12,235 | +10.1% |
| Fixed assets | 21/28 | €20,849 | €26,768 | +€5,919 | +28.4% |
| Tangible fixed assets | 22/27 | €18,849 | €21,768 | +€2,919 | +15.5% |
| Plant, machinery and equipment | 23 | €1,050 | €754 | -€296 | -28.2% |
| Furniture and vehicles | 24 | €6,084 | €13,788 | +€7,703 | +127% |
| Other tangible fixed assets | 26 | €11,715 | €7,227 | -€4,488 | -38.3% |
| Financial fixed assets | 28 | €2,000 | €5,000 | +€3,000 | +150% |
| Current assets | 29/58 | €100,018 | €106,334 | +€6,316 | +6.3% |
| Amounts receivable within one year | 40/41 | €36,347 | €38,115 | +€1,767 | +4.9% |
| Trade receivables | 40 | €36,347 | €38,115 | +€1,767 | +4.9% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €60,170 | €55,059 | -€5,111 | -8.5% |
| Deferred charges and accrued income | 490/1 | €3,500 | €3,160 | -€341 | -9.7% |
| Total equity and liabilities | 10/49 | €120,867 | €133,102 | +€12,235 | +10.1% |
| Equity | 10/15 | €65,180 | €48,295 | -€16,886 | -25.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €50,180 | €33,295 | -€16,886 | -33.7% |
| Tax-exempt reserves | 132 | €8,420 | €8,420 | = | 0.0% |
| Distributable reserves | 133 | €41,760 | €24,875 | -€16,886 | -40.4% |
| Amounts payable | 17/49 | €55,686 | €84,807 | +€29,121 | +52.3% |
| Amounts payable after more than one year | 17 | €10,000 | - | -€10,000 | |
| Other amounts payable | 178/9 | €10,000 | - | -€10,000 | |
| Amounts payable within one year | 42/48 | €45,431 | €84,717 | +€39,286 | +86.5% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Financial debts | 43 | €80 | - | -€80 | |
| Credit institutions | 430/8 | €80 | - | -€80 | |
| Trade debts | 44 | €3,532 | €1,528 | -€2,003 | -56.7% |
| Suppliers | 440/4 | €3,532 | €1,528 | -€2,003 | -56.7% |
| Advances received on contracts in progress | 46 | - | €2,000 | +€2,000 | |
| Taxes, remuneration and social security | 45 | €10,780 | €17,888 | +€7,107 | +65.9% |
| Taxes | 450/3 | €4,454 | €13,777 | +€9,322 | +209% |
| Remuneration and social security | 454/9 | €6,326 | €4,111 | -€2,215 | -35.0% |
| Other amounts payable | 47/48 | €11,039 | €53,301 | +€42,262 | +383% |
| Accrued charges and deferred income | 492/3 | €255 | €90 | -€165 | -64.7% |
| Remuneration, social security and pensions | 62 | €31,778 | €41,623 | +€9,845 | +31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,528 | €10,981 | +€2,453 | +28.8% |
| Other operating charges | 640/8 | €622 | €953 | +€331 | +53.2% |
| Gross operating margin | 9900 | €62,641 | €104,136 | +€41,494 | +66.2% |
| Operating profit (loss) | 9901 | €21,713 | €50,579 | +€28,866 | +133% |
| Financial income | 75/76B | €973 | €743 | -€230 | -23.7% |
| Recurring financial income | 75 | €973 | €743 | -€230 | -23.7% |
| Financial charges | 65/66B | €361 | €185 | -€176 | -48.7% |
| Recurring financial charges | 65 | €361 | €185 | -€176 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | €22,325 | €51,137 | +€28,811 | +129% |
| Income taxes | 67/77 | €8,867 | €15,639 | +€6,772 | +76.4% |
| Profit (loss) for the period | 9904 | €13,458 | €35,498 | +€22,040 | +164% |
| Profit (loss) for the period to be appropriated | 9905 | €13,458 | €35,498 | +€22,040 | +164% |
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 26 October 2026 via checked.be.