CABINET ROIG JACKERS: what changed
CABINET ROIG JACKERS
Largest movements
- Cash +€100,827
up €100,827 (+45.2%), from €223,268 to €324,095
mainly Net result for the year (+€420,939) and Other debts (+€46,223)
- Tangible fixed assets -€20,797
down €20,797 (-29.2%), from €71,207 to €50,411
- Other debts +€46,223
up €46,223 (+16.5%), from €280,052 to €326,275
- Profit (loss) carried forward +€20,939
new in 2025: €20,939
- Tax, wage and social debts +€8,034
up €8,034 (+12.8%), from €62,635 to €70,669
- Trade debts +€4,613
up €4,613 (+154%), from €2,987 to €7,600
- Gross operating margin +€68,808
up €68,808 (+13.3%), from €518,501 to €587,309
- Taxes +€18,549
up €18,549 (+15.8%), from €117,120 to €135,669
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €374,136 | €450,925 | +€76,789 | +20.5% |
| Fixed assets | 21/28 | €71,207 | €50,411 | -€20,797 | -29.2% |
| Tangible fixed assets | 22/27 | €71,207 | €50,411 | -€20,797 | -29.2% |
| Furniture and vehicles | 24 | €71,207 | €50,411 | -€20,797 | -29.2% |
| Current assets | 29/58 | €302,929 | €400,514 | +€97,585 | +32.2% |
| Cash at bank and in hand | 54/58 | €223,268 | €324,095 | +€100,827 | +45.2% |
| Deferred charges and accrued income | 490/1 | €79,661 | €76,419 | -€3,242 | -4.1% |
| Total equity and liabilities | 10/49 | €374,136 | €450,925 | +€76,789 | +20.5% |
| Equity | 10/15 | €1,000 | €21,939 | +€20,939 | +2,094% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €20,939 | +€20,939 | |
| Amounts payable | 17/49 | €373,136 | €428,985 | +€55,849 | +15.0% |
| Amounts payable within one year | 42/48 | €345,674 | €404,545 | +€58,870 | +17.0% |
| Trade debts | 44 | €2,987 | €7,600 | +€4,613 | +154% |
| Suppliers | 440/4 | €2,987 | €7,600 | +€4,613 | +154% |
| Taxes, remuneration and social security | 45 | €62,635 | €70,669 | +€8,034 | +12.8% |
| Taxes | 450/3 | €62,635 | €70,669 | +€8,034 | +12.8% |
| Other amounts payable | 47/48 | €280,052 | €326,275 | +€46,223 | +16.5% |
| Accrued charges and deferred income | 492/3 | €27,462 | €24,441 | -€3,021 | -11.0% |
| Non-recurring operating income | 76A | €21,500 | - | -€21,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,605 | €27,381 | +€776 | +2.9% |
| Other operating charges | 640/8 | €4,542 | €2,725 | -€1,817 | -40.0% |
| Gross operating margin | 9900 | €518,501 | €587,309 | +€68,808 | +13.3% |
| Operating profit (loss) | 9901 | €487,354 | €557,203 | +€69,849 | +14.3% |
| Financial charges | 65/66B | €135 | €594 | +€459 | +340% |
| Recurring financial charges | 65 | €135 | €594 | +€459 | +340% |
| Profit (loss) for the period before taxes | 9903 | €487,219 | €556,609 | +€69,390 | +14.2% |
| Income taxes | 67/77 | €117,120 | €135,669 | +€18,549 | +15.8% |
| Profit (loss) for the period | 9904 | €370,099 | €420,939 | +€50,841 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €370,099 | €420,939 | +€50,841 | +13.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.