DE ROGEREE: 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.
DE ROGEREE
Largest movements
- Tangible fixed assets +€29,792
up €29,792 (+5.7%), from €519,067 to €548,859
of which Land and buildings: +€30,791
- Cash +€26,509
up €26,509 (+95.7%), from €27,691 to €54,201
mainly Net result for the year (+€135,232) and Depreciation (+€28,552)
- Receivables within one year +€18,671
up €18,671 (+120%), from €15,537 to €34,208
of which Other amounts receivable: +€23,766
- Deferred charges and accrued income +€8,694
up €8,694 (+17.7%), from €49,169 to €57,863
- Profit (loss) carried forward +€135,232
up €135,232 (+83.8%), from €161,453 to €296,685
- Trade debts -€23,769
down €23,769 (-55.3%), from €43,014 to €19,245
- Debts after one year -€17,603
down €17,603 (-8.1%), from €218,672 to €201,069
- Current portion of long-term debt -€16,992
down €16,992 (-34.1%), from €49,900 to €32,909
- Other debts +€11,295
up €11,295 (+14.7%), from €76,786 to €88,081
- Gross operating margin +€29,577
up €29,577 (+15.7%), from €188,932 to €218,509
- Taxes +€7,929
up €7,929 (+20.8%), from €38,107 to €46,036
- Depreciation +€7,073
up €7,073 (+32.9%), from €21,479 to €28,552
- Financial charges -€4,737
down €4,737 (-45.7%), from €10,361 to €5,625
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 | €611,465 | €695,131 | +€83,666 | +13.7% |
| Fixed assets | 21/28 | €519,067 | €548,859 | +€29,792 | +5.7% |
| Tangible fixed assets | 22/27 | €519,067 | €548,859 | +€29,792 | +5.7% |
| Land and buildings | 22 | €515,556 | €546,347 | +€30,791 | +6.0% |
| Furniture and vehicles | 24 | €3,511 | €2,511 | -€999 | -28.5% |
| Current assets | 29/58 | €92,398 | €146,272 | +€53,874 | +58.3% |
| Amounts receivable within one year | 40/41 | €15,537 | €34,208 | +€18,671 | +120% |
| Trade receivables | 40 | €5,094 | €0 | -€5,094 | -100% |
| Other amounts receivable | 41 | €10,443 | €34,208 | +€23,766 | +228% |
| Cash at bank and in hand | 54/58 | €27,691 | €54,201 | +€26,509 | +95.7% |
| Deferred charges and accrued income | 490/1 | €49,169 | €57,863 | +€8,694 | +17.7% |
| Total equity and liabilities | 10/49 | €611,465 | €695,131 | +€83,666 | +13.7% |
| Equity | 10/15 | €196,453 | €331,685 | +€135,232 | +68.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €161,453 | €296,685 | +€135,232 | +83.8% |
| Amounts payable | 17/49 | €415,011 | €363,446 | -€51,565 | -12.4% |
| Amounts payable after more than one year | 17 | €218,672 | €201,069 | -€17,603 | -8.1% |
| Financial debts | 170/4 | €218,672 | €201,069 | -€17,603 | -8.1% |
| Amounts payable within one year | 42/48 | €196,339 | €162,377 | -€33,962 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €49,900 | €32,909 | -€16,992 | -34.1% |
| Trade debts | 44 | €43,014 | €19,245 | -€23,769 | -55.3% |
| Suppliers | 440/4 | €43,014 | €19,245 | -€23,769 | -55.3% |
| Taxes, remuneration and social security | 45 | €26,639 | €22,143 | -€4,496 | -16.9% |
| Taxes | 450/3 | €26,639 | €22,143 | -€4,496 | -16.9% |
| Other amounts payable | 47/48 | €76,786 | €88,081 | +€11,295 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,479 | €28,552 | +€7,073 | +32.9% |
| Other operating charges | 640/8 | €3,086 | €3,100 | +€14 | +0.5% |
| Gross operating margin | 9900 | €188,932 | €218,509 | +€29,577 | +15.7% |
| Operating profit (loss) | 9901 | €164,367 | €186,857 | +€22,490 | +13.7% |
| Financial income | 75/76B | €0 | €35 | +€35 | +347,500% |
| Recurring financial income | 75 | €0 | €35 | +€35 | +347,500% |
| Financial charges | 65/66B | €10,361 | €5,625 | -€4,737 | -45.7% |
| Recurring financial charges | 65 | €10,361 | €5,625 | -€4,737 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | €154,006 | €181,267 | +€27,261 | +17.7% |
| Income taxes | 67/77 | €38,107 | €46,036 | +€7,929 | +20.8% |
| Profit (loss) for the period | 9904 | €115,899 | €135,232 | +€19,333 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €115,899 | €135,232 | +€19,333 | +16.7% |
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 28 October 2026 via checked.be.